New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 5B

5B Application of Act to royalties

(1) For the purpose of the administration and enforcement of legislative schemes for the payment of royalties to the Crown, the following provisions are taken to be taxation laws--

(a) Part 14 of the Mining Act 1992 ,

(b) Divisions 2 and 3 of Part 4.4 of the Offshore Minerals Act 1999 ,

(c) the provisions of Division 7 of Part 4 of the Petroleum (Offshore) Act 1982 to the extent that those provisions relate to royalties under that Act,

(d) Part 7 of the Petroleum (Onshore) Act 1991 ,

(e) any other provisions of the Acts referred to in paragraphs (a)-(d), or of the regulations under those Acts, to the extent that they relate to royalties.

(2) Royalty is taken to be a tax for the purposes of this Act.

(3) In this section--

"royalty" means royalty payable under--

(a) the Mining Act 1992 , or

(b) the Offshore Minerals Act 1999 , or

(c) the Petroleum (Offshore) Act 1982 , or

(d) the Petroleum (Onshore) Act 1991 .