Royalty Legislation Amendment Act 2020 (Qld)

The Parliament of Queensland enacts—

Part 1    Preliminary

1   Short title

This Act may be cited as the Royalty Legislation Amendment Act 2020.

2   Commencement

This Act, other than parts 2A, 2B and 12 and schedule 1, commences on 1 October 2020.

Part 2    Amendment of Betting Tax Act 2018

3   Act amended

This part amends the Betting Tax Act 2018.

4   Amendment of s 56 (Application of particular refund amounts)

(1)Section 56—
insert—

(3A)However, subsections (2) and (3) do not prevent the commissioner from holding the relevant refund amount for any period, or applying the amount for any purpose, at the betting operator’s request or with the betting operator’s consent.

(2)Section 56(3A) to (6)—
renumber as section 56(4) to (7).

Part 2A    Amendment of Duties Act 2001

4A   Act amended

This part amends the Duties Act 2001.

4B   Insertion of new ch 17, pt 26

Chapter 17—
insert—

Part 26    Transitional provision for Royalty Legislation Amendment Act 2020

675   Retrospective effect of definition defined relative

(1)The new definition applies, and is taken to have applied, in relation to a dutiable transaction for which liability for transfer duty arose on or after 23 May 2018.

(2)Subsection (3) applies in relation to a dutiable transaction for which liability for transfer duty arose on or after 23 May 2017 but before 23 May 2018 (the relevant period).

(3)The former definition is, in relation to a person, taken to have included—

(a)a child of an aunt or uncle of the person; and

(b)the spouse of a person mentioned in paragraph (a).

(4)In this section—

former definition means schedule 6, definition defined relative as in force during the relevant period.

new definition means schedule 6, definition defined relative as amended by the Royalty Legislation Amendment Act 2020.

4C   Amendment of sch 6 (Dictionary)

(1)Schedule 6, definition defined relative—
insert—

(fa)a child of an aunt or uncle of the person or a child of the spouse of an aunt or uncle of the person;

(2)Schedule 6, definition defined relative, paragraph (g), ‘to (f)’—
omit, insert—

to (g)

(3)Schedule 6, definition defined relative, paragraphs (fa) and (g)—
renumber as paragraphs (g) and (h).

Part 2B    Amendment of First Home Owner Grant Act 2000

4D   Act amended

This part amends the First Home Owner Grant Act 2000.

4E   Amendment of long title

Long title, after ‘owners’—
insert—

, and to provide for a scheme for the payment of other particular grants to home owners

4F   Amendment of s 1 (Short title)

Section 1, ‘First Home Owner Grant Act 2000’—
omit, insert—

First Home Owner Grant and Other Home Owner Grants Act 2000

4G   Amendment of pt 2, div 2, hdg (Basic concepts)

Part 2, division 2, heading, after ‘concepts’—
insert—

for first home owner grants

4H   Insertion of new s 3A

Before section 4—
insert—

3A   Application of division

This division applies in relation to first home owner grants.

4I   Insertion of new pt 3, div 1A

Part 3, before division 1—
insert—

Division 1A Preliminary

9A   Application of part

This part applies in relation to first home owner grants.

4J   Insertion of new pts 3A and 3B

After section 25E—
insert—

Part 3A    Regional home building boost grants

Division 1 Preliminary

25F   Application of part

This part applies in relation to regional home building boost grants.

25G    Commissioner’s functions and powers

(1)The commissioner is responsible for administering the RHBBG direction.

(2)The commissioner has the power to do all things necessary or convenient to be done for performing the commissioner’s function under subsection (1).

Division 2 Entitlement to grant

25H   Application for grant and when grant is payable

(1)A person who is eligible to apply for a regional home building boost grant under the RHBBG direction may apply for the grant.

(2)An application for a regional home building boost grant must comply with the RHBBG direction.

(3)An applicant for a regional home building boost grant is entitled to be paid the grant if—

(a)the applicant, or if there are 2 or more of them, each of the applicants, complies with the eligibility criteria for the grant under the RHBBG direction; and

(b)the transaction for which the grant is sought—

(i)is an eligible RHBBG transaction; and

(ii)has been completed within the meaning of the RHBBG direction.

Note—

See also section 25I(2).

(4)Only 1 regional home building boost grant is payable for the same eligible RHBBG transaction.

Division 3 Decision on application

25I   Commissioner to decide applications

(1)The commissioner must authorise the payment of a regional home building boost grant if the commissioner is satisfied the grant is payable on an application for the grant.

(2)Also, if the RHBBG direction provides for the commissioner to authorise the payment of a regional home building boost grant in anticipation of the applicant for the grant complying with particular stated requirements, the commissioner may authorise the payment as provided for by the direction.

25J   Amount of grant

The amount of a regional home building boost grant is the lesser of the following—

(a)the consideration for the eligible RHBBG transaction less the amount of a first home owner grant paid to the applicant in relation to the eligible RHBBG transaction;

(b)$5,000.

25K   Payment of grant

A regional home building boost grant authorised by the commissioner must be paid—

(a)to the applicant for the grant; and

(b)in the way stated in the RHBBG direction.

25L   Conditions

(1)The payment of a regional home building boost grant is subject to—

(a)the conditions stated in the RHBBG direction; and

(b)any other condition imposed by the commissioner.

(2)Without limiting subsection (1), a condition may require a person on whose application the grant was made to—

(a)give notice of non-compliance with a condition within the period stated in the condition; and

(b)repay the amount of the grant within the period stated in the condition for repaying the amount.

(3)A person must not, without reasonable excuse, fail to comply with a condition mentioned in subsection (1) or (2).

Maximum penalty—40 penalty units.

25M   Notice of decision

(1)If the commissioner decides an application for a regional home building boost grant, or decides to vary or reverse an earlier decision on an application for a regional home building boost grant, the commissioner must give the applicant written notice of the decision.

(2)If the decision is to refuse an application for a regional home building boost grant, or to vary or reverse an earlier decision on an application for a regional home building boost grant, the notice must state the following—

(a)the reasons for the decision;

(b)that the person may, within 60 days after receiving the notice, object to the decision;

(c)how to object.

Note—

See part 5.

25N   Investigations and enforcement

(1)The commissioner may carry out an investigation (an authorised investigation) to decide—

(a)whether an application under this Act for a regional home building boost grant has been properly made; or

(b)whether an objection to a decision made under this Act in relation to a regional home building boost grant should be upheld; or

(c)whether an applicant for a regional home building boost grant to whom the grant has been paid was eligible for the grant under the RHBBG direction; or

(d)whether a condition on which a regional home building boost grant has been paid has been complied with; or

(e)another matter reasonably related to the administration or enforcement of this Act in relation to a regional home building boost grant.

(2)Part 4 applies in relation to the investigation and enforcement of a matter relating to a regional home building boost grant as if—

(a)a reference to a first home owner grant included a reference to a regional home building boost grant; and

(b)a reference to an applicant or former applicant included a reference to an applicant or former applicant for a regional home building boost grant; and

(c)a reference to an application included a reference to an application for a regional home building boost grant; and

(d)a reference to a home included a reference to a home within the meaning of the RHBBG direction; and

(e)a reference in section 51A(1)(b) to a contravention of a section included a contravention of section 25L(3).

Part 3B    Home builder grants

Division 1 Preliminary

25O   Application of part

This part applies in relation to home builder grants.

25P    Commissioner’s functions and powers

(1)The commissioner is responsible for administering the home builder direction.

(2)The commissioner has the power to do all things necessary or convenient to be done for performing the commissioner’s function under subsection (1).

Division 2 Entitlement to grant

25Q   Application for grant and when grant is payable

(1)A person who is eligible to apply for a home builder grant under the home builder direction may apply for the grant.

(2)An application for a home builder grant must comply with the home builder direction.

(3)An applicant for a home builder grant is entitled to be paid the grant if—

(a)the applicant or, for a joint application, each of the applicants, complies with the eligibility criteria for the grant under the home builder direction; and

(b)the transaction for which the grant is sought is an eligible home builder transaction; and

(c)the relevant requirement in relation to the eligible home builder transaction has been met.

Note—

See also section 25R(2).

(4)Only 1 home builder grant is payable for the same eligible home builder transaction.

(5)In this section—

relevant requirement, in relation to an eligible home builder transaction, means—

(a)if the transaction is a contract for the purchase of a new home within the meaning of the home builder direction—the contract has been completed within the meaning of the home builder direction; or

(b)if the transaction is a comprehensive home building contract within the meaning of the home builder direction—the foundations have been laid and the first progress payment has been paid to the builder under the contract; or

(c)if the transaction is a contract for a substantial renovation within the meaning of the home builder direction—construction under the contract has commenced and at least $150,000 of the contract price has been paid to the builder under the contract.

Division 3 Decision on application

25R   Commissioner to decide applications

(1)The commissioner must authorise the payment of a home builder grant if the commissioner is satisfied the grant is payable on an application for the grant.

(2)Also, if the home builder direction provides for the commissioner to authorise the payment of a home builder grant in anticipation of the applicant for the grant complying with particular stated requirements, the commissioner may authorise the payment as provided for by the direction.

25S   Amount of grant

The amount of a home builder grant is $25,000.

25T   Payment of grant

A home builder grant authorised by the commissioner must be paid—

(a)to the applicant for the grant; and

(b)in the way stated in the home builder direction.

25U   Conditions

(1)The payment of a home builder grant is subject to—

(a)the conditions stated in the home builder direction; and

(b)any other conditions imposed by the commissioner.

(2)Without limiting subsection (1), a condition may require a person on whose application the grant was made to—

(a)give notice of non-compliance with a condition within the period stated in the condition; and

(b)repay the amount of the grant within the period stated in the condition for repaying the amount.

(3)A person must not, without reasonable excuse, fail to comply with a condition mentioned in subsection (1) or (2).

Maximum penalty—40 penalty units.

25V   Notice of decision

(1)If the commissioner decides an application for a home builder grant, or decides to vary or reverse an earlier decision on an application for a home builder grant, the commissioner must give the applicant written notice of the decision.

(2)If the decision is to refuse an application for a home builder grant, or to vary or reverse an earlier decision on an application for a home builder grant, the notice must state the following—

(a)the reasons for the decision;

(b)that the person may, within 60 days after receiving the notice, object to the decision;

(c)how to object.

Note—

See part 5.

25W    Investigations and enforcement

(1)The commissioner may carry out an investigation (an authorised investigation) to decide—

(a)whether an application under this Act for a home builder grant has been properly made; or

(b)whether an objection to a decision made under this Act in relation to a home builder grant should be upheld; or

(c)whether an applicant for a home builder grant to whom the grant has been paid was eligible for the grant under the home builder direction; or

(d)whether a condition on which a home builder grant has been paid has been complied with; or

(e)another matter reasonably related to the administration or enforcement of this Act in relation to a home builder grant.

(2)Part 4, other than section 49, applies in relation to the investigation and enforcement of a matter relating to a home builder grant as if—

(a)a reference to a first home owner grant included a reference to a home builder grant; and

(b)a reference to an applicant or former applicant included a reference to an applicant or former applicant for a home builder grant; and

(c)a reference to an application included a reference to an application for a home builder grant; and

(d)a reference to a home included a reference to a home within the meaning of the home builder direction; and

(e)a reference in section 51A(1)(b) to a contravention of a section included a contravention of section 25U(3).

4K   Amendment of s 27 (Limitation of authorised officer’s powers)

Section 27—
insert—

(4)An authorised officer who is an officer or employee of an authority responsible for the administration of a corresponding law may exercise the powers of an authorised officer under this Act only in relation to a first home owner grant.

4L   Amendment of s 31 (Commissioner may carry out investigations under corresponding laws)

Section 31, after ‘investigation’—
insert—

, to the extent it relates to a first home owner grant,

4M   Amendment of s 56 (Lodging objection)

Section 56(1)—
omit, insert—

(1)This section applies to an applicant or former applicant for a first home owner grant, regional home building boost grant or home builder grant who is dissatisfied with a decision of the commissioner—

(a)on the applicant’s or former applicant’s application for the grant; or

(b)to require payment of an amount under section 47 in relation to the grant.

(1A)The applicant or former applicant may lodge a written objection for the decision with the commissioner.

4N   Amendment of s 65 (Delegations)

Section 65(2), after ‘part 4’—
insert—

in relation to a first home owner grant

4O   Amendment of s 67 (Protection from liability)

Section 67(1), after ‘this Act’—
insert—

, the RHBBG direction or the home builder direction

4P   Amendment of s 68 (Offence to disclose confidential information)

(1)Section 68(1)(a), after ‘this Act’—
insert—

, the RHBBG direction or the home builder direction

(2)Section 68(3)(c)(i), after ‘this Act’—
insert—

, the RHBBG direction, the home builder direction

(3)Section 68(3)—
insert—

(e)to the extent required to comply with the agreement between the Commonwealth and the State called ‘National Partnership on HomeBuilder’.

