Petroleum and Gas (Production and Safety) Act 2004Petroleum and Gas (Royalty) Regulation 2004Chapter 1Preliminarych 1 pt 2 hdg om 2018 SL No. 135 s 189Part 1Introduction1Short titleThis regulation may be cited as the Petroleum and Gas (Royalty) Regulation 2004.s 1 amd 2018 SL No. 135 s 1872s 2 om 2018 SL No. 135 s 1883DictionaryThe dictionary in schedule 1 defines particular words used in this regulation.s 3 amd 2020 Act No. 30 s 893As 3A ins 2017 SL No. 163 s 4om 2018 SL No. 135 s 1904s 4 amd 2009 SL No. 186 s 8; 2016 SL No. 169 s 102om 2018 SL No. 135 s 190Part 2Ach 1 pt 2A hdg ins 2010 SL No. 297 s 4om 2016 SL No. 169 s 1034As 4A orig s 4A ins 2005 SL No. 300 s 7om 2007 SL No. 312 s 4prev s 4A ins 2010 SL No. 297 s 4om 2016 SL No. 169 s 103Part 3ch 1 pt 3 hdg om 2018 SL No. 135 s 1915s 5 amd 2005 SL No. 300 s 8; 2008 SL No. 401 s 3om 2017 SL No. 163 s 56s 6 amd 2005 SL No. 300 s 9om 2017 SL No. 163 s 56AAs 6AA ins 2014 SL No. 332 s 4om 2017 SL No. 163 s 56As 6A ins 2011 SL No. 44 s 4om 2018 SL No. 135 s 1917s 7 amd 2007 SL No. 312 s 5om 2018 SL No. 135 s 1917AAs 7AA ins 2011 SL No. 243 s 4om 2018 SL No. 135 s 1917As 7A ins 2007 SL No. 312 s 6om 2018 SL No. 135 s 1918s 8 amd 2005 SL No. 300 s 10; 2016 SL No. 196 s 3om 2018 SL No. 135 s 1919s 9 om 2018 SL No. 135 s 19110s 10 sub 2005 SL No. 300 s 11; 2007 SL No. 312 s 7amd 2011 SL No. 44 s 5; 2015 SL No. 23 s 4; 2017 SL No. 163 s 6om 2018 SL No. 135 s 19111s 11 amd 2007 SL No. 312 s 8om 2018 SL No. 135 s 191Chapter 2ch 2 hdg om 2018 SL No. 135 s 192Part 1ch 2 pt 1 hdg om 2017 SL No. 163 s 7Division 1ch 2 pt 1 div 1 hdg om 2017 SL No. 163 s 7Subdivision 1ch 2 pt 1 div 1 hdg om 2017 SL No. 163 s 712s 12 amd 2011 SL No. 243 s 5; 2013 SL No. 37 s 50; 2016 SL No. 169 s 109 sch 4om 2017 SL No. 163 s 7Subdivision 2ch 2 pt 1 div 1 hdg om 2017 SL No. 163 s 713s 13 om 2017 SL No. 163 s 714s 14 om 2017 SL No. 163 s 7Subdivision 2Ach 2 pt 1 div 1 hdg ins 2016 SL No. 169 s 104om 2017 SL No. 163 s 714As 14A ins 2016 SL No. 169 s 104om 2017 SL No. 163 s 714Bs 14B ins 2016 SL No. 169 s 104om 2017 SL No. 163 s 714Cs 14C ins 2016 SL No. 169 s 104om 2017 SL No. 163 s 714Ds 14D ins 2016 SL No. 169 s 104om 2017 SL No. 163 s 714Es 14E ins 2016 SL No. 169 s 104om 2017 SL No. 163 s 714Fs 14F ins 2016 SL No. 169 s 104om 2017 SL No. 163 s 7Subdivision 3ch 2 pt 1 div 1 hdg prev sdiv 3 hdg om 2011 SL No. 243 s 6pres sdiv 3 hdg ins 2014 SL No. 117 s 32om 2017 SL No. 163 s 715s 15 prev s 15 om 2011 SL No. 243 s 6pres s 15 ins 2014 SL No. 117 s 32amd 2016 SL No. 169 s 109 sch 4om 2017 SL No. 163 s 716s 16 om 2011 SL No. 243 s 617s 17 om 2011 SL No. 243 s 618s 18 om 2011 SL No. 243 s 6Subdivision 4ch 2 pt 1 div 1 hdg sub 2013 SL No. 235 s 15om 2017 SL No. 163 s 719s 19 amd 2013 SL No. 235 s 16om 2017 SL No. 163 s 719As 19A ins 2013 SL No. 235 s 17om 2017 SL No. 163 s 7Subdivision 5ch 2 pt 1 div 1 hdg om 2017 SL No. 163 s 720s 20 amd 2012 SL No. 226 s 22om 2017 SL No. 163 s 721s 21 amd 2012 SL No. 226 s 23om 2017 SL No. 163 s 7Subdivision 6ch 2 pt 1 div 1 hdg om 2017 SL No. 163 s 722s 22 amd 2012 SL No. 226 s 24om 2017 SL No. 163 s 723s 23 om 2008 SL No. 59 s 1424s 24 om 2008 SL No. 59 s 1425s 25 om 2008 SL No. 59 s 1426s 26 om 2009 SL No. 186 s 9Subdivision 6Ach 2 pt 1 div 1 hdg ins 2008 SL No. 59 s 13om 2017 SL No. 163 s 722As 22A ins 2008 SL No. 59 s 13om 2017 SL No. 163 s 7Subdivision 7ch 2 pt 1 div 1 hdg om 2017 SL No. 163 s 727s 27 amd 2009 SL No. 186 s 10om 2017 SL No. 163 s 7Subdivision 8ch 2 pt 1 div 1 hdg om 2017 SL No. 163 s 728s 28 om 2017 SL No. 163 s 729s 29 om 2017 SL No. 163 s 7Division 2ch 2 pt 1 div 2 hdg om 2017 SL No. 163 s 7Subdivision 1ch 2 pt 1 div 2 hdg om 2017 SL No. 163 s 730s 30 amd 2015 SL No. 51 s 17om 2017 SL No. 163 s 7Subdivision 2ch 2 pt 1 div 2 hdg om 2017 SL No. 163 s 730As 30A ins 2011 SL No. 35 s 11om 2017 SL No. 163 s 731s 31 amd 2010 SL No. 142 s 3; 2011 SL No. 35 s 12; 2016 SL No. 169 s 109 sch 4om 2017 SL No. 163 s 732s 32 amd 2010 SL No. 142 s 4om 2017 SL No. 163 s 733s 33 amd 2016 SL No. 169 s 109 sch 4om 2017 SL No. 163 s 734s 34 om 2017 SL No. 163 s 735s 35 prev s 35 om 2010 SL No. 142 s 5pres s 35 ins 2011 SL No. 35 s 13om 2017 SL No. 163 s 735As 35A ins 2011 SL No. 35 s 13amd 2015 SL No. 23 s 5om 2017 SL No. 163 s 7Subdivision 3ch 2 pt 1 div 2 hdg sub 2013 SL No. 235 s 18om 2017 SL No. 163 s 736s 36 amd 2015 SL No. 51 s 18om 2017 SL No. 163 s 737s 37 amd 2010 SL No. 142 s 6; 2013 SL No. 235 s 19; 2015 SL No. 51 s 19om 2017 SL No. 163 s 738s 38 amd 2013 SL No. 235 s 20; 2015 SL No. 51 s 20; 2016 SL No. 169 s 109 sch 4om 2017 SL No. 163 s 7Subdivision 4ch 2 pt 1 div 2 hdg om 2017 SL No. 163 s 739s 39 om 2017 SL No. 163 s 740s 40 om 2017 SL No. 163 s 7Subdivision 5ch 2 pt 1 div 