Mining Act 1992

The holder of a mining lease is required to lodge returns with the Chief Commissioner, at such times, and in respect of such periods, as may be prescribed by the regulations.

A return is to include—

the information prescribed by the regulations, and

any other information the Chief Commissioner requires for the purposes of the assessment and recovery of royalty under this Act.

The Chief Commissioner is to give a copy to the Minister of each return lodged with the Chief Commissioner.

In this section, a reference to a holder of a mining lease includes a reference to a holder of a mining sublease.

Note.

The Chief Commissioner is responsible for the assessment and recovery of royalties under the Taxation Administration Act 1996. That Act requires returns to be in an approved form. The Chief Commissioner can also approve special arrangements for the lodging of returns under that Act.