MINING ACT 1992 - SECT 291A Assessment and recovery of royalties

MINING ACT 1992 - SECT 291A

291A Assessment and recovery of royalties

(1) Royalty payable under this Act is a tax for the purposes of the Taxation Administration Act 1996 .

Note : The Taxation Administration Act 1996 applies to the assessment and recovery of royalty.

(2) The royalty is payable to the Chief Commissioner in accordance with that Act.

(3) The Minister is to provide the Chief Commissioner with any information necessary to enable the Chief Commissioner to exercise the Chief Commissioner's functions with respect to royalties under this Act and the Taxation Administration Act 1996 .

(4) A certificate that is signed by the Minister and that states that, on a specified date, the Minister made a determination, or did anything else, under any of the following provisions, is admissible in evidence in any proceedings and is evidence of the fact or facts so certified--

(a) section 283 (3) (c) or (5),

(b) section 286C (1),

(c) section 286D,

(d) section 291 (1) (b),

(e) any other provision of this Act relating to royalties that is prescribed by the regulations.

(5) The Chief Commissioner may request a certificate under this section and a certificate is to be provided in accordance with that request.