Mineral Royalty Act 1982

Where, by reason of an amendment of an assessment of his or her liability to pay royalty, or for any other reason, a royalty payer has paid an amount for royalty in excess of his or her liability to pay, the Secretary:

may, where satisfied that the royalty payer will have, within

2 months after the Secretary becomes aware of the overpayment, a liability to pay a further amount of or on account of royalty, retain that overpayment, or so much of it as the Secretary thinks necessary to meet that further liability, on account of that further liability;

and

shall, in any other case, refund to the royalty payer the amount of royalty overpaid.

A refund payable under subsection (1)(b) by the Secretary shall be paid from the public moneys of the Territory and the appropriation for that purpose is hereby established or increased to the extent necessary.

Part V Offences and prosecutions