6A
In forceReferences to tax
Part 1Preliminary
Division 3Interpretation
6A References to tax
(1)
To enable the use of a simpler style in provisions that apply to both taxes and royalties, this Act uses the term ‘tax’ which, under its definition, includes royalty payable under the Mineral Resources Act 1989 and petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004.
(2)
That use of the term ‘tax’, and related terms, must not be taken to affect the nature of the payments under those Acts as royalties.
This Act’s bill:Explanatory memorandum
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