(4)Section 68(4), after ‘administering this Act’—
insert—

, the RHBBG direction or the home builder direction

(5)Section 68(6), after ‘of a law’—
insert—

, the RHBBG direction or the home builder direction

(6)Section 68(7), definition confidential information—
omit, insert—

confidential information means information held by the commissioner, including information given on an application under this Act, that relates to a particular application for a first home owner grant, regional home building boost grant or home builder grant.

4Q   Amendment of s 69A (Disqualifying arrangements)

Section 69A, heading, after ‘arrangements’—
insert—

for first home owner grants

4R   Amendment of s 69B (Valuation or evidence of value of property)

(1)Section 69B(1), after ‘eligible transaction’—
insert—

, eligible RHBBG transaction or eligible home builder transaction

(2)Section 69B(4), definition property—
omit, insert—

property means—

(a)in relation to a first home owner grant—

(i)a home; or

(ii)land; or

(iii)a relevant interest in land; or

(b)in relation to a regional home building boost grant—

(i)a home within the meaning of the RHBBG direction; or

(ii)land; or

(iii)an estate in fee simple in land; or

(c)in relation to a home builder grant—

(i)a home within the meaning of the home builder direction; or

(ii)land; or

(iii)an estate in fee simple in land.

(3)Section 69B, definition relevant person, after ‘grant’—
insert—

, regional home building boost grant or home builder grant

4S   Insertion of new pt 13

After section 82—
insert—

Part 13    Transitional provisions for Royalty Legislation Amendment Act 2020

83   Application of Act for pre-commencement applications and relevant decisions

(1)This Act applies in relation to a pre-commencement application or relevant decision as if it were an application or decision made under this Act.

(2)However, if it is an offence for a person to contravene a provision of this Act, the provision applies in relation to a pre-commencement application or relevant decision, or the grant to which the application or decision relates, only if the act or omission constituting the offence occurs wholly after the commencement.

(3)For section 56(3), an objection to a relevant decision made before the commencement must be lodged within 60 days after the commencement.

(4)In this section—

pre-commencement application means an application for a grant made under the RHBBG direction or home builder direction before the commencement.

relevant decision means a decision by the commissioner on a pre-commencement application for a regional home building boost grant or home builder grant, whether the decision is made before or after the commencement.

84   Protection from liability for particular officials

(1)An official is not civilly liable for an act done, or omission made, honestly and without negligence under the RHBBG direction or home builder direction before the commencement.

(2)In this section—

official means—

(a)the commissioner; or

(b)an officer or employee of the department to whom the commissioner has delegated powers under the RHBBG direction or home builder direction.

85   Application of s 68 to particular information

Section 68 applies to information held by the commissioner, whether the information was given before or after the commencement.

86   References to First Home Owner Grant Act 2000

A reference in a document to the First Home Owner Grant Act 2000 may, if the context permits, be taken to be a reference to this Act.

4T   Amendment of schedule (Dictionary)

(1)Schedule, definition authorised investigation—
omit.

(2)Schedule—
insert—

authorised investigation means—

(a)for a first home owner grant—an investigation to decide—

(i)whether an application under this Act or a corresponding law for a first home owner grant has been properly made; or

(ii)whether an objection to a decision made under this Act or a corresponding law should be upheld; or

(iii)whether an applicant to whom, or for whose benefit, a first home owner grant has been paid under this Act or a corresponding law was eligible for the grant; or

(iv)whether a condition on which a first home owner grant has been paid under this Act or a corresponding law has been complied with; or

(v)another matter reasonably related to the administration or enforcement of this Act or a corresponding law; or

(b)for a regional home building boost grant—an investigation mentioned in section 25N(1); or

(c)for a home builder grant—an investigation mentioned in section 25W(1).

eligible home builder transaction means an eligible transaction within the meaning of the home builder direction.

eligible RHBBG transaction means an eligible transaction within the meaning of the RHBBG direction.

home builder direction means the administrative direction called ‘Australian Government HomeBuilder Grant—Queensland’ made by the Minister and published on the department’s website.

home builder grant means a grant payable under part 3B.

regional home building boost grant means a grant payable under part 3A.

RHBBG direction means the administrative direction called ‘Regional home building boost grant’ made by the Minister and published on the department’s website.

(3)Schedule, definition corresponding law, after ‘this Act’—
insert—

to the extent it relates to a first home owner grant

Part 3    Amendment of Judicial Review Act 1991

5   Act amended

This part amends the Judicial Review Act 1991.

6   Amendment of s 3 (Definitions)

Section 3—
insert—

royalty see the Taxation Administration Act 2001, schedule 2.

7   Amendment of sch 2 (Decisions for which reasons need not be given)

(1)Schedule 2, section 15, after ‘impost,’—
insert—

or of royalty,

(2)Schedule 2, section 16, after ‘impost’—
insert—

, or of royalty,

Part 4    Amendment of Mineral Resources Act 1989

8   Act amended

This part amends the Mineral Resources Act 1989.

9   Omission of ch 11, pt 1, hdg (Payment of royalty)

Chapter 11, part 1, heading—
omit.

10   Insertion of new s 319

Before section 320—
insert—

319   Relationship of chapter with Taxation Administration Act 2001

(1)This chapter does not contain all the provisions about royalty payable under this Act.

(2)The Taxation Administration Act 2001 contains provisions dealing with, among other things, the following—

(a)assessments of royalty;

(b)payments and refunds of royalty;

(c)imposition of interest and penalties;

(d)objections to particular decisions relating to royalty, and appeals against, or reviews of, decisions on the objections;

(e)record keeping obligations;

(f)investigative powers, offences, legal proceedings and evidentiary matters;

(g)service of documents.

Note—

Under the Taxation Administration Act 2001, section 3, that Act and the provisions of this Act that are a revenue law must be read together as if they together formed a single Act.

11   Amendment of s 320 (Royalty return and payment)

(1)Section 320(8), ‘Minister may in the Minister’s discretion’—
omit, insert—

revenue commissioner may, in the revenue commissioner’s discretion,

(2)Section 320—
insert—

(9)Also, a regulation may provide that, for the purpose of calculating royalty payable under this chapter, the mining of minerals under 1 or more authorities is, in stated circumstances, taken to be 1 mining operation.

12   Amendment of s 321A (Regulation may impose civil penalties)

Section 321A—
insert—

(4)The regulation may include provision for the revenue commissioner to remit the whole or part of the civil penalty.

(5)For the Taxation Administration Act 2001, section 59, a civil penalty is declared to be a penalty tax.

13   Amendment of s 324 (Utilisation of security deposit towards royalty payments)

(1)Section 324(1), ‘(as determined by the Minister pursuant to section 320(8))’—
omit.

(2)Section 324(1), ‘Minister or, as the case may be, the chief executive’—
omit, insert—

revenue commissioner

14   Amendment and relocation of s 327A (Minister may require royalty estimate)

(1)Section 327A, heading, ‘Minister’—
omit, insert—

Revenue commissioner

(2)Section 327A(1), ‘Minister’—
omit, insert—

revenue commissioner

(3)Section 327A—
relocate to after section 325.

15   Omission of ch 11, pts 2–4

Chapter 11, parts 2 to 4—
omit.

16   Amendment of s 386O (Place or way for making applications, giving, filing, forwarding or lodging documents or making submissions)

Section 386O(1A), ‘chapter 11, part 3, division 9’—
omit, insert—

the Taxation Administration Act 2001, part 11, division 2

17   Amendment of s 398 (Delegation by Minister and chief executive)

Section 398—
insert—

Note—

The Taxation Administration Act 2001, section 10 provides for the delegation of the revenue commissioner’s powers under a tax law, which includes particular provisions of this Act.

18   Amendment of s 412 (Offences and recovery of penalties etc.)

(1)Section 412—
insert—

(2A)The Taxation Administration Act 2001, section 45 provides for the payment and recovery of royalty and related amounts payable to the State under this Act.

(2B)If a person (the payer) does not pay an amount of royalty payable by the payer to another person (the payee) under section 320(3)(b), the payee may recover from the payer the unpaid amount as a debt.

(2)Section 412(3), ‘moneys’—
omit, insert—

other amounts

(3)Section 412(2A) to (3)—
renumber as section 412(3) to (5).

19   Amendment of s 412A (Liability of executive officer—particular offences committed by company)

Section 412A(5), definition executive liability provision, from ‘• section 326D(1)’ to ‘• section 334C(1)’—
omit.

20   Amendment of s 412B (Executive officer may be taken to have committed offence)

(1)Section 412B(4)—
omit.

(2)Section 412B(5)—
renumber as section 412B(4).

21   Amendment of s 416A (Approval of forms)

(1)Section 416A(1)—
omit, insert—

(1)The chief executive may approve forms for use under a provision of this Act other than a royalty provision.

(1A)The revenue commissioner may approve forms for use under a royalty provision.

(2)Section 416A—
insert—

(3)In this section—

royalty provision means a provision of this Act that is a revenue law under the Taxation Administration Act 2001.

(3)Section 416A(1A) to (3)—
renumber as section 416A(2) to (4).

22   Amendment of s 417 (Regulation-making power)

Section 417(2)—
insert—

(ma)a matter for which, under the Taxation Administration Act 2001, a regulation under this Act may make provision;

23   Insertion of new ch 15, pt 20

Chapter 15—
insert—

Part 20    Transitional provisions for Royalty Legislation Amendment Act 2020

885   Definitions for part

In this part—

amending Act means the Royalty Legislation Amendment Act 2020.

former, for a provision, means the provision as in force from time to time before the commencement.

post-commencement liability means a liability for royalty, or tax under the Taxation Administration Act 2001 relating to royalty, other than a pre-commencement liability.

pre-commencement liability means a liability for a royalty-related amount arising before the commencement.

886    Application of Taxation Administration Act 2001 to liability for royalty-related amounts

The Taxation Administration Act 2001 applies in relation to a liability for royalty or a royalty-related amount, whether arising before or after the commencement, except to the extent provided in this part.

887   This Act as revenue law for Taxation Administration Act 2001

(1)This section provides for how the Taxation Administration Act 2001 applies to this Act, in relation to particular liabilities, acts and omissions, to the extent this Act is a revenue law under the Taxation Administration Act 2001.

Note—

See the Taxation Administration Act 2001, section 6(6) and (7).

(2)The following provisions of the Taxation Administration Act 2001 do not apply in relation to a pre-commencement liability—

(a)part 3;

(b)sections 30 to 33;

(c)part 5, divisions 1 and 2;

(d)section 132.

(3)To remove any doubt, it is declared that the Taxation Administration Act 2001 applies in relation to an act or omission after the commencement even if the act or omission relates to a pre-commencement liability.

Example—

After the commencement on 1 October 2020, during an audit relating to the annual royalty return period from 1 July 2019 to 30 June 2020, a royalty payer failed to provide information as required under a notice given under the Taxation Administration Act 2001, section 87. The failure to comply with the requirement is an omission after the commencement, even though it relates to a pre-commencement liability.

(4)However, the Taxation Administration Act 2001, section 132 does not apply to an act or omission after the commencement relating to a pre-commencement liability.

(5)For the purpose of applying the Taxation Administration Act 2001, part 4 in relation to a pre-commencement liability or an act or omission after the commencement relating to a pre-commencement liability—

(a)a reference in the Taxation Administration Act 2001, section 41 or 42 to an assessment liability includes a pre-commencement liability; and

(b)a reference in the Taxation Administration Act 2001, section 42 to primary tax does not include an amount under a former provision of this Act that is a royalty penalty amount, unpaid royalty interest, civil penalty or fee prescribed by regulation that must accompany a royalty return; and

(c)a reference in the Taxation Administration Act 2001, section 29 to an amount payable under a tax law includes a royalty-related amount under a former provision of this Act; and

(d)a reference in the Taxation Administration Act 2001, section 37(1)(a) to a reassessment includes a reassessment, after the commencement, under a former provision of this Act; and

(e)a reference in the Taxation Administration Act 2001, section 37(1)(b) to a notice includes a notice given, after the commencement, under a former provision of this Act; and

(f)a reference in the Taxation Administration Act 2001, section 46 to a reassessment includes a reassessment, after the commencement, under a former provision of this Act; and

(g)a notice given before the commencement under former section 333J is taken to have been given under the Taxation Administration Act 2001, section 48; and

(h)a notice given before the commencement under former section 333L is taken to have been given under the Taxation Administration Act 2001, section 50.

(6)A reference in the Taxation Administration Act 2001, section 131 to an assessment includes an assessment under former chapter 11.

