93Royalty returns

#### 93 Royalty returns 93 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 93:** Am 1998 No 5, Sch 1 \[13\]. Rep 2012 No 46, Sch 6.1 \[11\]. Ins 2014 No 37, Sch 4.6 \[8\].