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Petroleum and Gas (Production and Safety) Act 2004
sec.1025Application of particular provisions to reassessment
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### sec.1025 Application of particular provisions to reassessment
This section applies if, under this part, former section 599C applies to a reassessment of petroleum royalty.
Despite former section 599C(7), the revenue commissioner must make any assessment or reassessment for a royalty return period that is required under the Taxation Administration Act 2001 , section 19 for a pre-commencement liability.
s 1025 ins 2020 No. 30 s 85
(sec.1025-ssec.1) This section applies if, under this part, former section 599C applies to a reassessment of petroleum royalty.
(sec.1025-ssec.2) Despite former section 599C(7), the revenue commissioner must make any assessment or reassessment for a royalty return period that is required under the Taxation Administration Act 2001 , section 19 for a pre-commencement liability.