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This is a Bill, not an Act. For current law, see the Acts databases.
South Australia
Mining (Royalties) Amendment
Bill 2013
A BILL FOR
An Act to amend the Mining
Act 1971.
Contents
Part 1—Preliminary
1Short
title
2Commencement
3Amendment
provisions
Part 2—Amendment of Mining
Act 1971
4Amendment of section 17D—When royalty
falls due (general principles)
5Insertion of
section 17DA
17DASpecial
principles relating to designated mining operators
Schedule 1—Transitional
provision
1Transitional provision
The Parliament of South Australia enacts as
follows:
This Act may be cited as the Mining (Royalties) Amendment
Act 2013.
This Act will be taken to have come into operation on
1 July 2013.
In this Act, a provision under a heading referring to the amendment of a
specified Act amends the Act so specified.
Part 2—Amendment
of Mining Act 1971
4—Amendment
of section 17D—When royalty falls due (general
principles)
Section 17D—after subsection (1) insert:
(1a) Subsection (1) does not apply to the extent that a designated
mining operator under section 17DA must pay royalty on a monthly
basis.
After section 17D insert:
17DA—Special principles relating to designated
mining operators
(1) In this section—
designated mining operator—see
subsection (2);
half-year period means—
(a) 1 July to 31 December in a financial year; and
(b) 1 January to 30 June in a financial year.
(2) A designated mining
operator is a mining operator who, in relation to a particular financial year
(the relevant financial year), is designated by the Minister, by
notice served on the mining operator, as being a mining operator to whom this
section applies.
(3) The Minister may
only make a designation under
subsection (2) in
relation to a mining operator if—
(a) the royalty paid by the mining operator in relation to the financial
year immediately preceding the relevant financial year exceeds $100 000, or
is expected by the Minister to exceed $100 000; or
(b) taking into account the amount of royalty paid by the mining operator,
or expected by the Minister to be paid by the mining operator, in relation to
the financial year immediately preceding the relevant financial year, the
Minister expects that the royalty to be paid by the mining operator in relation
to the relevant financial year will exceed $100 000; or
(c) a mine in relation to which royalty payments are to be made was not in
production during the financial year immediately preceding the relevant
financial year, or is expected by the Minister to be subject to increased
production in the relevant financial year, and the Minister expects that the
royalty to be paid by the mining operator in relation to the relevant financial
year will exceed $100 000; or
(d) the Minister expects that the amount of royalty to be paid by the
mining operator in relation to the relevant financial year will be within 5% of
the $100 000 threshold established by this section and accordingly
determines to designate the mining operator as being a mining operator to whom
this section applies.
(4) For the purposes of
subsection (3), the
Minister may make or apply any estimate in order to determine whether or not it
is expected that the royalty to be paid by a mining operator in relation to a
particular financial year will (or will not) reach or exceed a particular
amount.
(5) A designated mining
operator will, in relation to a relevant financial year, pay royalty on a
monthly basis (rather than in accordance with section 17D(1)).
(6) For the purposes of
subsection (5)—
(a) the Minister must, by 31 March immediately preceding the relevant
financial year, serve a notice (a notice of assessment) on each
designated mining operator setting out the monthly payments of royalty that the
mining operator must make for the relevant financial year (subject to the
operation of the succeeding subsections); and
(b) the designated mining operator must then pay royalty on or before the
last day of the month that immediately follows each month in the relevant
financial year.
(7) A monthly payment set out in a notice of assessment will be an amount
which the Minister determines to be a reasonable amount taking into account an
estimate made by the Minister of the amount of royalty that may be payable on
account of the operation of sections 17 and 17A (as the case may
require) in relation to the relevant financial year.
(8) Subject to
subsection (9), a
monthly payment in relation to the last month of both half-year periods in a
relevant financial year will be the amount set out in the notice of assessment
for that month adjusted to take into account any overpayment, or under payment,
of royalty that would otherwise occur over the half-year period after the
applying the provisions of sections 17 and 17A (as the case may
require) so as to ensure that the correct amount of royalty is paid in relation
to the half-year period by the end of the month that immediately follows the end
of that period.
(9) If an adjustment
under
subsection (8) will
otherwise result in an entitlement to a refund of an amount to be paid as
royalty in relation to the relevant half-year period, the Minister may, at the
Minister's discretion—
(a) refund the amount of the excess to the mining operator who has been
paying the monthly amounts; or
(b) set off the amount against a future liability to make payments of
royalty under this Act.
(10) The Minister may,
on application by a person liable to pay royalty under this section or of his or
her own motion—
(a) by notice served on the mining operator, vary a notice of assessment
that has been issued to a designated mining operator under this section, with
the variation to have effect from a month in the relevant financial year
specified by the Minister;
(b) extend the date on which royalty will fall due under this
section.
Schedule 1—Transitional
provision
(1) The Minister may,
in relation to the 2013/2014 financial year—
(a) make any
determination or estimate required for the purposes of section 17DA, as
inserted into the Mining
Act 1971 by this Act, and serve any notice for the purposes of that
section, at any time during the 2013/2014 financial year; and
(b) if a notice referred to in
paragraph (a) is
served on a mining operator, require the mining operator to make a payment of
royalty under the scheme established by section 17DA, as inserted into the
Mining
Act 1971 by this Act, with respect to a period specified by the
Minister, according to an estimate made by the Minister, with the payment to be
made by a date specified by the Minister (and thereafter monthly payments will
apply); and
(c) by notice served on a mining operator, make any other provision of a
transitional nature so that section 17DA of the Mining
Act 1971, as inserted into that Act by this Act, may operate
effectively (including so as to modify the operation of that section in relation
to the 2013/2014 financial year).
(2) Any determination, estimate or notice made or served by the Minister
under
subclause (1) will
have effect according to its terms and despite the provisions of the Mining
Act 1971.