2 hdg om 2017 SL No. 163 s 741s 41 om 2017 SL No. 163 s 742s 42 om 2017 SL No. 163 s 743s 43 om 2017 SL No. 163 s 744s 44 om 2017 SL No. 163 s 745s 45 amd 2016 SL No. 169 s 105om 2017 SL No. 163 s 746s 46 om 2015 SL No. 51 s 21Subdivision 6ch 2 pt 1 div 2 hdg ins 2011 SL No. 35 s 14om 2017 SL No. 163 s 746As 46A ins 2011 SL No. 35 s 14amd 2015 SL No. 23 s 6; 2016 SL No. 169 s 109 sch 4om 2017 SL No. 163 s 7Division 3ch 2 pt 1 div 3 hdg om 2017 SL No. 163 s 747s 47 amd 2008 SL No. 59 s 15; 2015 SL No. 51 s 22om 2017 SL No. 163 s 748s 48 amd 2015 SL No. 51 s 23om 2017 SL No. 163 s 749s 49 amd 2015 SL No. 51 s 24om 2017 SL No. 163 s 750s 50 amd 2015 SL No. 51 s 25om 2017 SL No. 163 s 751s 51 amd 2010 SL No. 142 s 7; 2011 SL No. 35 s 15; 2012 SL No. 226 s 25; 2013 SL No. 235 s 21om 2017 SL No. 163 s 752s 52 om 2017 SL No. 163 s 752As 52A ins 2011 SL No. 113 s 4om 2017 SL No. 163 s 7Part 2ch 2 pt 2 hdg om 2018 SL No. 135 s 19253s 53 om 2018 SL No. 135 s 19254s 54 om 2018 SL No. 135 s 19254AAA s 54AAA ins 2011 SL No. 243 s 7sub 2013 SL No. 235 s 22om 2018 SL No. 135 s 19254AAs 54AA ins 2007 SL No. 312 s 9amd 2011 SL No. 243 s 8; 2013 SL No. 235 s 23sub 2014 SL No. 332 s 5om 2018 SL No. 135 s 19254As 54A ins 2005 SL No. 300 s 12om 2018 SL No. 135 s 19254Bs 54B ins 2005 SL No. 300 s 12om 2018 SL No. 135 s 19254Cs 54C ins 2005 SL No. 300 s 12om 2018 SL No. 135 s 19254Ds 54D ins 2005 SL No. 300 s 12amd 2009 SL No. 186 s 11; 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19254Es 54E ins 2005 SL No. 300 s 12om 2018 SL No. 135 s 19255s 55 amd 2008 SL No. 59 s 16; 2009 SL No. 186 s 12; 2010 SL No. 116 s 38om 2018 SL No. 135 s 19256s 56 om 2018 SL No. 135 s 19257s 57 amd 2013 SL No. 235 s 24; 2016 SL No. 196 s 4om 2018 SL No. 135 s 19258s 58 om 2018 SL No. 135 s 19258As 58A ins 2013 SL No. 37 s 49amd 2014 SL No. 136 s 4om 2018 SL No. 135 s 192Part 3ch 2 pt 3 hdg om 2018 SL No. 135 s 192Division 1ch 2 pt 3 div 1 hdg ins 2005 SL No. 300 s 13amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Subdivision 1ch 2 pt 3 div 1 hdg ins 2011 SL No. 44 s 6om 2018 SL No. 135 s 19259s 59 sub 2005 SL No. 300 s 13amd 2011 SL No. 44 s 7; 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19259As 59A ins 2005 SL No. 300 s 13amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19259Bs 59B ins 2005 SL No. 300 s 13amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19259Cs 59C ins 2005 SL No. 300 s 13amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Subdivision 2ch 2 pt 3 div 1 hdg ins 2011 SL No. 44 s 8om 2018 SL No. 135 s 19259Ds 59D ins 2011 SL No. 44 s 8amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Division 2ch 2 pt 3 div 2 hdg ins 2005 SL No. 300 s 13om 2018 SL No. 135 s 19259Es 59E ins 2013 SL No. 235 s 25amd 2017 SL No. 163 s 8om 2018 SL No. 135 s 19260s 60 amd 2009 SL No. 186 s 13; 2017 SL No. 163 s 9om 2018 SL No. 135 s 19261s 61 amd 2017 SL No. 163 s 10om 2018 SL No. 135 s 19261As 61A ins 2005 SL No. 300 s 14om 2018 SL No. 135 s 192Division 3ch 2 pt 3 div 3 hdg ins 2017 SL No. 5 s 6om 2017 SL No. 163 s 1161Bs 61B ins 2017 SL No. 5 s 6om 2017 SL No. 163 s 1161Cs 61C ins 2017 SL No. 5 s 6om 2017 SL No. 163 s 1161Ds 61D ins 2017 SL No. 5 s 6om 2017 SL No. 163 s 11Chapter 3ch 3 hdg om 2018 SL No. 135 s 192Part 1ch 3 pt 1 hdg om 2018 SL No. 135 s 19262s 62 amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19263s 63 om 2018 SL No. 135 s 19264s 64 def acceptable level om 2018 SL No. 135 s 192s 64 def relevant coal mining area om 2018 SL No. 135 s 192s 64 om 2018 SL No. 135 s 19265s 65 amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19266s 66 amd 2009 SL No. 186 s 14om 2018 SL No. 135 s 19267s 67 amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Part 2ch 3 pt 2 hdg om 2018 SL No. 135 s 192Division 1ch 3 pt 2 div 1 hdg om 2018 SL No. 135 s 19268s 68 om 2018 SL No. 135 s 19269s 69 amd 2005 SL No. 300 s 15amd 2017 SL No. 163 s 12om 2018 SL No. 135 s 19270s 70 amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Division 2ch 3 pt 2 div 2 hdg om 2018 SL No. 135 s 19271s 71 om 2018 SL No. 135 s 19272s 72 om 2018 SL No. 135 s 192Division 2Ach 3 pt 2 div 2A hdg ins 2016 SL No. 169 s 74om 2018 SL No. 135 s 19272As 72A ins 2016 SL No. 169 s 74s 72A def overlapping area om 2018 SL No. 135 s 192s 72A om 2018 SL No. 135 s 19272B s 72B ins 2016 SL No. 169 s 74om 2018 SL No. 135 s 19272Cs 72C ins 2016 SL No. 169 s 74amd 2017 SL No. 163 s 13om 2018 SL No. 135 s 19272Ds 72D ins 2016 SL No. 169 s 74om 2018 SL No. 135 s 19272Es 72E ins 2016 SL No. 169 s 74om 2018 SL No. 135 s 19272Fs 72F ins 2016 SL No. 169 s 74om 2018 SL No. 135 s 19272Gs 72G ins 2016 SL No. 169 s 74om 2018 SL No. 135 s 19272Hs 72H ins 2016 SL No. 169 s 74om 2018 SL No. 135 