149ARoyalty returns

#### 149A Royalty returns 149A Royalty returns > > (1) A person who is required to pay royalty under this Act is required to lodge with the Chief Commissioner a return relating to each royalty period. > > > (2) The return is to be lodged with the Chief Commissioner no later than the last day of the next succeeding royalty period. > > > (3) The Chief Commissioner is to give a copy to the Minister of each return lodged with the Chief Commissioner. > > > (4) The Minister may give directions to the Chief Commissioner as to the information that is to be included in the form of return approved under the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > Note. > > The [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) requires a return to be in a form approved by the Chief Commissioner. > > **s 149A:** Ins 2014 No 37, Sch 4.5 \[8\].