PETROLEUM (ONSHORE) ACT 1991 - SECT 93
Royalty returns
PETROLEUM (ONSHORE) ACT 1991 - SECT 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 . Note : The
Taxation Administration Act 1996 requires a return to be in a form approved
by the Chief Commissioner.