s 192Part 3ch 3 pt 3 hdg om 2018 SL No. 135 s 19273s 73 amd 2010 SL No. 143 s 4om 2018 SL No. 135 s 192Part 4ch 3 pt 4 hdg om 2018 SL No. 135 s 19274s 74 def alternative safety measures om 2018 SL No. 135 s 192s 74 def applicant om 2018 SL No. 135 s 192s 74 def chief inspector of coal mines om 2018 SL No. 135 s 192s 74 def relevant coal or oil shale mining tenement holder om 2018 SL No. 135 s 192s 74 def relevant requirement amd 2016 SL No. 169 s 75om 2018 SL No. 135 s 192s 74 om 2018 SL No. 135 s 19275s 75 om 2018 SL No. 135 s 19276s 76 amd 2005 SL No. 300 s 16; 2012 SL No. 226 s 26om 2018 SL No. 135 s 19277s 77 amd 2005 SL No. 300 s 17; 2012 SL No. 226 s 27om 2018 SL No. 135 s 19278s 78 amd 2005 SL No. 300 s 18om 2018 SL No. 135 s 19279s 79 amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Chapter 4ch 4 hdg om 2018 SL No. 135 s 19280s 80 om 2018 SL No. 135 s 19281s 81 amd 2014 SL No. 136 s 5om 2018 SL No. 135 s 192Chapter 5ch 5 hdg om 2018 SL No. 135 s 192Part 1ch 5 pt 1 hdg om 2018 SL No. 135 s 192Division 1ch 5 pt 1 div 1 hdg om 2018 SL No. 135 s 19282s 82 om 2018 SL No. 135 s 19283s 83 om 2018 SL No. 135 s 19284s 84 amd 2007 SL No. 312 s 10om 2018 SL No. 135 s 19284As 84A ins 2011 SL No. 44 s 9om 2018 SL No. 135 s 19285s 85 amd 2005 SL No. 300 s 19; 2007 SL No. 312 s 11om 2018 SL No. 135 s 19286s 86 amd 2007 SL No. 312 s 12; 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Division 2ch 5 pt 1 div 2 hdg om 2018 SL No. 135 s 19287s 87 amd 2007 SL No. 312 s 13om 2018 SL No. 135 s 19288s 88 amd 2005 SL No. 300 s 20; 2007 SL No. 312 s 14; 2009 SL No. 296 s 3; 2016 SL No. 196 s 5om 2018 SL No. 135 s 19288As 88A ins 2007 SL No. 312 s 15om 2018 SL No. 135 s 192Division 3ch 5 pt 1 div 3 hdg ins 2007 SL No. 312 s 15om 2018 SL No. 135 s 19288Bs 88B ins 2007 SL No. 312 s 15om 2018 SL No. 135 s 19288Cs 88C ins 2007 SL No. 312 s 15s 88C def LPGA automotive code of practice amd 2011 SL No. 243 s 9om 2018 SL No. 135 s 192s 88C def site occupier om 2018 SL No. 135 s 192s 88C om 2018 SL No. 135 s 19288Ds 88D ins 2007 SL No. 312 s 15amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19288Es 88E ins 2007 SL No. 312 s 15amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19288Fs 88F ins 2007 SL No. 312 s 15om 2018 SL No. 135 s 192Division 4ch 5 pt 1 div 4 hdg ins 2007 SL No. 312 s 15amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19288Gs 88G ins 2007 SL No. 312 s 15amd 2011 SL No. 44 s 10sub 2013 SL No. 195 s 3; 2015 SL No. 23 s 7amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Part 2ch 5 pt 2 hdg om 2018 SL No. 135 s 19289s 89 om 2018 SL No. 135 s 19290s 90 om 2018 SL No. 135 s 19291s 91 amd 2007 SL No. 312 s 16sub 2009 SL No. 296 s 4amd 2011 SL No. 44 s 11; 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 19291As 91A ins 2009 SL No. 296 s 4amd 2011 SL No. 44 s 12om 2018 SL No. 135 s 19291Bs 91B ins 2011 SL No. 44 s 13amd 2011 SL No. 112 s 4om 2018 SL No. 135 s 19292s 92 amd 2005 SL No. 300 s 21; 2007 SL No. 312 s 17; 2009 SL No. 186 s 15; 2011 SL No. 44 s 14; 2013 SL No. 235 s 26; 2016 SL No. 196 s 6om 2018 SL No. 135 s 19293s 93 amd 2007 SL No. 312 s 18om 2018 SL No. 135 s 19294s 94 amd 2007 SL No. 312 s 19om 2018 SL No. 135 s 19295s 95 amd 2007 SL No. 312 s 20om 2018 SL No. 135 s 19296s 96 om 2005 SL No. 300 s 24Part 3ch 5 pt 3 hdg amd 2005 SL No. 300 s 22om 2018 SL No. 135 s 192Division 1ch 5 pt 3 div 1 hdg ins 2005 SL No. 300 s 23om 2018 SL No. 135 s 19297s 97 def alter ins 2005 SL No. 300 s 25 (2)om 2018 SL No. 135 s 192s 97 def authorised certifier sub 2005 SL No. 300 s 25 (1)–(2)om 2018 SL No. 135 s 192s 97 def authorised installer ins 2005 SL No. 300 s 25 (2)om 2018 SL No. 135 s 192s 97 def commercial vehicle or vessel sub 2005 SL No. 300 s 25 (1)–(2)om 2018 SL No. 135 s 192s 97 def corresponding law ins 2005 SL No. 300 s 25 (2)om 2018 SL No. 135 s 192s 97 def dealer om 2018 SL No. 135 s 192s 97 def domestic commercial vessel national law ins 2016 SL No. 154 s 253 sch 10om 2018 SL No. 135 s 192s 97 def gas inspection certificate ins 2007 SL No. 312 s 21 (2)om 2018 SL No. 135 s 192s 97 def inspection certificate sub 2005 SL No. 300 s 25 (1)–(2)om 2007 SL No. 312 s 21 (1)s 97 def interstate gas compliance certificate ins 2005 SL No. 300 s 25 (2)amd 2007 SL No. 312 s 21 (3)om 2018 SL No. 135 s 192s 97 def interstate gas inspection certificate ins 2005 SL No. 300 s 25 (2)amd 2007 SL No. 312 s 21 (4)om 2018 SL No. 135 s 192s 97 def owner sub 2007 SL No. 312 s 21 (1)–(2)amd 2016 SL No. 154 s 253 sch 10om 2018 SL No. 135 s 192s 97 def used vehicle or vessel sub 2005 SL No. 300 s 25 (1)–(2)om 2018 SL No. 135 s 192s 97 om 2018 SL No. 135 s 192Division 2ch 5 pt 3 div 2 hdg ins 2005 SL No. 300 s 26om 2018 SL No. 135 s 19297As 