NSWIn ForceAct
Offshore Minerals Act 1999
437AAssessment and recovery of royalties
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437A Assessment and recovery of royalties
437A Assessment and recovery of royalties
(1) Royalty payable under this Act is a tax for the purposes of the Taxation Administration Act 1996.
Note—
The Taxation Administration Act 1996 applies to the assessment and recovery of royalty.
(2) The royalty is payable to the Chief Commissioner in accordance with that Act.
(3) The Minister is to ensure that the Chief Commissioner is provided with any information necessary to enable the Chief Commissioner to exercise the Chief Commissioner’s functions with respect to royalties under this Act and the Taxation Administration Act 1996.
s 437A: Ins 2014 No 37, Sch 4.3 [14].