(7)Subsection (3) applies subject to subsection (8).

(8)To the extent this Act applies to an act or omission after the commencement relating to a pre-commencement liability, the Taxation Administration Act 2001, section 136 applies subject to section 412 of this Act.

(9)If, under this section, a provision of the Taxation Administration Act 2001 relating to a particular matter applies to this Act and a royalty provision of this Act relates to the same matter, this Act does not apply to the matter.

(10)In this section—

royalty provision, of this Act, means a provision of this Act that is a revenue law under the Taxation Administration Act 2001.

888   References in Taxation Administration Act 2001

For the purpose of this part, unless the context otherwise requires—

(a)a reference in the Taxation Administration Act 2001 to a tax law includes former chapter 11; and

(b)a reference in the Taxation Administration Act 2001 to a tax law liability includes a liability for a royalty-related amount under a former provision of this Act; and

(c)a reference in the Taxation Administration Act 2001 to an assessment or reassessment includes an assessment or reassessment under a former provision of this Act; and

(d)a reference in the Taxation Administration Act 2001 to unpaid tax interest includes unpaid royalty interest under a former provision of this Act; and

(e)a reference in the Taxation Administration Act 2001 to penalty tax includes a royalty penalty amount under a former provision of this Act; and

(f)a reference in the Taxation Administration Act 2001 to a civil penalty includes a civil penalty under former chapter 11; and

(g)a reference in the Taxation Administration Act 2001 to a royalty fee includes a prescribed fee under a former provision of this Act that was required to accompany a royalty return.

889   Application of Taxation Administration Act 2001, s 38 (Applying amounts to current and future tax liabilities)

An amount relating to a post-commencement liability may be applied under the Taxation Administration Act 2001, section 38 as payment for a pre-commencement liability.

890   Application of Taxation Administration Act 2001, s 138 (Second or subsequent offence)

(1)For applying the Taxation Administration Act 2001, section 138 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement.

(2)If the Taxation Administration Act 2001, section 138(1)(a) applies for an offence against a former provision of this Act that was repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of this Act or the Taxation Administration Act 2001 that corresponds to the former provision.

891   Application of ch 11, pt 3 (Royalty administration)

(1)Former chapter 11, part 3 and provisions of this Act relating to that part apply to an assessment or reassessment of a pre-commencement liability.

(2)The provisions mentioned in subsection (1) apply as if a reference in the provisions to the Minister were a reference to the revenue commissioner.

892   Proceedings for particular offences

(1)This section applies in relation to an offence against former section 412A, committed by a person before the commencement, that related to an offence against former section 326D(1), 333B(1), 333C(1), 333D(1) or 334C(1).

(2)Without limiting the Acts Interpretation Act 1954, section 20, a proceeding for the offence may be continued or started, and the person may be convicted of and punished for the offence, as if the amending Act had not commenced.

(3)Subsection (2) applies despite the Criminal Code, section 11.

893   Revenue commissioner may do particular things

For the purpose of this part, the revenue commissioner may do anything the Minister could do under a former provision of this Act before the commencement.

894   Delegations

(1)This section applies if—

(a)immediately before the commencement, a delegation of a function or power from the Minister to a person was in force under this Act; and

(b)under this Act or the Taxation Administration Act 2001, the revenue commissioner may delegate the function or power.

(2)The delegation continues to have effect from the commencement as if it had been made by the revenue commissioner.

895   References to Minister

In an Act or document, a reference to the Minister in relation to former chapter 11, or a provision relating to former chapter 11, is, if the context permits, taken to be a reference to the revenue commissioner.

896   Royalty investigators

(1)This section applies to a person who, immediately before the commencement, held an appointment as a royalty investigator.

(2)The person continues as an investigator under the Taxation Administration Act 2001 on the same terms of appointment that applied to the person immediately before the commencement.

(3)The identity card held by the person under former section 333U is taken to be an identity card issued under the Taxation Administration Act 2001, section 82.

897   Application of former regulation provisions to particular matters

(1)Former sections 63C, 65 and 70 of the Mineral Resources Regulation 2013 apply in relation to a pre-commencement liability.

(2)Former chapter 3, part 5, division 3, subdivision 3 of the Mineral Resources Regulation 2013 applies in relation to—

(a)a gross value royalty decision made before the commencement; and

(b)an amendment of a gross value royalty decision made before the commencement; and

(c)an application made under former section 67 of the regulation, but not decided, before the commencement.

898   Transitional regulation-making power

(1)A regulation (a transitional regulation) may make provision of a saving or transitional nature about any matter—

(a)for which it is necessary to make provision to allow or facilitate the doing of anything to achieve the transition from the former provisions of this Act and the Mineral Resources Regulation 2013 to the provisions of this Act, the regulation and the Taxation Administration Act 2001 as in force from the commencement; and

(b)for which this Act or a regulation does not make provision or sufficient provision.

(2)A transitional regulation may have retrospective operation to a day that is not earlier than the day this section commences.

(3)A transitional regulation must declare it is a transitional regulation.

(4)This section and any transitional regulation expire 2 years after this section commences.

24   Amendment of sch 2 (Dictionary)

(1)Schedule 2, definitions administrator, assessment, assessment notice, confidential information, default assessment, garnishee, garnishee amount, garnishee notice, liable person, original assessment, public official, reassessment, royalty investigator, royalty penalty amount, royalty provision, royalty-related amount and unpaid royalty interest—
omit.

(2)Schedule 2—
insert—

mining operation, for chapter 11, means the mining of minerals that, for the purpose of calculating royalty payable under chapter 11, is taken to be 1 mining operation by force of—

(a)a determination under section 320(8); or

(b)a regulation under section 320(9).

revenue commissioner means the commissioner under the Taxation Administration Act 2001.

(3)Schedule 2, definition give, ‘other than under a royalty provision,’—
omit.

Part 5    Amendment of Mineral Resources Regulation 2013

25   Regulation amended

This part amends the Mineral Resources Regulation 2013.

26   Amendment of s 32 (Definitions for ch 3)

Section 32, definition mining operation—
omit.

27   Insertion of new s 32A

After section 32—
insert—

32A   Mining operation—Act, s 320

(1)This section is made under section 320(9) of the Act.

(2)For the purpose of calculating royalty payable under chapter 11 of the Act—

(a)the mining of minerals under 1 authority is taken to be 1 mining operation; and

(b)the mining of minerals under 2 or more authorities is taken to be 1 mining operation if—

(i)the authorities are held by the same person or by 2 or more persons who are relevant entities for each other; and

(ii)any stage of the mining is carried out by using a common mining facility.

28   Insertion of new s 33A

After section 33—
insert—

33A   Lodgement with revenue commissioner

A royalty return must be lodged with the revenue commissioner.

29   Amendment of s 35 (Period to which a royalty return must relate)

(1)Section 35—
insert—

(2A)Also, at a person’s request or with a person’s agreement, the revenue commissioner may decide that, for a mining operation to which subsection (1)(b) applies, a royalty return required to be lodged by the person must relate to a calendar quarter.

(2)Section 35(3), after ‘subsection (2)(a) or (b)’—
insert—

or (3)

(3)Section 35(3)(c), after ‘gives the person the notice’—
insert—

unless the person agrees otherwise

(4)Section 35(2A) to (4)—
renumber as section 35(3) to (5).

30   Amendment of s 36 (When royalty return must be lodged)

Section 36(5) to (7)—
omit.

31   Amendment of s 37 (Minister may require royalty return to be lodged on particular day)

(1)Section 37(1), ‘mentioned in section 36(2), (3) or (5)’—
omit, insert—

‘by which it must be lodged under section 36’.

(2)Section 37(3) and (4)—
omit.

32   Insertion of new s 37A

After section 37—
insert—

37A   Fee for failing to lodge royalty return on time

(1)If a person is required to lodge a royalty return and does not lodge the return by the day it is required to be lodged, the person must pay the prescribed fee.

(2)For the Taxation Administration Act 2001, section 30(1)(d), the time by which the fee is payable is the day the assessment is made of the royalty payable for the period to which the return relates.

(3)The revenue commissioner may remit the whole or part of the fee.

(4)The remission must be made by assessment under the Taxation Administration Act 2001.

33   Amendment of s 38 (No royalty return required in particular circumstances)

Section 38(2)—
omit, insert—

(2)However, subsection (1) does not apply in relation to the lodgement of a royalty return by a person if—

(a)under section 35(2)(b) or (3), the revenue commissioner has decided a royalty return required under the Act to be lodged by the person must relate to a calendar quarter; or

(b)the revenue commissioner gives the person a notice requiring the person to lodge a royalty return for the return period.

(3)The revenue commissioner may give a person a notice under subsection (2)(b) if the revenue commissioner considers that, for the protection of the public revenue, a royalty return should be lodged for the return period.

34   Amendment of s 38A (Returns required for coal seam gas)

(1)Section 38A(4) and (6)—

omit.

(2)Section 38A(7), ‘or an annual royalty return’—
omit.

(3)Section 38A(5) and (7)—
renumber as section 38A(4) and (5).

35   Amendment of s 39 (When royalty payable—yearly return period)

Section 39, ‘The royalty payable’—
omit, insert—

Under the Taxation Administration Act 2001, section 30(1), the royalty payable

36   Insertion of new s 39A

After section 39—
insert—

39A   When royalty payable to person other than the State—quarterly return period

(1)This section applies to royalty payable under section 320(3)(b) of the Act, to a person other than the State, for a return period that is a quarterly return period.

(2)The royalty is payable on the day the royalty return must be lodged for the return period.

37   Amendment of s 40 (When and how royalty payable—quarterly return period)

(1)Section 40(1), ‘section 41’—
omit, insert—

sections 39A and 41

(2)Section 40(1)(c), before ‘instalment 3’—
insert—

under the Taxation Administration Act 2001, section 30(1)(a),

(3)Section 40(3), note—
omit.

38   Amendment of s 41 (Quarterly payment notice)

Section 41(1)—
omit, insert—

(1)If the revenue commissioner considers it appropriate, the revenue commissioner may, by notice (a quarterly payment notice) given to a person, state that the time royalty is payable by the person for a quarterly return period is the day the royalty return must be lodged for the period instead of an earlier time under section 40(1)(a) or (b).

39   Amendment of s 42 (Working out monthly payments for quarterly return period generally)

(1)Section 42(2)(a) and (b), ‘assessment under section 331A of the Act, and any reassessment under section 331B of the Act,’—
omit, insert—

assessment under the Taxation Administration Act 2001

(2)Section 42, example, ‘Minister under section 331B of the Act’—
omit, insert—

revenue commissioner under the Taxation Administration Act 2001

40   Amendment of s 46 (Royalty payable)

(1)Section 46, after ‘minerals’—
insert—

, other than coal seam gas,

(2)Section 46—
insert—

(2)The royalty payable under the Act for coal seam gas produced in a return period is the royalty rate stated in schedule 3, part 2, section 7.

41   Amendment of s 47 (Particular royalties payable on adjustment basis)

(1)Section 47(3), note—
omit.

(2)Section 47(4), ‘, in the way mentioned in the Act, section 332AA(2)’—
omit, insert—

under the Taxation Administration Act 2001, part 4, division 2

42   Amendment of s 48 (Royalty on stocks of mineral for mining operation that has ended)

(1)Section 48(1)(b), after ‘minerals’—
insert—

, other than coal seam gas,

(2)Section 48(1)(c), after ‘minerals’—
insert—

mentioned in paragraph (b)

(3)Section 48(3)—
omit.

(4)Section 48(4), ‘, other than coal seam gas,’—
omit.

43   Omission of s 53 (Value of coal seam gas)

Section 53—
omit.

44   Amendment of s 54 (Value of minerals other than coal seam gas)

(1)Section 54, heading, from ‘other’—
omit.

(2)Section 54(1), ‘other than coal seam gas’—
omit.

45   Amendment of ch 3, pt 5, hdg (Working out gross values of minerals other than coal seam gas)

Chapter 3, part 5, heading, from ‘other’—
omit.

46   Amendment of s 63 (Gross value royalty decisions)

(1)Section 63(5)(e), note—
omit, insert—

Note—

For reassessment of royalty payable, see subdivision 4 and the Taxation Administration Act 2001, part 3, division 3.

(2)Section 63(5)—
insert—

(f)how the holder may object to the decision.

Note—

For objections against gross value royalty decisions, see the Taxation Administration Act 2001, section 63A.

(3)Section 63—
insert—

(6)Despite section 59, the revenue commissioner can not be compelled to make a gross value royalty decision for a mineral for a return period, to the extent the decision would decrease the gross value taken to apply for the mineral, if royalty was payable for the return period.

