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Petroleum and Gas (Royalty) Regulation 2021
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Turn the raw legal text into a practical explanation grounded in Petroleum and Gas (Royalty) Regulation 2021.
This section applies if a royalty return required under the Act to be lodged by a petroleum producer was required under section 148Q of the expired regulation to relate to a period of the calendar quarter starting on 1 July 2021 or the financial year starting on 1 July 2021. The requirement is taken to be a requirement imposed under section 36. If the royalty return relates to the financial year starting on 1 July 2021— the royalty return must be lodged under section 37(1); and the royalty return is not required to be lodged under section 148R(1) of the expired regulation. If the royalty return relates to the calender quarter starting on 1 July 2021— the royalty return must be lodged under section 37(2); and the royalty return is not required to be lodged under section 148R(2) of the expired regulation. (sec.80-ssec.1) This section applies if a royalty return required under the Act to be lodged by a petroleum producer was required under section 148Q of the expired regulation to relate to a period of the calendar quarter starting on 1 July 2021 or the financial year starting on 1 July 2021. (sec.80-ssec.2) The requirement is taken to be a requirement imposed under section 36. (sec.80-ssec.3) If the royalty return relates to the financial year starting on 1 July 2021— the royalty return must be lodged under section 37(1); and the royalty return is not required to be lodged under section 148R(1) of the expired regulation. (sec.80-ssec.4) If the royalty return relates to the calender quarter starting on 1 July 2021— the royalty return must be lodged under section 37(2); and the royalty return is not required to be lodged under section 148R(2) of the expired regulation.