Terms used
120A Terms used
In this Part —
information includes —
accounting or other records; and
a document;
investigator —
means a person appointed to be an investigator under section 120J(1); and
if section 120J(2) applies — includes the Commissioner of State Revenue;
premises includes —
a structure, building, vehicle, vessel or aircraft; and
a place (whether or not enclosed or built on); and
a part of a thing referred to in paragraph (a) or (b);
royalty investigation purpose has the meaning given in section 120I(2);
royalty payer means a person who is, or may be, liable to pay a royalty for a mineral.
In this Part, a reference to a mineral includes a reference to a material containing that mineral.
In Divisions 2 to 4, a reference to a royalty for a mineral includes a reference to additional rent (as defined in section 120E(1)) payable for the mining tenement from which the mineral is obtained.
[Section 120A inserted: No. 7 of 2025 s. 11.]
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