sec.1025Application of particular provisions to reassessment

### 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.