sec.28AAssessments of liability for royalty under the Mineral Resources Act 1989

sec.28A Assessments of liability for royalty under the Mineral Resources Act 1989

This section applies in relation to a taxpayer’s liability for royalty under the Mineral Resources Act 1989 . Without limiting section 26 , the matters stated in an assessment notice must include— the amount of royalty payable to the State; and if the Mineral Resources Act 1989 , section 320 (3) (b) applies—the amount of royalty payable to another person. A reassessment mentioned in section 25 (b) may change the amount of royalty payable to the State or the amount payable to another person, whether or not it changes the taxpayer’s total liability for royalty. Section 28 (1) applies as if a reference to a taxpayer’s liability for tax were a reference to the amount of the taxpayer’s liability for royalty that is payable to the State. s 28A ins 2020 No. 30 s 115 (sec.28A-ssec.1) This section applies in relation to a taxpayer’s liability for royalty under the Mineral Resources Act 1989 . (sec.28A-ssec.2) Without limiting section 26 , the matters stated in an assessment notice must include— the amount of royalty payable to the State; and if the Mineral Resources Act 1989 , section 320 (3) (b) applies—the amount of royalty payable to another person. (sec.28A-ssec.3) A reassessment mentioned in section 25 (b) may change the amount of royalty payable to the State or the amount payable to another person, whether or not it changes the taxpayer’s total liability for royalty. (sec.28A-ssec.4) Section 28 (1) applies as if a reference to a taxpayer’s liability for tax were a reference to the amount of the taxpayer’s liability for royalty that is payable to the State.

• (a) the amount of royalty payable to the State; and
• (b) if the Mineral Resources Act 1989 , section 320 (3) (b) applies—the amount of royalty payable to another person.