97A ins 2005 SL No. 300 s 26om 2018 SL No. 135 s 19298s 98 sub 2005 SL No. 300 s 27amd 2007 SL No. 312 s 22om 2018 SL No. 135 s 19299s 99 sub 2005 SL No. 300 s 27amd 2007 SL No. 312 s 23; 2011 SL No. 44 s 15om 2018 SL No. 135 s 192100s 100 amd 2005 SL No. 300 s 28; 2007 SL No. 312 s 24om 2018 SL No. 135 s 192100As 100A ins 2009 SL No. 296 s 5amd 2011 SL No. 44 s 16; 2013 SL No. 37 s 51om 2018 SL No. 135 s 192101s 101 sub 2005 SL No. 300 s 29; 2007 SL No. 312 s 25amd 2011 SL No. 44 s 17om 2018 SL No. 135 s 192102s 102 sub 2005 SL No. 300 s 29amd 2007 SL No. 312 s 26; 2010 SL No. 248 s 3om 2018 SL No. 135 s 192103s 103 amd 2005 SL No. 300 s 30; 2009 SL No. 186 s 16; 2014 SL No. 136 s 6om 2018 SL No. 135 s 192104s 104 amd 2005 SL No. 300 s 31om 2018 SL No. 135 s 192105s 105 sub 2005 SL No. 300 s 32amd 2007 SL No. 312 s 27om 2018 SL No. 135 s 192105As 105A ins 2005 SL No. 300 s 33amd 2007 SL No. 312 s 28; 2010 SL No. 192 s 51om 2018 SL No. 135 s 192105AB s 105AB ins 2007 SL No. 312 s 29om 2018 SL No. 135 s 192Division 3ch 5 pt 3 div 3 hdg ins 2005 SL No. 300 s 34om 2018 SL No. 135 s 192105Bs 105B ins 2005 SL No. 300 s 34om 2018 SL No. 135 s 192105Cs 105C ins 2005 SL No. 300 s 34amd 2007 SL No. 312 s 30om 2018 SL No. 135 s 192105Ds 105D ins 2005 SL No. 300 s 34amd 2007 SL No. 312 s 31om 2018 SL No. 135 s 192105Es 105E ins 2005 SL No. 300 s 34amd 2007 SL No. 312 s 32om 2018 SL No. 135 s 192105EAs 105EA ins 2009 SL No. 296 s 6amd 2011 SL No. 44 s 18om 2018 SL No. 135 s 192105Fs 105F ins 2005 SL No. 300 s 34sub 2007 SL No. 312 s 33amd 2011 SL No. 44 s 19om 2018 SL No. 135 s 192105Gs 105G ins 2005 SL No. 300 s 34amd 2007 SL No. 312 s 34; 2010 SL No. 248 s 4om 2018 SL No. 135 s 192Part 3Ach 5 pt 3A hdg ins 2009 SL No. 296 s 7om 2018 SL No. 135 s 192105Hs 105H ins 2009 SL No. 296 s 7om 2018 SL No. 135 s 192105Is 105I ins 2009 SL No. 296 s 7amd 2011 SL No. 44 s 20; 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192105Js 105J ins 2009 SL No. 296 s 7amd 2011 SL No. 44 s 21om 2018 SL No. 135 s 192Part 4ch 5 pt 4 hdg om 2018 SL No. 135 s 192Division 1ch 5 pt 4 div 1 hdg om 2018 SL No. 135 s 192106s 106 om 2018 SL No. 135 s 192107s 107 amd 2007 SL No. 312 s 35om 2018 SL No. 135 s 192108s 108 om 2011 SL No. 44 s 22Division 2ch 5 pt 4 div 2 hdg om 2018 SL No. 135 s 192109s 109 om 2018 SL No. 135 s 192110s 110 om 2018 SL No. 135 s 192111s 111 om 2018 SL No. 135 s 192112s 112 om 2018 SL No. 135 s 192Division 3ch 5 pt 4 div 3 hdg om 2018 SL No. 135 s 192113s 113 om 2018 SL No. 135 s 192113As 113A ins 2011 SL No. 44 s 23amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 192Division 4ch 5 pt 4 div 4 hdg om 2018 SL No. 135 s 192114s 114 amd 2005 SL No. 300 s 35om 2018 SL No. 135 s 192115s 115 om 2018 SL No. 135 s 192115As 115A ins 2007 SL No. 312 s 36amd 2010 SL No. 143 s 5; 2011 SL No. 243 s 10; 2014 SL No. 136 s 7om 2018 SL No. 135 s 192115Bs 115B ins 2011 SL No. 242 s 3om 2018 SL No. 135 s 192Part 5ch 5 pt 5 hdg om 2018 SL No. 135 s 192ch 5 pt 5 div 1 hdg om 2014 SL No. 253 s 3115Cs 115C ins 2014 SL No. 253 s 4s 115C def gas work requirements om 2018 SL No. 135 s 192s 115C def industrial appliance om 2018 SL No. 135 s 192s 115C om 2018 SL No. 135 s 192116s 116 amd 2007 SL No. 312 s 37; 2010 SL No. 116 s 39; 2011 SL No. 44 s 24sub 2014 SL No. 253 s 4om 2018 SL No. 135 s 192117s 117 amd 2007 SL No. 312 s 38; 2014 SL No. 103 s 18; 2014 SL No. 253 s 5om 2018 SL No. 135 s 192118s 118 sub 2014 SL No. 253 s 6om 2018 SL No. 135 s 192119s 119 om 2014 SL No. 253 s 8120s 120 amd 2005 SL No. 300 s 36; 2011 SL No. 44 s 25om 2018 SL No. 135 s 192121s 121 amd 2005 SL No. 300 s 37om 2011 SL No. 44 s 26122s 122 amd 2007 SL No. 312 s 39; 2014 SL No. 136 s 8om 2018 SL No. 135 s 192123s 123 amd 2005 SL No. 300 s 38; 2007 SL No. 312 s 40om 2018 SL No. 135 s 192124s 124 sub 2005 SL No. 300 s 39amd 2007 SL No. 312 s 41om 2018 SL No. 135 s 192125s 125 amd 2005 SL No. 300 s 40; 2011 SL No. 44 s 27om 2018 SL No. 135 s 192125As 125A ins 2005 SL No. 300 s 41om 2014 SL No. 253 s 9126s 126 om 2014 SL No. 253 s 9126As 126A ins 2005 SL No. 300 s 42om 2018 SL No. 135 s 192126Bs 126B ins 2005 SL No. 300 s 42om 2018 SL No. 135 s 192126Cs 126C ins 2005 SL No. 300 s 42om 2018 SL No. 135 s 192Chapter 6Petroleum royaltych 6 hdg amd 2018 SL No. 135 s 193sub 2020 Act No. 30 s 90Part 1Preliminarych 6 pt 1 hdg prev ch 6 pt 1 hdg om 2017 SL No. 163 s 14pres ch 6 pt 1 hdg ins 2020 Act No. 30 s 97Division 1Purposech 6 pt 1 div 1 hdg ins 2020 Act No. 30 s 97127s 127 om 2017 SL No. 163 s 14128s 128 om 2017 SL No. 163 s 14129s 129 om 2017 SL No. 163 s 14130s 130 om 2017 SL No. 163 s 14131s 131 om 2017 SL No. 163 s 14132s 132 om 2017 SL No. 163 s 14133 Purpose of chapterThis chapter prescribes—