(7)For the Taxation Administration Act 2001, section 75, a decision of the revenue commissioner mentioned in subsection (6) not to make a gross value royalty decision is a non-reviewable decision.

47   Replacement of s 63C (Minister must reassess amount of royalty payable if particular expired gross value royalty decisions used)

Section 63C—
omit, insert—

63C   Revenue commissioner must reassess amount of royalty payable if particular expired gross value royalty decisions used

(1)This section applies if—

(a)the revenue commissioner makes the new decision mentioned in section 63B(1); and

(b)the new decision applies for a return period starting during the period mentioned in section 63B(2); and

(c)the revenue commissioner has made an assessment under the Taxation Administration Act 2001 of the amount of royalty payable by the holder for the mineral for the return period without having regard to the new decision.

(2)The revenue commissioner must reassess, under the Taxation Administration Act 2001, the amount of royalty payable by the holder for the mineral for the return period having regard to the new decision.

Note—

See the Taxation Administration Act 2001, part 4 for the revenue commissioner’s obligation to refund any excess amount on the making of the reassessment.

(3)For the Taxation Administration Act 2001, section 23(b), it is declared that the limitation period does not apply to the making of the reassessment.

(4)Subsection (5) applies if, on the reassessment, the holder for the mineral is liable for penalty tax, unpaid tax interest or a civil penalty (each a relevant liability).

(5)The revenue commissioner must remit the relevant liability to the extent it is payable only because of the operation of subsection (2).

48   Amendment of s 64 (Obligation to notify incorrect gross value royalty decision)

(1)Section 64(2), ‘60 days’—
omit, insert—

30 days

(2)Section 64(2), penalty—
omit.

(3)Section 64(2)—
insert—

Note—

In relation to a failure to comply with a requirement under this section, see the Taxation Administration Act 2001, sections 120 and 121.

49   Amendment of s 65 (Minister may amend gross value royalty decision)

Section 65(5) and (6)—
omit, insert—

(5)Despite subsection (4), the revenue commissioner may, at any time, amend an earlier decision for a mineral applying for a return period as follows—

(a)the earlier decision may be amended in a way that decreases the gross value of the mineral if, within 5 years after the day that royalty became payable for the return period, the holder applied for an amended gross value royalty decision;

(b)the earlier decision may be amended in a way that increases the gross value of the mineral if, within 5 years after the day that royalty became payable for the return period, the revenue commissioner gave the holder—

(i)a notice informing the holder that an investigation into the holder’s liability for royalty has started under the Taxation Administration Act 2001, part 7 or a recognised law; or

(ii)a notice under subsection (2);

(c)the earlier decision may be amended in a way that increases the gross value of the mineral if the revenue commissioner reasonably believes—

(i)there has been fraud or evasion of royalty; or

(ii)the holder for the mineral, or a person acting for the holder, has knowingly misled the revenue commissioner, or caused the revenue commissioner to be misled, about the value of the mineral, including, for example, by giving, omitting or changing information or documents;

(d)if an appeal against, or review of, the earlier decision has started, the earlier decision may be amended, with the holder’s agreement, before a decision is made on the appeal or review.

(6)Subsection (2) does not apply to an amendment of an earlier decision mentioned in subsection (5)(d).

(7)The revenue commissioner can not be compelled to amend an earlier decision, to the extent the amendment would decrease the gross value applying for a mineral under the decision for a return period, if royalty was payable for the return period.

(8)For the Taxation Administration Act 2001, section 75, a decision of the revenue commissioner not to make an amendment mentioned in subsection (7) is a non-reviewable decision.

(9)The revenue commissioner may amend an earlier decision even if an objection or appeal against, or review of, the earlier decision has started but not yet been decided.

Note—

For objections, reviews and appeals relating to gross value royalty decisions, see the Taxation Administration Act 2001, part 6.

50   Amendment of s 66 (Notice of amendment)

(1)Section 66(e), note—
omit, insert—

Note—

For reassessment of royalty payable, see subdivision 4 and the Taxation Administration Act 2001, part 3, division 3.

(2)Section 66—
insert—

(f)how the holder may object to the decision.

Note—

For objections against amendments of gross value royalty decisions, see the Taxation Administration Act 2001, section 63A.

51   Omission of ch 3, pt 5, div 3, sdiv 3 (Review of gross value royalty decisions)

Chapter 3, part 5, division 3, subdivision 3—
omit.

52   Replacement of s 70 (Minister must reassess amount of particular royalty payable)

Section 70—
omit, insert—

70   Revenue commissioner must reassess amount of particular royalty payable

(1)This section applies if—

(a)a gross value royalty decision (the unamended decision), or an amendment under section 65 of a gross value royalty decision, applies for a mineral for an earlier return period; and

(b)the revenue commissioner has made an assessment under the Taxation Administration Act 2001 of the amount of royalty payable for the mineral by the holder for the period without having regard to the unamended decision or the amendment.

(2)The revenue commissioner must reassess, under the Taxation Administration Act 2001, part 3 division 3—

(a)for an unamended decision—the amount of royalty payable for the mineral by the holder for each earlier return period to which the unamended decision applies; or

(b)for an amendment of a gross value royalty decision—the amount of royalty payable for the mineral by the holder for each earlier return period to which the amendment applies.

Note—

See the Taxation Administration Act 2001, section 18(b).

(3)For the Taxation Administration Act 2001, section 23(b)(ii), it is declared that the limitation period does not apply to—

(a)a reassessment required under subsection (2)(a) for a return period that decreases the holder’s liability for royalty, if the holder applies for a gross value royalty decision under section 60 within 5 years of royalty becoming payable for the return period; or

(b)a reassessment required under subsection (2)(a) for a return period that increases the holder’s liability for royalty, if the revenue commissioner gives notice under section 61(3), within 5 years of royalty becoming payable for the return period, informing the holder that the revenue commissioner proposes to make a gross value royalty decision; or

(c)a reassessment required under subsection (2)(b).

53   Amendment of s 77 (Imposition—Act, s 321A)

(1)Section 77(5)—
omit, insert—

(5)Subsection (6) applies if, for royalty payable for the current return period, an assessment is made under the Taxation Administration Act 2001.

(2)Section 77(6)(a), ‘or reassessment’—
omit.

(3)Section 77—
insert—

(7A)The remission must be made by assessment under the Taxation Administration Act 2001.

(4)Section 77(7A) and (8)—
renumber as section 77(8) and (9).

54   Omission of ss 78 and 79

Sections 78 and 79—
omit.

55   Replacement of ss 80 and 81

Sections 80 and 81—
omit, insert—

81   Unpaid tax interest on royalty—Taxation Administration Act 2001, s 54

(1)For the Taxation Administration Act 2001, section 54(9), this section provides for working out the period for which unpaid tax interest accrues if—

(a)royalty is payable by a person to the State under section 40(1) for a quarterly return period; and

(b)the person has not paid all of the amount payable for instalment 1, instalment 2 or instalment 3 as required under section 40.

(2)If instalment 1 or instalment 2 is not paid in full by the day required under section 40, unpaid tax interest accrues on the amount unpaid from time to time, for the period—

(a)starting on, and including, the day after the day the instalment is required to be paid; and

(b)ending on, and including, the earlier of the following days—

(i)the day the instalment is paid in full;

(ii)the lodgement day.

(3)If the royalty payable for the quarterly return period is not paid in full on the lodgement day, unpaid tax interest accrues on the total amount unpaid, from time to time, for the period—

(a)starting on, and including, the day after the lodgement day; and

(b)ending on, and including, the day the total amount is paid in full.

(4)In this section—

lodgement day means the day a royalty return must be lodged for the quarterly return period, disregarding any extension given under the Taxation Administration Act 2001, section 151.

unpaid tax interest see the Taxation Administration Act 2001, section 54(1).

56   Omission of ch 3, pt 10 (Giving documents under royalty provisions)

Chapter 3, part 10—
omit.

57   Insertion of new ch 4, pt 13

Chapter 4—
insert—

Part 13    Transitional provision for Royalty Legislation Amendment Act 2020

115   Application of former s 64

(1)Former section 64(2) applies in relation to a holder becoming aware, before the commencement, that a decision was not, or was no longer, correct as mentioned in that section.

(2)In this section—

former section 64(2) means section 64(2) as in force immediately before the commencement.

58   Amendment of sch 5 (Fees)

Schedule 5, part 8—
omit, insert—

Part 8    Royalty returns

$
1	Failing to lodge a royalty return by the due day (section 37A)	203.25

59   Amendment of sch 6 (Dictionary)

(1)Schedule 6, definition mining operation—
omit.

(2)Schedule 6—
insert—

recognised law see the Taxation Administration Act 2001, schedule 2.

60   Amendment of various sections

(1)Each of the following provisions is amended by omitting ‘Minister’ and inserting ‘revenue commissioner’—

•section 35

•section 37, other than heading

•section 41(3)

•section 43

•section 44

•section 45, other than heading

•section 47

•section 48

•section 54

•section 56, definitions earlier return period and gross value royalty decision

•section 59

•section 60(2)

•section 61

•section 62

•section 63

•section 63B

•section 64

•section 65, other than heading

•section 66

•section 77(7)

•section 83

•section 84(b)

•section 85, other than heading

(2)Each of the following provisions is amended by omitting ‘Minister’ and inserting ‘Revenue commissioner’—

•section 37, heading

•section 45, heading

•section 65, heading

•section 85, heading

(3)Each of the following provisions is amended by omitting ‘Minister’s’ and inserting ‘revenue commissioner’s’—

•section 61

•section 63

Part 6    Amendment of Payroll Tax Act 1971

61   Act amended

This part amends the Payroll Tax Act 1971.

62   Amendment of s 83 (Application of annual refund amount or final refund amount)

(1)Section 83—
insert—

(3A)However subsections (2) and (3) do not prevent the commissioner from holding the amount for any period, or applying the amount for any purpose, at the employer’s request or with the employer’s consent.

(2)Section 83(6), ‘For subsection (5)’—
omit, insert—

For subsection (6)

(3)Section 83(3A) to (6)—
renumber as section 83(4) to (7).

Part 7    Amendment of Petroleum Act 1923

63   Act amended

This part amends the Petroleum Act 1923.

64   Amendment of s 102 (Interest on amounts owing to the State under this Act)

Section 102(1), note—
omit.

Part 8    Amendment of Petroleum and Gas (Production and Safety) Act 2004

65   Act amended

This part amends the Petroleum and Gas (Production and Safety) Act 2004.

66   Amendment of s 487 (Operation and purpose of pt 1)

Section 487(2)(c)(ii)—
omit, insert—

(ii)unpaid civil penalty or penalty tax;

67   Amendment of s 588 (Interest on amounts owing to the State other than for petroleum royalty)

Section 588(1), note, ‘section 602’—
omit, insert—

the Taxation Administration Act 2001, section 54

68   Amendment of s 589 (Recovery of unpaid amounts)

(1)Section 589, before subsection (1)—
insert—

(1AA)The Taxation Administration Act 2001, section 45 provides for the payment and recovery of petroleum royalty and related amounts.

(2)Section 589(1), ‘an amount’—
omit, insert—

another amount

(3)Section 589(1AA) to (2)—
renumber as section 589(1) to (3).

69   Omission of ch 6, pt 1, hdg (Imposition of petroleum royalty)

Chapter 6, part 1, heading—
omit.

70   Insertion of new s 589A

Before section 590—
insert—

589A    Relationship of chapter with Taxation Administration Act 2001

(1)This chapter does not contain all the provisions about petroleum royalty payable under this Act.

(2)The Taxation Administration Act 2001 contains provisions dealing with, among other things, the following—

(a)assessments of petroleum royalty;

(b)payments and refunds of petroleum royalty;

(c)imposition of interest and penalties;

(d)objections to particular decisions relating to petroleum royalty, and appeals against, or reviews of, decisions on the objections;

(e)record keeping obligations;

(f)investigative powers, offences, legal proceedings and evidentiary matters;

(g)service of documents.

Note—

Under the Taxation Administration Act 2001, section 3, that Act and the provisions of this Act that are a revenue law must be read together as if they together formed a single Act.

71   Amendment of s 590 (Imposition of petroleum royalty on petroleum producers)

(1)Section 590(2)(b), ‘manner’—
omit, insert—

way

(2)Section 590—
insert—

(3A)A regulation may provide for a participant in a joint venture, or other arrangement, involving the production of petroleum to be taken to be a petroleum producer for a royalty provision.

(3)Section 590(3A) and (4)—
renumber as section 590(4) and (5).

