(1) Sections 865 and 866 apply for all purposes, including for the purpose of any of the following that has been done, or is done, under this Act—(a) making an assessment;(b) lodging a royalty return;(c) paying a royalty-related amount;(d) making a requirement to make a payment, keep a record, give a royalty estimate or do anything else relating to a royalty.
(2) A person’s liability to pay a royalty-related amount and all other rights and liabilities are declared to be, and to have been since the commencement of the Mines and Energy Legislation Amendment Regulation (No. 2) 2008 , for all purposes the same as if the regulations mentioned in sections 865 and 866 had been amended as provided in those sections.