(a)for section 590(2)(a) of the Act, the time on or before which petroleum royalty must be paid; and

(b)for section 590(2)(b) of the Act, the way in which petroleum royalty is calculated; and

(c)for section 590(2)(c) of the Act, the rate at which petroleum royalty is payable.

s 133 prev s 133 amd 2006 SL No. 293 s 8sub 2018 SL No. 135 s 196amd 2019 SL No. 112 s 18; 2020 SL No. 116 s 10om 2020 Act No. 30 s 91pres s 33 ins 2020 Act No. 30 s 97Division 2 Interpretationch 6 pt 1 div 2 hdg ins 2020 Act No. 30 s 97134Definitions for chapter(1)In this chapter—average hedge settlement rate, for a royalty return period, means the average, worked out for the royalty return period, of the hedge settlement rates for each day in the royalty return period.domestic gas see section 135.gas means petroleum in a gaseous state at standard temperature and pressure.hedge settlement rate, for a day, means the WM/Reuters Australian Fix 10.00a.m. rate on the day.independent buyer, in relation to a petroleum producer or a reseller for the producer, means a person who is not a relevant entity for the producer.liquid petroleum see section 138.LNG means liquefied natural gas.LNG project means an LNG project under a determination of the revenue commissioner under section 139.LNG project buyer, in relation to a petroleum producer or a reseller for the producer, means a person who the producer or reseller knows is a member of an LNG project because—

(a)the person has, under section 141(2), given the producer or the reseller a notice stating that the person is a member of the LNG project; or

(b)the revenue commissioner has, under section 141(4), told the producer or the reseller that the person is a member of the LNG project.

member, of an LNG project, means a member of an LNG project under a determination of the revenue commissioner under section 139. oil means petroleum in a liquid state.project gas see section 137.relevant entity, for a petroleum producer, means—

(a)for a petroleum producer that is a corporation—

(i)an associated entity of the corporation within the meaning of the Corporations Act, section 50AAA; or

(ii)a related entity of the corporation within the meaning of the Corporations Act, section 9, definition related entity; or

(iii)a related party of the corporation within the meaning of the Corporations Act, section 228; or

(b)for a petroleum producer who is an individual—a related person of the individual within the meaning of the Duties Act 2001, section 61, other than section 61(1)(d) of that Act.

reseller, for a petroleum producer, means a relevant entity for the producer that sells, or otherwise transfers ownership of, petroleum that is produced by the producer and owned by the reseller.standard temperature and pressure means an absolute pressure of 101.325kPa at a temperature of 15ºC.supply gas see section 136.(2)To remove any doubt, it is declared that, for this chapter, a reference to a petroleum producer includes a participant in a joint venture, or other arrangement, involving the production of petroleum who is taken to be a petroleum producer under section 590(4) of the Act.s 134 prev s 314 sub 2008 SL No. 263 s 4om 2017 SL No. 163 s 16pres s 134 ins 2020 Act No. 30 s 97134AAAs 134AAA ins 2014 SL No. 94 s 9om 2017 SL No. 163 s 16134As 134A ins 2010 SL No. 143 s 7amd 2010 SL No. 248 s 5; 2011 Act No. 16 s 30; 2013 SL No. 195 s 4om 2018 SL No. 135 s 197134AAs 134AA ins 2013 SL No. 195 s 5amd 2014 SL No. 136 s 9om 2018 SL No. 135 s 197135What is domestic gas(1)Petroleum produced by a petroleum producer in a royalty return period is domestic gas if—

(a)the petroleum is gas; and

(b)during the royalty return period, the petroleum is—

(i)sold or otherwise transferred, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who is not an LNG project buyer; or

(ii)flared, used or vented; or

(iii)if the producer is not a member of an LNG project—stored by, or kept in the possession of, the producer or 1 or more resellers for the producer; and

(c)the petroleum is not supply gas.

