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s 180

Application of ss 13A and 19

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Part 13Repeal, savings and transitional provisions
Division 11Transitional provisions for Royalty Legislation Amendment Act 2020

180 Application of ss 13A and 19

(1)

Sections 13A and 19 apply to the commissioner in relation to an assessment, amendment or reassessment even if it relates to a pre-commencement liability.

(2)

Subsection (1) applies despite the Mineral Resources Act 1989, section 887(2)(a) and the Petroleum and Gas (Production and Safety) Act 2004, section 1020(2)(a).

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