5BApplication of Act to royalties

#### 5B Application of Act to royalties 5B Application of Act to royalties > > (1) For the purpose of the administration and enforcement of legislative schemes for the payment of royalties to the Crown, the following provisions are taken to be taxation laws— > > > > > (a) Part 14 of the [Mining Act 1992](/view/html/inforce/current/act-1992-029), > > > > > (b) Divisions 2 and 3 of Part 4.4 of the [Offshore Minerals Act 1999](/view/html/inforce/current/act-1999-042), > > > > > (c) the provisions of Division 7 of Part 4 of the [Petroleum (Offshore) Act 1982](/view/html/inforce/current/act-1982-023) to the extent that those provisions relate to royalties under that Act, > > > > > (d) Part 7 of the [Petroleum (Onshore) Act 1991](/view/html/inforce/current/act-1991-084), > > > > > (e) any other provisions of the Acts referred to in paragraphs (a)–(d), or of the regulations under those Acts, to the extent that they relate to royalties. > > > (2) Royalty is taken to be a tax for the purposes of this Act. > > > (3) In this section— > > > > royalty means royalty payable under— > > > > > (a) the [Mining Act 1992](/view/html/inforce/current/act-1992-029), or > > > > > (b) the [Offshore Minerals Act 1999](/view/html/inforce/current/act-1999-042), or > > > > > (c) the [Petroleum (Offshore) Act 1982](/view/html/inforce/current/act-1982-023), or > > > > > (d) the [Petroleum (Onshore) Act 1991](/view/html/inforce/current/act-1991-084). > > **s 5B:** Ins 2014 No 37, Sch 4.7 \[1\].