South Australian Consolidated Acts

MINING ACT 1971 - SECT 17B

17B—Assessments by Minister

        (1)         The Minister may make an assessment of royalty under this Act if the Minister is of the opinion that a person liable to pay royalty—

            (a)         has not made a payment of royalty when it falls due; or

            (b)         has not paid royalty in accordance with the royalty assessment principles (and any related provision under this Act); or

            (c)         has not paid royalty in accordance with any agreement or determination that applies under section 17 or 17A; or

            (d)         has not paid royalty in accordance with any other relevant requirement.

        (2)         Without limiting subsection (1), the Minister may, on application or on the Minister's own initiative, review and revise an earlier assessment of royalty (and that revision will then be taken to be a new assessment for the purposes of this Act).

        (3)         The Minister must cause a copy of any assessment under this section to be served on the person liable to pay the royalty.

        (4)         A person on whom a copy of an assessment is served may, within 1 month after the date of service, appeal against the assessment to the ERD Court.

        (5)         On the hearing of an appeal, the ERD Court may vary the assessment of the Minister to such extent as it thinks fit.

        (6)         In this section—

"royalty assessment principles" means the royalty assessment principles that apply under section 17.