Queensland Consolidated Acts

MINERAL RESOURCES ACT 1989 - SECT 319

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.