72   Amendment of s 591 (General exemptions from petroleum royalty)

Section 591(1), ‘Minister’—
omit, insert—

revenue commissioner

73   Replacement of s 592 (Minister may decide measurement if not made or royalty information not given)

Section 592—
omit, insert—

592   Revenue commissioner may decide measurement or information required for royalty return

(1)This section applies if a measurement of, or information about, petroleum is required for a royalty return and either—

(a)the measurement of, or information about, the petroleum is not given to the revenue commissioner; or

(b)the revenue commissioner is not satisfied about the accuracy or completeness of the measurement of, or information about, the petroleum given to the revenue commissioner.

(2)The revenue commissioner may decide the measurement of, or information about, the petroleum.

(3)The decided measurement or information is taken to be the required measurement or information.

(4)The revenue commissioner must give the petroleum producer for whom the decided measurement or information applies notice of the decision.

(5)To remove any doubt, it is declared that this section does not relieve a person of an obligation to make a measurement of, or give information about, petroleum required for a royalty return.

592A    Requirement to lodge royalty returns

(1)A petroleum producer must lodge written returns about petroleum produced by the petroleum producer as required by regulation.

(2)A return under subsection (1) is a royalty return.

(3)Unless a regulation provides otherwise, a petroleum producer must lodge royalty returns whether or not petroleum has been produced during the royalty return period.

74   Omission of ch 6, pt 2, div 1 (Preliminary)

Chapter 6, part 2, division 1—
omit.

75   Amendment, relocation and renumbering of s 599A (Minister may require royalty estimate)

(1)Section 599A, heading, ‘Minister’—
omit, insert—

Revenue commissioner

(2)Section 599A(1), ‘Minister’—
omit, insert—

revenue commissioner

(3)Section 599A—
relocate to after section 592A and renumber as section 593.

76   Amendment, relocation and renumbering of s 604A (Regulation may impose civil penalties)

(1)Section 604A—
insert—

(4)The regulation may include provision for the revenue commissioner to remit the whole or part of the civil penalty.

(5)For the Taxation Administration Act 2001, section 59, a civil penalty is declared to be a penalty tax.

(2)Section 604A—
relocate to after section 593 as renumbered by this Act and renumber as section 594.

77   Omission of ch 6, pts 2–5

Chapter 6, parts 2 to 5—
omit.

78   Amendment of s 813 (False or misleading documents or statements)

Section 813(6)—

omit.

79   Amendment of s 814 (Liability of executive officer—particular offences committed by corporation)

Section 814(5), definition executive liability provision, from ‘• section 604F(1)’ to ‘• section 617C(1)’—
omit.

80   Amendment of s 814A (Executive officer may be taken to have committed offence)

Section 814A(4)—
omit.

81   Amendment of s 851AA (Place or way for making applications or giving or lodging documents)

Section 851AA(4)(c), ‘chapter 6, part 2, division 6’—
omit, insert—

the Taxation Administration Act 2001, part 11, division 2

82   Amendment of s 857 (Delegation by Minister, chief executive, CEO or chief inspector)

Section 857—
insert—

Note—

The Taxation Administration Act 2001, section 10 provides for the delegation of the revenue commissioner’s powers under a tax law, which includes particular provisions of this Act.

83   Amendment of s 858 (Approved forms)

(1)Section 858(1)—
omit, insert—

(1)The chief executive may approve forms for use under a provision of this Act other than a royalty provision.

(2)Section 858—
insert—

(2A)The revenue commissioner may approve forms for use under a royalty provision of this Act.

(3)Section 858(2A) and (3)—
renumber as section 858(3) and (4).

84   Amendment of s 859 (Regulation-making power)

(1)Section 859(2)(b)—
omit, insert—

(b)imposing a penalty for a contravention of a provision of a regulation, other than a royalty provision, of no more than 20 penalty units;

(ba)imposing a penalty for a contravention of a provision of a regulation that is a royalty provision of no more than 100 penalty units;

(2)Section 859(2)—
insert—

(f)a matter for which, under the Taxation Administration Act 2001, a regulation under this Act may make provision.

(3)Section 859(2)(ba) to (d)—
renumber as section 859(2)(c) to (e).

85   Insertion of new ch 15, pt 28

Chapter 15—
insert—

Part 28    Transitional provisions for Royalty Legislation Amendment Act 2020

1018    Definitions for part

In this part—

amending Act means the Royalty Legislation Amendment Act 2020.

former, for a provision, means the provision as in force from time to time before the commencement.

post-commencement liability means a liability for petroleum royalty, or tax under the Taxation Administration Act 2001 relating to petroleum royalty, other than a pre-commencement liability.

pre-commencement liability means a liability for a royalty-related amount arising before the commencement.

1019    Application of Taxation Administration Act 2001 to liability for royalty-related amounts

The Taxation Administration Act 2001 applies in relation to a liability for petroleum royalty or a royalty-related amount, whether arising before or after the commencement, except to the extent provided in this part.

1020    This Act as revenue law for Taxation Administration Act 2001

(1)This section provides for how the Taxation Administration Act 2001 applies to this Act, in relation to particular liabilities, acts and omissions, to the extent that this Act is a revenue law under the Taxation Administration Act 2001.

Note—

See the Taxation Administration Act 2001, section 6(8) and (9).

(2)The following provisions of the Taxation Administration Act 2001 do not apply in relation to a pre-commencement liability—

(a)part 3;

(b)sections 30 to 33;

(c)part 5, divisions 1 and 2;

(d)section 132.

(3)To remove any doubt, it is declared that the Taxation Administration Act 2001 applies in relation to an act or omission after the commencement even if the act or omission relates to a pre-commencement liability.

Example—

After the commencement on 1 October 2020, during an audit relating to the annual royalty return period from 1 July 2019 to 30 June 2020, a petroleum royalty payer failed to provide information as required under a notice given under the Taxation Administration Act 2001, section 87. The failure to comply with the requirement is an omission after the commencement, even though it relates to a pre-commencement liability.

(4)However, the Taxation Administration Act 2001, section 132 does not apply to an act or omission after the commencement relating to a pre-commencement liability.

(5)For the purpose of applying the Taxation Administration Act 2001, part 4 in relation to a pre-commencement liability or an act or omission after the commencement relating to a pre-commencement liability—

(a)a reference in the Taxation Administration Act 2001, section 41 or 42 to an assessment liability includes a pre-commencement liability; and

(b)a reference in the Taxation Administration Act 2001, section 42 to primary tax does not include an amount under a former provision of this Act that is a royalty penalty amount, unpaid royalty interest, civil penalty or fee prescribed by regulation that must accompany a royalty return; and

(c)a reference in the Taxation Administration Act 2001, section 29 to an amount payable under a tax law includes a royalty-related amount under a former provision of this Act; and

(d)a reference in the Taxation Administration Act 2001, section 37(1)(a) to a reassessment includes a reassessment, after the commencement, under a former provision of this Act; and

(e)a reference in the Taxation Administration Act 2001, section 37(1)(b) to a notice includes a notice given, after the commencement, under a former provision of this Act; and

(f)a reference in the Taxation Administration Act 2001, section 46 to a reassessment includes a reassessment, after the commencement, under a former provision of this Act; and

(g)a notice given before the commencement under former section 604AB is taken to have been given under the Taxation Administration Act 2001, section 48; and

(h)a notice given before the commencement under former section 604AD is taken to have been given under the Taxation Administration Act 2001, section 50.

(6)A reference in the Taxation Administration Act 2001, section 131 to an assessment includes an assessment under former chapter 6 and a determination within the meaning given under this Act as in force before 1 July 2014.

(7)Subsection (3) applies subject to subsection (8).

(8)To the extent this Act applies to an act or omission after the commencement relating to a pre-commencement liability, the Taxation Administration Act 2001, section 136 applies subject to section 837 of this Act.

(9)If, under this section, a provision of the Taxation Administration Act 2001 relating to a particular matter applies to this Act and a royalty provision of this Act relates to the same matter, this Act does not apply to the matter.

1021    References in Taxation Administration Act 2001

For the purpose of this part, unless the context otherwise requires—

(a)a reference in the Taxation Administration Act 2001 to a tax law includes former chapter 6; and

(b)a reference in the Taxation Administration Act 2001 to a tax law liability includes a liability for a royalty-related amount under a former provision of this Act; and

(c)a reference in the Taxation Administration Act 2001 to an assessment or reassessment includes an assessment or reassessment under a former provision of this Act; and

(d)a reference in the Taxation Administration Act 2001 to unpaid tax interest includes unpaid royalty interest under a former provision of this Act; and

(e)a reference in the Taxation Administration Act 2001 to penalty tax includes a royalty penalty amount under a former provision of this Act; and

(f)a reference in the Taxation Administration Act 2001 to a civil penalty includes a civil penalty under former chapter 6; and

(g)a reference in the Taxation Administration Act 2001 to a royalty fee includes a prescribed fee under a former provision of this Act that was required to accompany a royalty return.

1022    Application of Taxation Administration Act 2001, s 38 (Applying amounts to current and future tax liabilities)

An amount relating to a post-commencement liability may be applied under the Taxation Administration Act 2001, section 38 as payment for a pre-commencement liability.

1023    Application of Taxation Administration Act 2001, s 138 (Second or subsequent offence)

(1)For applying the Taxation Administration Act 2001, section 138 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement.

(2)If the Taxation Administration Act 2001, section 138(1)(a) applies for an offence against a former provision of this Act that was repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of this Act or the Taxation Administration Act 2001 that corresponds to the former provision.

1024    Application of former ch 6, pt 2 (Royalty administration)

(1)Former chapter 6, part 2 and provisions of this Act relating to that part apply to an assessment or reassessment of a pre-commencement liability.

(2)The provisions mentioned in subsection (1) apply as if a reference in the provisions to the Minister were a reference to the revenue commissioner.

1025    Application of particular provisions to reassessment

(1)This section applies if, under this part, former section 599C applies to a reassessment of petroleum royalty.

(2)Despite former section 599C(7), the revenue commissioner must make any assessment or reassessment for a royalty return period that is required under the Taxation Administration Act 2001, section 19 for a pre-commencement liability.

1026    Proceedings for particular offences

(1)This section applies in relation to an offence against former section 814, committed by a person before the commencement, that related to an offence against former section 604F(1), 605(1), 606(1), 607 or 617C(1).

(2)Without limiting the Acts Interpretation Act 1954, section 20, a proceeding for the offence may be continued or started, and the person may be convicted of and punished for the offence, as if the amending Act had not commenced.

(3)Subsection (2) applies despite the Criminal Code, section 11.

1027    Revenue commissioner may do particular things

For the purpose of this part, the revenue commissioner may do anything the Minister could do under the former provisions of this Act before the commencement.

1028    Delegations

(1)This section applies if—

(a)immediately before the commencement, a delegation of a function or power from the Minister to a person was in force under this Act; and

(b)under this Act or the Taxation Administration Act 2001, the revenue commissioner may delegate the function or power.

(2)The delegation continues to have effect from the commencement as if it had been made by the revenue commissioner.

1029    References to the Minister

In an Act or document, a reference to the Minister in relation to former chapter 6, or a provision relating to former chapter 6, is, if the context permits, taken to be a reference to the revenue commissioner.

1030    Royalty investigators

(1)This section applies to a person who, immediately before the commencement, held an appointment as a royalty investigator.

(2)The person continues as an investigator under the Taxation Administration Act 2001 on the same terms of appointment that applied to the person immediately before the commencement.

(3)The identity card held by the person under former section 615 is taken to be an identity card issued under the Taxation Administration Act 2001, section 82.

1031    Annual return period starting on 1 July 2020 and ending on 30 June 2021 taken to end on 30 September 2020 for former ch 6

(1)This section applies if a petroleum producer is required to lodge an annual royalty return, under former section 599(2), for an annual return period that starts on 1 July 2020 and ends on 30 June 2021.

(2)For former chapter 6, the annual return period is taken to start on 1 July 2020 and end on 30 September 2020.

1032    Annual return period starting on 1 January 2020 and ending on 31 December 2020 taken to end on 30 September 2020 for former ch 6

(1)This section applies if a petroleum producer is required to lodge an annual royalty return, under former section 599(2), for an annual return period that starts on 1 January 2020 and ends on 31 December 2020.

(2)For former chapter 6, the annual return period is taken to start on 1 January 2020 and end on 30 September 2020.

1033    Transitional regulation-making power

(1)A regulation (a transitional regulation) may make provision of a saving or transitional nature about any matter—

(a)for which it is necessary to make provision to allow or facilitate the doing of anything to achieve the transition from the former provisions of this Act and the Petroleum and Gas (Royalty) Regulation 2004 to the provisions of this Act, the regulation and the Taxation Administration Act 2001 as in force from the commencement; and

(b)for which this Act or a regulation does not make provision or sufficient provision.

