Offshore Minerals Act 1999
435ARoyalty returns
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435A Royalty returns
435A Royalty returns
(1) A person who is required to pay royalty under this Act is required to lodge with the Chief Commissioner a return relating to each royalty period.
(2) The return is to be lodged with the Chief Commissioner within one month after the last day of that royalty period.
(3) The Chief Commissioner is to give a copy to the Minister of each return lodged with the Chief Commissioner.
(4) The Minister may give directions to the Chief Commissioner as to the information that is to be included in the form of return approved under the Taxation Administration Act 1996.
Note—
The Taxation Administration Act 1996 requires a return to be in a form approved by the Chief Commissioner.
s 435A: Ins 2014 No 37, Sch 4.3 [9].