(2)In this section—use, petroleum, does not include convert the petroleum into LNG. s 135 prev s 135 amd 2005 SL No. 300 s 43; 2007 SL No. 132 s 18; 2007 SL No. 312 s 42; 2010 SL No. 143 s 8; 2011 SL No. 44 s 28; 2011 Act No. 18 s 404 sch 4 pt 1; 2015 SL No. 23 s 8sub 2013 SL No. 195 s 6amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 197pres s 135 ins 2020 Act No. 30 s 97135As 135A ins 2013 SL No. 195 s 6om 2018 SL No. 135 s 197136What is supply gasPetroleum produced by a petroleum producer in a royalty return period is supply gas if—

(a)the petroleum is gas; and

(b)the petroleum is not produced by the producer as a member of an LNG project; and

(c)during the royalty return period, the petroleum is sold or otherwise transferred, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who is an LNG project buyer.

s 136 prev s 136 om 2007 SL No. 132 s 19pres s 136 ins 2020 Act No. 30 s 97137What is project gasPetroleum produced by a petroleum producer in a royalty return period is project gas if—

(a)the petroleum is gas; and

(b)the petroleum is produced by the petroleum producer as a member of an LNG project; and

(c)the petroleum is not domestic gas.

s 137 prev s 137 om 2007 SL No. 132 s 19pres s 137 ins 2020 Act No. 30 s 97138What is liquid petroleumPetroleum produced by a petroleum producer in a royalty return period is liquid petroleum if the petroleum is oil. s 138 prev s 138 amd 2007 SL No. 132 s 21om 2013 SL No. 195 s 7pres s 138 ins 2020 Act No. 30 s 97Part 2LNG projectsch 6 pt 2 hdg prev ch 6 pt 2 hdg amd 2017 SL No. 163 s 15; 2018 SL No. 135 s 194om 2020 Act No. 30 s 91pres ch 6 pt 2 hdg ins 2020 Act No. 30 s 97ch 6 pt 2 div 1 hdg amd 2018 SL No. 135 s 195om 2020 Act No. 30 s 92ch 6 pt 2 div 2 hdg amd 2010 SL No. 143 s 6om 2018 SL No. 135 s 197ch 6 pt 2 div 2 hdg sub 2010 SL No. 143 s 7om 2018 SL No. 135 s 197ch 6 pt 2 div 2 hdg om 2007 SL No. 132 s 19ch 6 pt 2 div 2 hdg amd 2007 SL No. 132 s 20; 2010 SL No. 143 s 9sub 2013 SL No. 195 s 7om 2018 SL No. 135 s 197ch 6 pt 2 div 2 hdg amd 2010 SL No. 143 s 9om 2018 SL No. 135 s 197ch 6 pt 2 div 3 hdg om 2017 SL No. 163 s 17ch 6 pt 2 div 4 hdg om 2020 Act No. 30 s 93ch 6 pt 2 div 4 hdg ins 2010 SL No. 1 s 3om 2020 Act No. 30 s 94ch 6 pt 2 div 4 hdg ins 2010 SL No. 1 s 4sub 2016 SL No. 25 s 16om 2020 Act No. 30 s 94ch 6 pt 2 div 4 hdg ins 2016 SL No. 25 s 16om 2020 Act No. 30 s 94ch 6 pt 2 div 4 hdg ins 2010 SL No. 1 s 4om 2020 Act No. 30 s 94ch 6 pt 2 div 4 hdg ins 2019 Act No. 20 s 61om 2020 Act No. 30 s 94ch 6 pt 2 div 5 hdg om 2017 SL No. 163 s 17139 Revenue commissioner may make determination that petroleum venture is LNG project(1)This section applies if the revenue commissioner believes a petroleum venture exists between—

(a)1 or more petroleum producers; and

(b)1 or more other persons each of whom is a relevant entity for a petroleum producer mentioned in paragraph (a).

(2)The revenue commissioner may make a determination that the petroleum venture is an LNG project. (3)If the revenue commissioner makes a determination under subsection (2), the revenue commissioner must also make a determination of who are the members of the LNG project.(4)The revenue commissioner must give each person who is a member of the LNG project notice of the determinations under subsections (2) and (3).(5)The notice must include the following information—

(a)a description of the petroleum venture that constitutes the LNG project;

(b)the names of the members of the LNG project;

(c)the names of the petroleum producers who are members of the LNG project;

(d)the petroleum tenures under which petroleum is produced for the LNG project.

(6)A determination under subsection (2) or (3) takes effect on the day stated in the notice. (7)The revenue commissioner may amend or revoke a determination made under subsection (2) or (3) by notice given to each person who is, or was before the amendment or revocation, a member of the LNG project.(8)An amendment or revocation under subsection (7) takes effect on the day stated in the notice.(9)For subsections (6) and (8), the day stated in the notice may be a day before the day on which the revenue commissioner makes, amends or revokes the determination. (10)In this section—petroleum venture means a joint venture or other arrangement involving—

(a)the production of gas for the purpose of converting the gas into LNG; and

(b)the processing, transportation, storage, conversion, sale or purchase of the gas or LNG mentioned in paragraph (a).

s 139 prev s 139 amd 2005 SL No. 300 s 44; 2007 SL No. 132 s 22; 2009 SL No. 186 s 17; 2010 SL No. 143 s 10; 2010 SL No. 248 s 6; 2011 Act No. 16 s 31sub 2013 SL No. 195 s 8amd 2016 SL No. 196 s 7om 2018 SL No. 135 s 197pres s 139 ins 2020 Act No. 30 s 97139As 139A ins 2013 SL No. 195 s 8amd 2014 SL No. 136 s 10; 2015 SL No. 23 s 9; 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 197140Revenue commissioner must reassess amount of royalty payable if particular determinations made(1)This section applies if the revenue commissioner—

(a)has made, amended or revoked a determination under section 139 (each a new decision); and

(b)has made an assessment under the Taxation Administration Act 2001 of the amount of petroleum royalty payable by a petroleum producer for a royalty return period without having regard to the new decision.

(2)The revenue commissioner must reassess, under the Taxation Administration Act 2001, the amount of petroleum royalty payable by the petroleum producer for the royalty return period having regard to the new decision.Note—See the Taxation Administration Act 2001, part 4 for the revenue commissioner’s obligation to refund any excess amount on the making of the reassessment.(3)Subsection (4) applies if, on the reassessment, the petroleum producer is liable for penalty tax, unpaid tax interest or a civil penalty (each a relevant liability).(4)The revenue commissioner must remit the relevant liability to the extent it is payable only because of the operation of subsection (2).s 140 prev s 140 amd 2009 SL No. 186 s 18; 2010 SL No. 143 s 11om 2018 SL No. 135 s 197pres s 140 ins 2020 Act No. 30 s 97141Notification of status when petroleum producer, or reseller for producer, sells to member of LNG project(1)This section applies if a person—

(a)is a member of an LNG project; and

(b)purchases gas from a petroleum producer, or a reseller for the producer, who is not a member of the LNG project mentioned in paragraph (a).