(2)The matters mentioned in subsection (1) relating to the Petroleum and Gas (Royalty) Regulation 2004 include—

(a)the time by which petroleum royalty must be paid; and

(b)the way in which petroleum royalty is calculated; and

(c)the rate at which petroleum royalty is payable.

(3)A transitional regulation may have retrospective operation to a day that is not earlier than the day this section commences.

(4)A transitional regulation must declare it is a transitional regulation.

(5)This section and any transitional regulation expire 2 years after this section commences.

86   Amendment of sch 1 (Reviews and appeals)

Schedule 1, table 2, heading ‘Other decisions’ and entries for sections 592 and 604—
omit.

87   Amendment of sch 2 (Dictionary)

(1)Schedule 2, definitions administrator, annual return period, annual royalty return, approved auditor, assessment, assessment notice, confidential information, default assessment, garnishee, garnishee amount, garnishee notice, liable person, original assessment, public official, reassessment, royalty information, royalty investigator, royalty penalty amount, royalty provision, royalty-related amount, royalty return, royalty return period and unpaid royalty interest—
omit.

(2)Schedule 2—
insert—

penalty tax see the Taxation Administration Act 2001, section 58(1).

revenue commissioner means the commissioner under the Taxation Administration Act 2001.

royalty fee see the Taxation Administration Act 2001, schedule 2.

royalty provision, of this Act, means a provision of this Act that is a revenue law under the Taxation Administration Act 2001.

royalty-related amount means any of the following amounts—

(a)an amount of petroleum royalty;

(b)a civil penalty under section 594 or other penalty tax;

(c)a royalty fee under the Taxation Administration Act 2001;

(d)unpaid tax interest under the Taxation Administration Act 2001.

royalty return see section 592A(2).

royalty return period means the period, prescribed by regulation, for which a royalty return is required to be lodged.

(3)Schedule 2, definition give, ‘other than under a royalty provision,’—
omit.

Part 9    Amendment of Petroleum and Gas (Royalty) Regulation 2004

88   Regulation amended

This part amends the Petroleum and Gas (Royalty) Regulation 2004.

89   Amendment of s 3 (Dictionary)

Section 3, ‘schedule 12’—
omit, insert—

schedule 1

90   Replacement of ch 6, hdg (Fees and royalties)

Chapter 6, heading—
omit, insert—

Chapter 6    Petroleum royalty

91   Omission of ch 6, pt 2, hdg (Late fee and royalties etc.)

Chapter 6, part 2, heading—
omit.

92   Omission of ch 6, pt 2, div 1 (Late fee)

Chapter 6, part 2, division 1—
omit.

93   Omission of ch 6, pt 2, div 4, hdg (Petroleum royalty)

Chapter 6, part 2, division 4, heading—
omit.

94   Omission of ch 6, pt 2, div 4, sdivs 1, 2, 2A, 3 and 5

Chapter 6, part 2, division 4, subdivisions 1, 2, 2A, 3 and 5—
omit.

95   Amendment of ch 6, pt 2, div 4, sdiv 4B, hdg (Unpaid royalty interest)

Chapter 6, part 2, division 4, subdivision 4B, heading, ‘royalty’—
omit, insert—

tax

96   Renumbering of ch 6, pt 2, div 4, sdivs 4–4B

Chapter 6, part 2, division 4, subdivisions 4 to 4B—
renumber as chapter 6, parts 8 to 10.

97   Insertion of new ch 6, pts 1–7

Chapter 6—
insert—

Part 1    Preliminary

Division 1 Purpose

133    Purpose of chapter

This chapter prescribes—

(a)for section 590(2)(a) of the Act, the time on or before which petroleum royalty must be paid; and

(b)for section 590(2)(b) of the Act, the way in which petroleum royalty is calculated; and

(c)for section 590(2)(c) of the Act, the rate at which petroleum royalty is payable.

Division 2 Interpretation

134   Definitions for chapter

(1)In this chapter—

average hedge settlement rate, for a royalty return period, means the average, worked out for the royalty return period, of the hedge settlement rates for each day in the royalty return period.

domestic gas see section 135.

gas means petroleum in a gaseous state at standard temperature and pressure.

hedge settlement rate, for a day, means the WM/Reuters Australian Fix 10.00a.m. rate on the day.

independent buyer, in relation to a petroleum producer or a reseller for the producer, means a person who is not a relevant entity for the producer.

liquid petroleum see section 138.

LNG means liquefied natural gas.

LNG project means an LNG project under a determination of the revenue commissioner under section 139.

LNG project buyer, in relation to a petroleum producer or a reseller for the producer, means a person who the producer or reseller knows is a member of an LNG project because—

(a)the person has, under section 141(2), given the producer or the reseller a notice stating that the person is a member of the LNG project; or

(b)the revenue commissioner has, under section 141(4), told the producer or the reseller that the person is a member of the LNG project.

member, of an LNG project, means a member of an LNG project under a determination of the revenue commissioner under section 139.

oil means petroleum in a liquid state.

project gas see section 137.

relevant entity, for a petroleum producer, means—

(a)for a petroleum producer that is a corporation—

(i)an associated entity of the corporation within the meaning of the Corporations Act, section 50AAA; or

(ii)a related entity of the corporation within the meaning of the Corporations Act, section 9, definition related entity; or

(iii)a related party of the corporation within the meaning of the Corporations Act, section 228; or

(b)for a petroleum producer who is an individual—a related person of the individual within the meaning of the Duties Act 2001, section 61, other than section 61(1)(d) of that Act.

reseller, for a petroleum producer, means a relevant entity for the producer that sells, or otherwise transfers ownership of, petroleum that is produced by the producer and owned by the reseller.

standard temperature and pressure means an absolute pressure of 101.325kPa at a temperature of 15ºC.

supply gas see section 136.

(2)To remove any doubt, it is declared that, for this chapter, a reference to a petroleum producer includes a participant in a joint venture, or other arrangement, involving the production of petroleum who is taken to be a petroleum producer under section 590(4) of the Act.

135   What is domestic gas

(1)Petroleum produced by a petroleum producer in a royalty return period is domestic gas if—

(a)the petroleum is gas; and

(b)during the royalty return period, the petroleum is—

(i)sold or otherwise transferred, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who is not an LNG project buyer; or

(ii)flared, used or vented; or

(iii)if the producer is not a member of an LNG project—stored by, or kept in the possession of, the producer or 1 or more resellers for the producer; and

(c)the petroleum is not supply gas.

(2)In this section—

use, petroleum, does not include convert the petroleum into LNG.

136   What is supply gas

Petroleum produced by a petroleum producer in a royalty return period is supply gas if—

(a)the petroleum is gas; and

(b)the petroleum is not produced by the producer as a member of an LNG project; and

(c)during the royalty return period, the petroleum is sold or otherwise transferred, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who is an LNG project buyer.

(a)despite former section 147BA(1)(a), taken to be payable for the annual return period that ended on 30 September 2020; and

(b)despite former section 147C(a), taken to be payable at the rate of 12.5% of the wellhead value of the petroleum mentioned in subsection (1).

(3)To remove any doubt, it is declared that former section 148 continues to apply for working out the wellhead value of the petroleum.

(4)In this section—

annual return period see former section 599(11) of the Act.

187   Working out components of wellhead value of petroleum produced before 1 October 2020

(1)This section applies if petroleum was produced by a petroleum producer before 1 October 2020.

(2)Former chapter 6, part 2, division 4, subdivisions 2 and 2A continue to apply, as if the amending Act had not commenced, for working out the components of the wellhead value of the petroleum.

(3)Without limiting subsection (2), any of the following may happen after the commencement in relation to the petroleum—

(a)the petroleum producer may apply under former section 148B for a petroleum royalty decision;

(b)a notice may be given to the petroleum producer under former section 148C(3);

(c)a petroleum royalty decision may be made under former section 148E;

(d)a petroleum royalty decision may be amended under former section 148H;

(e)the petroleum producer may apply under former section 148J for review of—

(i)a petroleum royalty decision; or

(ii)an amendment of a petroleum royalty decision;

(f)a review application may be decided under former section 148K;

(g)a reassessment may be made under former section 148M.

(4)However, for subsection (3)(e), the petroleum producer may apply under former section 148J for review of a petroleum royalty decision, or an amendment of a petroleum royalty decision, only if the decision or the amendment was made before the commencement.

188   Petroleum producer to advise revenue commissioner of particular matters affecting petroleum royalty decision

(1)This section applies if, before or after the commencement, a petroleum royalty decision was or is made under former section 148E in relation to a petroleum producer.

(2)Section 148G, as in force immediately before the commencement, continues to apply in relation to the petroleum producer as if the amending Act had not commenced.

189   Application for petroleum royalty decision made before commencement

(1)This section applies if—

(a)before the commencement, a petroleum producer made an application under former section 148B(1) for a petroleum royalty decision; and

(b)immediately before the commencement, the application had not been finally dealt with.

(2)Former chapter 6 continues to apply in relation to the application as if the amending Act had not commenced.

(3)This section does not limit section 187.

190   Application for review made before commencement

(1)This section applies if—

(a)before the commencement, a petroleum producer made an application under former section 148J for the review of a petroleum royalty decision or an amendment of a petroleum royalty decision; and

(b)immediately before the commencement, the application had not been finally dealt with.

(2)Former chapter 6 continues to apply in relation to the application as if the amending Act had not commenced.

(3)This section does not limit section 187.

191   References to Minister taken to be references to revenue commissioner

(1)This section applies if a provision of this part provides that a former provision of this regulation is to continue to apply in relation to a matter as if the amending Act had not commenced.

(2)A reference in the former provision to the Minister is taken to be a reference to the revenue commissioner.

105   Amendment and renumbering of sch 12 (Dictionary)

(1)Schedule 12, definitions component, disposes of, earlier return period, petroleum product, petroleum royalty decision, relevant entity, stated factor and wellhead value—
omit.

(2)Schedule 12—
insert—

amount, of petroleum produced under a joint venture tenure, for chapter 6, part 6, see section 148ZB.

average hedge settlement rate, for a royalty return period, for chapter 6, see section 134(1).

average sales price—

(a)for domestic gas for a petroleum producer for a royalty return period, for chapter 6, part 3, division 2—see sections 146 and 147; or

(b)for supply gas for a petroleum producer for a royalty return period, for chapter 6, part 3, division 3—see sections 148B and 148D; or

(c)for project gas for a petroleum producer for a royalty return period, for chapter 6, part 3, division 4—see sections 148G and 148I; or

(d)for liquid petroleum for a petroleum producer for a royalty return period, for chapter 6, part 3, division 5—see sections 148L and 148M.

benchmark price—

(a)for domestic gas for a royalty return period, for chapter 6, part 3, division 2—see section 144; or

(b)for supply gas for a royalty return period, for chapter 6, part 3, division 3—see section 148C; or

(c)for project gas for a royalty return period, for chapter 6, part 3, division 4—see section 148H; or

(d)for liquid petroleum for a royalty return period, for chapter 6, part 3, division 5—see section 148J.

calendar quarter means each of the following 3-month periods in a year—

(a)1 January to 31 March;

(b)1 April to 30 June;

(c)1 July to 30 September;

(d)1 October to 31 December.

domestic gas, for chapter 6, see section 135.

election period, for a joint venture tenure, for chapter 6, part 6, see section 148ZB.

gas, for chapter 6, see section 134(1).

hedge settlement rate, for a day, for chapter 6, see section 134(1).

independent buyer, in relation to a petroleum producer or a reseller for the producer, for chapter 6, see section 134(1).

joint venture tenure, for chapter 6, part 6, see section 148ZC(1)(b).

liquid petroleum, for chapter 6, see section 138.

LNG, for chapter 6, see section 134(1).

LNG project, for chapter 6, see section 134(1).

LNG project buyer, in relation to a petroleum producer or a reseller for the producer, for chapter 6, see section 134(1).

member, of an LNG project, for chapter 6, see section 134(1).

non-tenure holder, for chapter 6, part 6, see section 148ZC(1)(a).

oil, for chapter 6, see section 134(1).

project gas, for chapter 6, see section 137.

relevant entity, for a petroleum producer, for chapter 6, see section 134(1).

relevant period, for a royalty return period, for chapter 6, part 3, see section 143.

reseller, for a petroleum producer, for chapter 6, see section 134(1).

standard temperature and pressure, for chapter 6, see section 134(1).

supply gas, for chapter 6, see section 136.

tenure holder, for chapter 6, part 6, see section 148ZC(1)(b).

unpaid tax interest see the Taxation Administration Act 2001, section 54(1).

volume, of petroleum, for chapter 6, part 3, see section 143.

(3)Schedule 12—
renumber as schedule 1.

Part 10    Amendment of Taxation Administration Act 2001

106   Act amended

This part amends the Taxation Administration Act 2001.

