Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 179

Definitions for division

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.



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