(2)The person must, as soon as reasonably practicable after the purchase, give the petroleum producer, or the reseller for the producer, a notice stating that the person is a member of the LNG project. Maximum penalty—100 penalty units.(3)However, subsection (2) does not apply if the person has already given the petroleum producer, or the reseller for the producer, a notice stating that the person is a member of the LNG project.(4)The revenue commissioner may tell the petroleum producer, or the reseller for the producer, that the person is a member of the LNG project.s 141 prev s 141 sub 2010 SL No. 143 s 12; 2013 SL No. 195 s 9om 2018 SL No. 135 s 197pres s 141 ins 2020 Act No. 30 s 97142 Notification of revenue commissioner when persons involved in petroleum venture change(1)Subsection (2) applies if a person who is a member of an LNG project (the departing member) stops being involved in the petroleum venture that constitutes the LNG project.(2)Each petroleum producer who continues to be involved in the petroleum venture must, within 30 days after the departing member stops being involved in the venture, give the revenue commissioner a notice stating that the departing member has stopped being involved in the venture. Maximum penalty—100 penalty units.(3)Subsection (4) applies if a person (the new participant) starts being involved in a petroleum venture that constitutes an LNG project.(4)Each petroleum producer, including the new participant if the new participant is a petroleum producer, who is involved in the petroleum venture must, within 30 days after the new participant starts being involved in the venture, give the revenue commissioner a notice stating that the new participant has started being involved in the venture. Maximum penalty—100 penalty units.(5)A petroleum producer may give a notice under subsection (2) or (4) jointly with another petroleum producer. (6)The revenue commissioner must, after receiving a notice under subsection (2) or (4), make a decision about whether to amend or revoke—

(a)the determination of the LNG project; or

(b)the determination of the members of the LNG project.

s 142 prev s 142 amd 2010 SL No. 143 s 13sub 2013 SL No. 195 s 9om 2018 SL No. 135 s 197pres s 142 ins 2020 Act No. 30 s 97142AAs 142AA ins 2013 SL No. 195 s 9om 2018 SL No. 135 s 197142As 142A ins 2010 SL No. 143 s 14om 2018 SL No. 135 s 197Part 3Royalty ratesch 6 pt 3 hdg prev ch 6 pt 3 hdg om 2017 SL No. 163 s 18pres ch 6 pt 3 hdg ins 2020 Act No. 30 s 97Division 1Preliminarych 6 pt 3 div 1 hdg ins 2020 Act No. 30 s 97143 Definitions for partIn this part—relevant period, for a royalty return period, means—

(a)if the royalty return period is a calendar quarter—the 3-month period starting on the day that is 4 months immediately before the start of the royalty return period; or

(b)if the royalty return period is a financial year—the 12-month period starting on the day that is 4 months immediately before the start of the royalty return period.

volume, of petroleum, means—

(a)for domestic gas, supply gas, project gas, gas or LNG—the volume converted to gigajoules; or

(b)for liquid petroleum or oil—the volume measured in barrels.

s 143 prev s 143 amd 2010 SL No. 143 s 15; 2010 SL No. 248 s 6; 2013 SL No. 195 s 10om 2018 SL No. 135 s 197pres s 143 ins 2020 Act No. 30 s 97Division 2Domestic gasch 6 pt 3 div 2 hdg ins 2020 Act No. 30 s 97144Definitions for divisionIn this division—average sales price, for domestic gas for a petroleum producer for a royalty return period, see sections 146 and 147.benchmark price, for domestic gas for a royalty return period, means the firm End of Day Wallumbilla Benchmark Price averaged over the period.s 144 prev s 144 amd 2010 SL No. 143 s 16; 2010 SL No. 248 s 6om 2018 SL No. 135 s 197pres s 144 ins 2020 Act No. 30 s 97145 Petroleum royalty for domestic gasIf petroleum produced by a petroleum producer in a royalty return period is domestic gas, the producer must pay petroleum royalty for the period on the volume of domestic gas produced in the period at the following rate—

(a)if the average sales price for domestic gas for the producer for the period is not more than $3 per gigajoule—0.02 cents per gigajoule for each 1 cent per gigajoule more than $0 per gigajoule;

(b)if the average sales price for domestic gas for the producer for the period is more than $3, but not more than $8, per gigajoule—6 cents per gigajoule plus 0.08 cents per gigajoule for each 1 cent per gigajoule more than $3 per gigajoule;

(c)if the average sales price for domestic gas for the producer for the period is more than $8 per gigajoule—46 cents per gigajoule plus 0.10 cents per gigajoule for each 1 cent per gigajoule more than $8 per gigajoule.

s 145 prev s 145 amd 2005 SL No. 263 s 8; 2008 SL No. 158 s 13om 2017 SL No. 163 s 17pres s 145 ins 2020 Act No. 30 s 97146 What is the average sales price for domestic gas (1)The average sales price for domestic gas for a petroleum producer for a royalty return period is worked out using the following formula—where—ASP is the average sales price.AR is the total revenue from all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is not an LNG project buyer; and

(b)is an independent buyer.

AV is the total volume of all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is not an LNG project buyer; and

(b)is an independent buyer.

DS is the deemed sales value of all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is not an LNG project buyer; and

(b)is not an independent buyer.

DV is the total volume of all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is not an LNG project buyer; and

(b)is not an independent buyer.

(2)For subsection (1), the deemed sales value of all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who is not an LNG project buyer and is not an independent buyer is worked out using the following formula—where—DS is the deemed sales value.BP is the benchmark price for domestic gas for the royalty return period.DV is the total volume of all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is not an LNG project buyer; and

(b)is not an independent buyer.

s 146 prev s 146 amd 2005 SL No. 263 s 9; 2008 SL No. 158 s 14om 2017 SL No. 163 s 17pres s 146 ins 2020 Act No. 30 s 97146As 146A ins 2011 Act No. 16 s 32om 2020 Act No. 30 s 94147 When average sales price is the benchmark price(1)This section applies in relation to domestic gas produced by a petroleum producer in a royalty return period if—

(a)an election made by the producer under subsection (3) is in effect; or

(b)the producer does not provide, for an assessment, the information required to work out, under section 146, the average sales price for domestic gas for the producer for the period; or

(c)no gas is sold in the period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(i)is not an LNG project buyer; and

(ii)is an independent buyer; or

(d)the revenue commissioner considers it is appropriate for the protection of the public revenue for subsection (2) to apply.