107   Amendment of s 6 (Revenue laws)

Section 6—
insert—

(6)Each of the following provisions of the Mineral Resources Act 1989 is a revenue law—

(a)chapter 11;

(b)another provision of that Act to the extent the provision is administered by the Minister administering this Act.

(7)Subsection (6) is subject to the Mineral Resources Act 1989, chapter 15, part 20.

(8)Each of the following provisions of the Petroleum and Gas (Production and Safety) Act 2004 is a revenue law—

(a)chapter 6;

(b)another provision of that Act to the extent the provision is administered by the Minister administering this Act.

(9)Subsection (8) is subject to the Petroleum and Gas (Production and Safety) Act 2004, chapter 15, part 28.

108   Insertion of new s 6A

After section 6—
insert—

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.

109   Insertion of new s 13A

After section 13—
insert—

13A   Assessment may be made despite related objections, appeals or reviews

The commissioner may make an assessment under this division even if any of the following has started but not yet been decided—

(a)an objection against a related royalty valuation decision;

(b)an appeal against, or review of, the commissioner’s decision on an objection against a related royalty valuation decision.

110   Amendment of s 14 (Making self assessment by lodging return)

(1)Section 14(a), ‘the amount of each taxpayer’s liability for tax stated in the return’—
omit, insert—

each taxpayer stated in the return

(2)Section 14(c), ‘amount stated in the return for the liability’—
omit, insert—

amount that, on the basis of the information stated in the return, is the amount of each taxpayer’s liability for tax

111   Amendment of s 14A (Making self assessment by lodging transaction statement)

(1)Section 14A(a), ‘the amount of a taxpayer’s liability for tax’—
omit, insert—

the taxpayer

(2)Section 14A(c), ‘amount stated in the statement for the liability’—
omit, insert—

amount that, on the basis of the information stated in the statement, is the amount of the taxpayer’s liability for tax

112   Amendment of s 17 (Commissioner’s general power to make reassessments)

Section 17(3)—
omit, insert—

(3)The commissioner may make a reassessment under subsection (1) even if any of the following has started but not yet been decided—

(a)an objection against the assessment or a related royalty valuation decision;

(b)an appeal against, or review of, the commissioner’s decision on an objection mentioned in paragraph (a).

113   Replacement of s 19 (When commissioner must make reassessment—objections, court decisions or QCAT decisions)

Section 19—
omit, insert—

19   When commissioner must make reassessment—objections, court decisions or QCAT decisions

(1)This section applies if—

(a)the commissioner decides to allow an objection to an assessment or royalty valuation decision in whole or part; or

(b)a court or QCAT makes a decision about a taxpayer’s tax law liability or about a royalty valuation decision.

(2)The commissioner must make any amendment of the royalty valuation decision, and any reassessment of the taxpayer’s liability for tax, that is necessary to give effect to the decision.

(3)However, the commissioner need not act under subsection (2) to give effect to a decision of a court or QCAT until—

(a)the end of the period allowed for an appeal against the decision; or

(b)if an appeal is started against the decision—the appeal ends.

114   Amendment of s 26 (Assessment notice to be given to taxpayer)

Section 26—
insert—

(6)Despite subsection (1), the commissioner need not give an assessment notice for an assessment making a remission under section 60 or a revenue law if, after the remission and the application of payments received by the commissioner for the taxpayer’s assessment liability, the taxpayer has no assessment liability.

115   Insertion of new s 28A

After section 28—
insert—

28A   Assessments of liability for royalty under the Mineral Resources Act 1989

(1)This section applies in relation to a taxpayer’s liability for royalty under the Mineral Resources Act 1989.

(2)Without limiting section 26, the matters stated in an assessment notice must include—

(a)the amount of royalty payable to the State; and

(b)if the Mineral Resources Act 1989, section 320(3)(b) applies—the amount of royalty payable to another person.

(3)A reassessment mentioned in section 25(b) may change the amount of royalty payable to the State or the amount payable to another person, whether or not it changes the taxpayer’s total liability for royalty.

(4)Section 28(1) applies as if a reference to a taxpayer’s liability for tax were a reference to the amount of the taxpayer’s liability for royalty that is payable to the State.

116   Amendment of s 29 (Methods of payment)

Section 29(1), ‘under a tax law must be paid to the commissioner’—
omit, insert—

to the commissioner under a tax law must be paid

117   Amendment of s 30 (Time for payment of tax)

(1)Section 30(1)—
insert—

(ca)for an amount of tax, payable under a royalty law, for which the royalty law provides a time for payment—by that time; or

(2)Section 30(1)(ca) and (d)—
renumber as section 30(1)(d) and (e).

(3)Section 30(2), ‘subsection (1)(d)’—
omit, insert—

subsection (1)(e)

(4)Section 30—
insert—

(3)For a return self-assessment, assessed interest is payable on the day the assessment is made.

118   Amendment of s 34 (Payment arrangements)

(1)Section 34(1), ‘extend’—
omit, insert—

approve an arrangement (a payment arrangement) extending

(2)Section 34(2)—
omit, insert—

(2)Without limiting subsection (1), the payment arrangement may be for payment of the amount by way of instalments.

119   Replacement of s 38 (Applying amounts to current and future tax liabilities)

Section 38—
omit, insert—

38   Applying amounts to current and future tax liabilities

(1)This section applies if a taxpayer is entitled to a refund of an amount (the refund amount) under section 37.

(2)The commissioner may apply the whole or part of the refund amount, and any section 61A interest payable on the refund amount, as payment for any of the following—

(a)any tax law liability of the taxpayer;

(b)any tax law liability of the taxpayer that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises;

(c)for a refund amount that is a royalty amount, and any section 61A interest payable on that amount—any liability of the taxpayer for a royalty amount that the commissioner reasonably believes will become payable on or before the later of the following days—

(i)the day that is 6 months after the entitlement to the refund arises;

(ii)the day an assessment is made for the taxpayer for the next royalty return period to end after the entitlement to the refund arises.

(3)Immediately after the end of the period within which the commissioner may apply the refund amount under subsection (2), the commissioner must refund or pay to the taxpayer any part of the refund amount and section 61A interest that has not been applied.

(4)However subsections (2) and (3) do not prevent the commissioner from holding the refund amount or section 61A interest for any period, or applying it for any purpose, at the taxpayer’s request or with the taxpayer’s consent.

(5)This section has effect subject to section 39.

(6)In this section—

royalty amount means—

(a)an amount payable by a taxpayer under a royalty law; or

(b)an amount payable by a taxpayer, under this Act, that relates to an amount mentioned in paragraph (a).

royalty return period, for a taxpayer, means a period for which, under a royalty law, the taxpayer must lodge a return.

section 61A interest means interest payable on a refund amount by the commissioner to a taxpayer under section 61A.

120   Amendment of s 39 (General provision about refunds and payments of section 61A interest)

Section 39(5), definition section 61A interest, ‘section 38(5)’—
omit, insert—

section 38(6)

121   Amendment of s 45 (Unpaid amount under tax law is debt)

Section 45—
insert—

(3)Subsections (1) and (2) do not apply to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State.

122   Amendment of s 54 (Unpaid tax interest)

(1)Section 54(2A)—
omit, insert—

(2A)Late payment interest accrues at the prescribed rate on the unpaid primary tax as follows—

(a)for unpaid primary tax under a royalty law, late payment interest accrues daily from and including the start date;

(b)for unpaid primary tax under a revenue law other than a royalty law, late payment interest accrues—

(i)on the day of the week prescribed by regulation first happening after the start date; and

(ii)weekly after the first accrual under subparagraph (i).

(2)Section 54(4), ‘and (2A)(a)’—
omit, insert—

and (3)

(3)Section 54(4), example, ‘subsection (4)(c)(ii)’—
omit, insert—

subsection (5)(c)(ii)

(4)Section 54(4), example, ‘under subsection (5)’—
omit, insert—

under subsection (6)

(5)Section 54(5), ‘For subsection (4)(aa)(ii),’—
omit, insert—

For subsection (5)(aa)(ii),

(6)Section 54(6), example, ‘for subsection (6)’—
omit, insert—

for subsection (7)

(7)Section 54(6), example, ‘for subsection (4)(c)(ii)’—
omit, insert—

for subsection (5)(c)(ii)

(8)Section 54—
insert—

(6A)A reference in this section to an amount of primary tax payable by a taxpayer does not include a reference to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State.

(6B)Despite subsections (2) and (3)(a), a regulation under a royalty law may prescribe how unpaid tax interest is worked out in particular cases or classes of cases, including, for example, how the interest is worked out if royalty is, under a regulation under a royalty law, payable in instalments.

(9)Section 54(7), definition total number of days of noncompliance, ‘in subsection (4)(aa)(ii)’—
omit, insert—

in subsection (5)(aa)(ii)

(10)Section 54(7), definition total number of days of noncompliance, ‘in subsection (4)(aa)(iii)’—
omit, insert—

in subsection (5)(aa)(iii)

(11)Section 54(2A) to (7)—
renumber as section 54(3) to (10).

123   Amendment of s 58 (Liability for penalty tax)

Section 58—
insert—

(4)A reference in this section to an amount of primary tax does not include a reference to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State.

124   Amendment of s 60 (When commissioner may remit unpaid tax interest and penalty tax)

Section 60(3)—
omit.

125   Insertion of new s 62A

After section 62—
insert—

62A   Royalty under Mineral Resources Act 1989

A person is not entitled to interest under this division on an amount of royalty paid under the Mineral Resources Act 1989 to a person other than the State.

126   Amendment of pt 6, hdg (Objections, reviews and appeals against assessments)

Part 6, heading, ‘against assessments’—
omit.

127   Amendment of s 63 (Right to object)

(1)Section 63, heading—
omit, insert—

63   Right to object—assessments

(2)Section 63(2)—
omit, insert—

(2)Also, a taxpayer who is dissatisfied with any of the following reassessments may object to it—

(a)a reassessment increasing the taxpayer’s liability for tax;

(b)a reassessment under section 18(b) decreasing a taxpayer’s liability for tax;

(c)a reassessment of the taxpayer’s liability for royalty payable under the Mineral Resources Act 1989 that—

(i)varies the amount payable to the State and the amount payable to another person; and

(ii)does not change the taxpayer’s total liability for royalty.

128   Insertion of new s 63A

After section 63—
insert—

63A   Right to object—royalty valuation decisions

(1)A taxpayer who is dissatisfied with an original royalty valuation decision may object to the decision.

(2)A taxpayer who is dissatisfied with an amended royalty valuation decision may object to the decision.

(3)However, the right of objection to an amended royalty valuation decision is limited to the changes for the particular matters for which the amended royalty valuation decision is made.

(4)A decision or conduct leading up to or forming part of the process of making a royalty valuation decision is subject to objection only as part of an objection to the royalty valuation decision.

129   Amendment of s 64 (Grounds of objection)

(1)Section 64(1), after ‘assessment’—
insert—

or royalty valuation decision

(2)Section 64—
insert—

(3)Also, if a royalty valuation decision relates to an assessment, a matter relating to the decision may only be raised in an objection to the decision under section 63A and may not be raised in an objection to the assessment under section 63.

130   Amendment of s 65 (Making objection)

Section 65(1)(d)—
omit, insert—

(d)be lodged within 60 days after the following notice is given to the taxpayer—

(i)for an objection under section 63—the assessment notice for the assessment to which the objection relates;

(ii)for an objection under section 63A—the notice for the royalty valuation decision to which the objection relates.

131   Amendment of s 67 (Deciding objection)

Section 67(2), ‘assessment to which the objection relates was’—
omit, insert—

objection relates to an assessment or royalty valuation decision

132   Amendment of s 68 (Notice of decision)

Section 68(2)(c), before ‘the taxpayer’—
insert—

that

133   Amendment of s 69 (Right of appeal or review)

(1)Section 69(1)(b), before ‘the taxpayer’—
insert—

for an objection under section 63—

(2)Section 69—
insert—

(4)To remove any doubt, it is declared that subsection (1)(b) applies to an objection to an assessment whether or not the taxpayer also makes an objection under section 63A to a royalty valuation decision relating to the assessment.

(5)For royalty payable under the Mineral Resources Act 1989, the reference in subsection (1)(b) to payment of the whole of the amount of the tax is a reference to payment of the whole of the amount of the royalty assessed as payable to the State.

134   Amendment of s 69A (Effect of making reassessment after appeal or review started)

(1)Section 69A, heading—
omit, insert—

69A   Effect of reassessment or amendment of decision after appeal or review started

(2)Section 69A(1)—
omit, insert—

(1)This section applies if—

(a)a taxpayer appeals to the Supreme Court against, or applies to QCAT for a review of, the commissioner’s decision on the taxpayer’s objection; and

(b)after the appeal or review has started but before it has been decided, the taxpayer receives—

(i)for an objection under section 63—an assessment notice for a reassessment of the taxpayer’s liability for tax; or

(ii)for an objection under section 63A—a notice under the royalty law of an amended royalty valuation decision.

