Taxation Administration Act 2001
sec.6AReferences to tax
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sec.6A References to tax
To enable the use of a simpler style in provisions that apply to both taxes and royalties, this Act uses the term ‘tax’ which, under its definition, includes royalty payable under the Mineral Resources Act 1989 and petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004 . That use of the term ‘tax’, and related terms, must not be taken to affect the nature of the payments under those Acts as royalties. s 6A ins 2020 No. 30 s 108 (sec.6A-ssec.1) To enable the use of a simpler style in provisions that apply to both taxes and royalties, this Act uses the term ‘tax’ which, under its definition, includes royalty payable under the Mineral Resources Act 1989 and petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004 . (sec.6A-ssec.2) That use of the term ‘tax’, and related terms, must not be taken to affect the nature of the payments under those Acts as royalties.