sec.81Undecided request about period to which royalty return must relate

sec.81 Undecided request about period to which royalty return must relate

This section applies if— a petroleum producer asked the revenue commissioner, under section 148Q(3) of the expired regulation, to make a decision under section 148Q(2)(b) of the expired regulation; and immediately before the commencement, the revenue commissioner had not made a decision under section 148Q(2)(b) of the expired regulation. The petroleum producer is taken to have asked the revenue commissioner, under section 36(3), to make a decision under section 36(2)(b). If the revenue commissioner makes a decision under section 36(2)(b), the day stated in the notice under section 36(4)(c) may be a day before the commencement. (sec.81-ssec.1) This section applies if— a petroleum producer asked the revenue commissioner, under section 148Q(3) of the expired regulation, to make a decision under section 148Q(2)(b) of the expired regulation; and immediately before the commencement, the revenue commissioner had not made a decision under section 148Q(2)(b) of the expired regulation. (sec.81-ssec.2) The petroleum producer is taken to have asked the revenue commissioner, under section 36(3), to make a decision under section 36(2)(b). (sec.81-ssec.3) If the revenue commissioner makes a decision under section 36(2)(b), the day stated in the notice under section 36(4)(c) may be a day before the commencement.

• (a) a petroleum producer asked the revenue commissioner, under section 148Q(3) of the expired regulation, to make a decision under section 148Q(2)(b) of the expired regulation; and
• (b) immediately before the commencement, the revenue commissioner had not made a decision under section 148Q(2)(b) of the expired regulation.