(3)Section 69A(2), ‘On receiving the assessment notice for the reassessment, the’—
omit, insert—

The

(4)Section 69A(2)(b) and (3), after ‘reassessment’—
insert—

or amended royalty valuation decision

135   Amendment of s 71 (QCAT to decide review on evidence before the commissioner)

Section 71(5), definition original decision, ‘or reassessment’—
omit, insert—

, reassessment, royalty valuation decision or amended royalty valuation decision

136   Amendment of s 75 (What is a non-reviewable decision)

Section 75(1), ‘this Act’—
omit, insert—

a tax law

137   Amendment of s 77 (Application of Judicial Review Act)

Section 77(a), (b) and (c), after ‘assessment’—
insert—

or royalty valuation decision

138   Amendment of s 78 (Declaration of recognised law and corresponding commissioner)

Section 78(1)(a)—
omit, insert—

(a)the levying or collection of—

(i)a tax, fee, duty or other impost; or

(ii)a royalty;

139   Insertion of new s 99A

After section 99—
insert—

99A   Testing of seized thing for royalty law

(1)This section applies only for the administration or enforcement of—

(a)a royalty law; or

(b)a law declared to be a recognised law under section 78(1)(a)(ii).

(2)If an investigator considers a thing seized under section 97 is a mineral or petroleum, the investigator may carry out, or arrange to have carried out, a scientific or other test on a sample of the thing.

(3)The testing may have the effect of destroying the thing.

(4)Section 99(1) does not apply in relation to a thing seized and tested under this section.

140   Amendment of s 111 (Disclosure of confidential information)

(1)Section 111(2)(d)(i), ‘taxation’—
omit, insert—

public

(2)Section 111(2)(d)(ii)—
omit, insert—

(ii)a resources law; or

(3)Section 111(2)(f)(i), ‘taxation’—
omit, insert—

public revenue

(4)Section 111(7), definition royalty law—
omit, insert—

resources law includes the Mineral and Energy Resources (Common Provisions) Act 2014.

141   Amendment of s 147 (Giving document if more than 1 taxpayer liable)

Section 147—
insert—

(5)A reference in this section to a liability to pay tax for an instrument, transaction or matter includes a reference to a liability to pay tax for a matter for a particular period.

142   Amendment of s 148 (Ways document given by commissioner)

Section 148—
insert—

(2)Without limiting subsection (1)(a), a document to be given to a person by the commissioner is properly given if it is left at, or sent to—

(a)an address notified to the commissioner by—

(i)the person; or

(ii)an agent of the person with apparent authority to notify the person’s address; or

(b)for a document to be given under a royalty law—the address for the person recorded in the register.

(3)In this section—

register means the register kept under the Mineral and Energy Resources (Common Provisions) Act 2014.

143   Insertion of new pt 11B

After part 11A—
insert—

Part 11B    Royalty operations

149J    Definitions for part

In this part—

authority holder, for a royalty operation, means a holder of any of the authorities under which the royalty operation is carried on.

royalty operation means a mining operation within the meaning given by the Mineral Resources Act 1989 for chapter 11 of that Act.

149K    References to assessment

A reference in this Act to an assessment of a taxpayer’s liability for tax includes a reference to an assessment of the liability for tax, for a royalty operation, of all the authority holders.

149L    Refunds

(1)This section applies if the authority holders for a royalty operation are entitled to a refund of an amount under section 37 in relation to the liability for tax for the royalty operation.

(2)Section 38 applies as if a reference to a tax law liability of the taxpayer were a reference to a tax law liability, for the royalty operation, of the authority holders.

(3)A reference in section 39 to a taxpayer receiving an amount from another person includes a reference to an authority holder for the royalty operation receiving an amount from a person other than another authority holder for the royalty operation.

144   Renumbering of pt 14 (Transitional provision for Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009)

Part 14—
renumber as part 13, division 3.

145   Renumbering of pt 15 (Transitional provisions for Land Tax Act 2010)

Part 15—
renumber as part 13, division 4.

146   Amendment of s 166 (Definition for pt 15)

(1)Section 166, heading, ‘pt 15’—
omit, insert—

div 4

(2)Section 166 ‘this part’—
omit, insert—

this division

147   Renumbering of pt 16 (Savings provision for repealed Tobacco Products (Licensing) Act 1988)

Part 16—
renumber as part 13, division 5.

148   Renumbering of pt 17 (Savings, transitional and related provisions for repeal of Community Ambulance Cover Act 2003)

Part 17—
renumber as part 13, division 6.

149   Amendment of s 170 (Definitions for pt 17)

(1)Section 170, heading, ‘pt 17’—
omit, insert—

div 6

(2)Section 170, ‘this part’—
omit, insert—

this division

150   Renumbering of pt 18 (Transitional provision for Revenue Amendment and Trade and Investment Queensland Act 2013)

Part 18—
renumber as part 13, division 7.

151   Renumbering of pt 19 (Transitional provision for Revenue Legislation Amendment Act 2014)

Part 19—
renumber as part 13, division 8.

152   Renumbering of pt 20 (Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015)

Part 20—
renumber as part 13, division 9.

153   Renumbering of pt 21 (Transitional provision for Revenue and Other Legislation Amendment Act 2018)

Part 21—
renumber as part 13, division 10.

154   Insertion of new pt 13, div 11

Part 13—
insert—

Division 11 Transitional provisions for Royalty Legislation Amendment Act 2020

179   Definitions for division

In this division—

former, for a provision of this Act, the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004, means the provision as in force from time to time before the commencement.

post-commencement liability means a liability for tax other than a pre-commencement liability.

pre-commencement liability means a liability for a royalty-related amount under the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004 arising before the commencement.

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).

181   Assessment for mineral royalty for financial year ending 30 June 2021

(1)Part 3 applies to an assessment of liability for royalty or a royalty-related amount under the Mineral Resources Act 1989 for the financial year ending 30 June 2021.

(2)Subsection (1) applies despite the Mineral Resources Act 1989, section 887(2)(a).

182   Application of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)

(1)A reference in section 61(1)(a) to a decision of the Supreme Court under section 70C includes a decision, made after the commencement, relating to a pre-commencement liability.

(2)A reference in section 61(1)(b) to an application by a taxpayer does not include an application relating to a pre-commencement liability.

(3)A reference in section 61(1)(c) to a decision of QCAT includes a decision, made after the commencement, relating to a pre-commencement liability.

183   Application of s 61A (Interest on particular overpayments following commissioner’s decision)

A reference in section 61A(1) to a decision of the commissioner under section 67(1) includes a decision, made after the commencement, relating to a pre-commencement liability.

184   Application of pt 6 (Objections, reviews and appeals)

(1)Part 6 applies in relation to an assessment, reassessment, royalty valuation decision or amended royalty valuation decision made on or after the commencement.

(2)For subsection (1), it does not matter whether an assessment, reassessment, royalty valuation decision or amended royalty valuation decision—

(a)relates to a pre-commencement liability or a post-commencement liability; or

(b)was made under this Act or the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004.

185   Application of pt 8 (Confidentiality and collection of information)

Part 8 applies to—

(a)confidential information acquired, before the commencement, by an official performing functions under or in relation to the administration or enforcement of a former provision of the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004; and

(b)confidential information acquired or received by another person before the commencement.

186   References to royalty valuation decision

A reference in this Act to a royalty valuation decision includes—

(a)a decision under a former provision of the Petroleum and Gas (Production and Safety) Act 2004 about 1 or more components of the wellhead value of petroleum; and

(b)a decision amending a decision mentioned in paragraph (a).

187   Transitional regulation-making power

(1)A regulation (a transitional regulation) may make provision of a saving or transitional nature about any matter—

(a)for which it is necessary to make provision to allow or facilitate the doing of anything to achieve the transition from the former provisions of this Act, the Mineral Resources Act 1989 and the Petroleum and Gas (Production and Safety) Act 2004, and regulations under those Acts, to the provisions of this Act and the regulations as in force from the commencement; and

(b)for which this Act or a regulation does not make provision or sufficient provision.

(2)A transitional regulation may have retrospective operation to a day that is not earlier than the day this section commences.

(3)A transitional regulation must declare it is a transitional regulation.

(4)This section and any transitional regulation expire 2 years after this section commences.

155   Amendment of sch 2 (Dictionary)

(1)Schedule 2, definitions original assessment, payment arrangement, primary tax and tax—
omit.

(2)Schedule 2—
insert—

amended royalty valuation decision means a royalty valuation decision as amended under the Mineral Resources Act 1989.

authority holder, for a royalty operation, for part 11B, see section 149J.

mineral see the Mineral Resources Act 1989, section 6.

original assessment—

(a)generally, means the first assessment of a taxpayer’s liability for tax for an instrument, transaction or other matter; and

(b)in relation to a taxpayer’s liability for tax for a matter in relation to a particular period, means the first assessment of the taxpayer’s liability for tax for that period.

payment arrangement see section 34(1).

petroleum see the Petroleum and Gas (Production and Safety) Act 2004, section 10.

primary tax means a tax, royalty, levy or duty imposed under a revenue law.

resources law means an Act, that includes a royalty law, to the extent the Act is not a royalty law.

royalty means—

(a)royalty under the Mineral Resources Act 1989; or

(b)petroleum royalty under the Petroleum and Gas (Production and Safety) Act 2004.

royalty civil penalty means—

(a)a civil penalty imposed by a regulation under the Mineral Resources Act 1989, section 321A; or

(b)a civil penalty imposed by a regulation under the Petroleum and Gas (Production and Safety) Act 2004, section 594.

royalty fee means a fee payable under a royalty law if a return is not lodged by the day required under the royalty law.

royalty law means—

(a)a provision of the Mineral Resources Act 1989 that is a revenue law under this Act; or

(b)a provision of the Petroleum and Gas (Production and Safety) Act 2004 that is a revenue law under this Act.

royalty operation, for part 11B, see section 149J.

royalty valuation decision—

(a)means a decision under the Mineral Resources Act 1989 about the gross value of a mineral; and

(b)includes an amended royalty valuation decision.

tax means primary tax, assessed interest, penalty tax, royalty civil penalty or royalty fee.

(3)Schedule 2, definition objection, ‘, for an assessment,’—
omit.

Part 11    Amendment of Taxation Administration Regulation 2012

156   Regulation amended

This part amends the Taxation Administration Regulation 2012.

157   Amendment of s 4 (Prescribed method of payment—Act, s 29)

(1)Section 4(1)—
insert—

(da)royalty, a royalty civil penalty and a royalty fee;

(2)Section 4(1)(e), ‘or betting tax’—
omit, insert—

, betting tax or royalty

(3)Section 4(1)(da) to (i)—
renumber as section 4(1)(e) to (j).

(4)Section 4(2), definition electronic payment method, paragraph (d), ‘subsection (1)(a), (b), (c), (d) and (e)’—
omit, insert—

subsection (1)(a) to (f)

(5)Section 4(2), definition electronic payment method, paragraph (e), ‘subsection (1)(f), (g), (h) or (i)’—
omit, insert—

subsection (1)(g) to (j)

158   Insertion of new ss 12A and 12B

After section 12—
insert—

12A   Ways of giving royalty document to commissioner—Act, s 143

(1)For section 143(1)(d) of the Act, this section prescribes a way of giving a document under a royalty law to the commissioner.

(2)The document may be given to the commissioner by leaving it at an office of the resources department with the chief executive, or a public service employee, of the resources department.

(3)In this section—

resources department means the department in which a resources law is administered.

12B   When royalty document is given to commissioner—Act, s 144

(1)This section applies in relation to a document under a royalty law given to the commissioner under section 12A.

(2)For section 144(1)(d) of the Act, the document is taken to be given to the commissioner when it is actually received by the chief executive or public service employee mentioned in section 12A(2).

159   Amendment of s 13 (Non-application of s 147 of Act)

Section 13(2), after ‘payroll tax’—
insert—

or royalty

Part 12    Legislation amended

160   Legislation amended

Schedule 1 amends the legislation it mentions.

Schedule 1 Legislation amended

section 160

Building Boost Grant Act 2011

1   Schedule, definition First Home Owner Grant Act, ‘First Home Owner Grant Act 2000’—

omit, insert—

First Home Owner Grant and Other Home Owner Grants Act 2000

First Home Owner Grant Regulation 2010

1   Section 1, ‘First Home Owner Grant Regulation 2010’—

omit, insert—

First Home Owner Grant and Other Home Owner Grants Regulation 2010

© State of Queensland 2020