Queensland Consolidated Acts

MINERAL RESOURCES ACT 1989 - SECT 321A

321A Regulation may impose civil penalties

(1) This section applies if a regulation provides for a person to make an election about the time and manner, or amount, of payment of royalty to the State.

(2) To deter exploitation of the provision, the regulation may impose a civil penalty—

(a) for contravention of a prescribed requirement; or

(b) in other prescribed circumstances.

(3) The amount of the civil penalty must be a prescribed amount or a prescribed percentage of royalty payable.

(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.