(2)Despite section 146, the average sales price for domestic gas for the petroleum producer for the royalty return period is the benchmark price for domestic gas for the period.(3)A petroleum producer may make an election in a royalty return lodged by the producer for subsection (2) to apply.(4)An election made by a petroleum producer under subsection (3)—

(a)starts on the first day of the royalty return period for the royalty return in which the election is made; and

(b)continues in effect for each royalty return period after the royalty return period mentioned in paragraph (a) unless the revenue commissioner ends the election under subsection (6).

(5)A petroleum producer may apply to the revenue commissioner in the approved form to end an election made under subsection (3).(6)The revenue commissioner may decide to end the election only if the revenue commissioner considers ending the election is appropriate having regard to all of the circumstances, including, for example, the protection of the public revenue. (7)The revenue commissioner must give the petroleum producer notice of a decision under subsection (6).(8)The election ends on the day stated in the notice.(9)For subsection (8), the day stated in the notice may be a day before the day on which the petroleum producer made the application under subsection (5) to end the election.(10)In making a decision under subsection (1)(d), the revenue commissioner may have regard to any of the following matters—

(a)any arrangements existing between the petroleum producer, or 1 or more resellers for the producer, and a person who purchases domestic gas from the producer or reseller;

(b)the number of sales in the royalty return period of domestic gas produced by the petroleum producer;

(c)the volume of domestic gas produced by the petroleum producer in the royalty return period that is sold to an independent buyer;

(d)the volume of domestic gas produced by the petroleum producer in the royalty return period that is sold to a person other than an independent buyer;

(e)any other matter the revenue commissioner considers relevant.

(11)The revenue commissioner must give a petroleum producer notice of a decision under subsection (1)(d).(12)The decision takes effect on the day stated in the notice.(13)For subsection (12), the day stated in the notice may be a day before the day on which the revenue commissioner makes the decision. s 147 prev s 147 amd 2008 SL No. 158 s 15; 2011 Act No. 16 s 33sub 2011 SL No. 295 s 12amd 2012 SL No. 169 s 14; 2014 SL No. 123 s 22; 2014 SL No. 227 s 9om 2020 Act No. 30 s 94pres s 147 ins 2020 Act No. 30 s 97147As 147A ins 2011 SL No. 295 s 12amd 2012 SL No. 169 s 15; 2014 SL No. 123 s 23om 2020 Act No. 30 s 94147Bs 147B ins 2011 SL No. 295 s 12amd 2012 SL No. 169 s 16om 2020 Act No. 30 s 94147BA s 147BA ins 2012 SL No. 169 s 17sub 2019 Act No. 20 s 55om 2020 Act No. 30 s 94147Cs 147C ins 2011 SL No. 295 s 12sub 2019 Act No. 20 s 56om 2020 Act No. 30 s 94Division 3Supply gasch 6 pt 3 div 3 hdg ins 2020 Act No. 30 s 97148Definitions for divisionIn this division—average sales price, for supply gas for a petroleum producer for a royalty return period, see sections 148B and 148D.benchmark price, for supply gas for a royalty return period, see section 148C.s 148 prev s 148 amd 2008 SL No. 158 s 16; 2011 Act No. 16 s 34; 2011 SL No. 295 s 13; 2014 SL No. 123 s 24; 2014 SL No. 227 s 10; 2019 Act No. 20 s 57; 2019 SL No. 112 s 19om 2020 Act No. 30 s 94pres s 148 ins 2020 Act No. 30 s 97148A Petroleum royalty for supply gasIf petroleum produced by a petroleum producer in a royalty return period is supply gas, the producer must pay petroleum royalty for the period on the volume of supply gas produced in the period at the following rate—

(a)if the average sales price for supply gas for the producer for the period is not more than $3 per gigajoule—0.05 cents per gigajoule for each 1 cent per gigajoule more than $0 per gigajoule;

(b)if the average sales price for supply gas for the producer for the period is more than $3, but not more than $8, per gigajoule—15 cents per gigajoule plus 0.10 cents per gigajoule for each 1 cent per gigajoule more than $3 per gigajoule;

(c)if the average sales price for supply gas for the producer for the period is more than $8 per gigajoule—65 cents per gigajoule plus 0.125 cents per gigajoule for each 1 cent per gigajoule more than $8 per gigajoule.

s 148A prev s 148A ins 2010 SL No. 1 s 4sub 2016 SL No. 25 s 16om 2020 Act No. 30 s 94pres s 148A ins 2020 Act No. 30 s 97148B What is the average sales price for supply gas(1)The average sales price for supply gas for a petroleum producer for a royalty return period is worked out using the following formula—where—ASP is the average sales price.AR is the total revenue from all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is an LNG project buyer; and

(b)is an independent buyer.

AV is the total volume of all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is an LNG project buyer; and

(b)is an independent buyer.

(a)is an LNG project buyer; and

(b)is not an independent buyer.

DV is the total volume of all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is an LNG project buyer; and

(b)is not an independent buyer.

(2)For subsection (1), the deemed sales value of all gas sold in the royalty return period, either directly by the petroleum producer or indirectly by the producer through 1 or more resellers for the producer, to a person who is an LNG project buyer and is not an independent buyer is worked out using the following formula—where—DS is the deemed sales value.BP is the benchmark price for supply gas for the royalty return period.DV is the total volume of all gas sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(a)is an LNG project buyer; and

(b)is not an independent buyer.

s 148B prev s 148B ins 2010 SL No. 1 s 4amd 2014 SL No. 123 s 25sub 2016 SL No. 25 s 16amd 2019 Act No. 20 s 58om 2020 Act No. 30 s 94pres s 148B ins 2020 Act No. 30 s 97148C What is the benchmark price for supply gasThe benchmark price for supply gas for a royalty return period is the price worked out using the following formula—where—BP is the benchmark price for supply gas.SP is the average, for the relevant period for the royalty return period, of the daily Europe Brent Spot Price FOB (Dollars per Barrel) converted into Australian dollars at the average hedge settlement rate for the royalty return period. s 148C prev s 148C ins 2010 SL No. 1 s 4sub 2016 SL No. 25 s 16amd 2019 Act No. 20 s 69 sch 1om 2020 Act No. 30 s 94pres s 148C ins 2020 Act No. 30 s 97148D When average sales price is the benchmark price(1)This section applies in relation to supply gas produced by a petroleum producer in a royalty return period if—

(a)an election made by the producer under subsection (3) is in effect; or

(b)the producer does not provide, for an assessment, the information required to work out, under section 148B, the average sales price for supply gas for the producer for the period; or

(c)no gas is sold in the period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person who—

(i)is an LNG project buyer; and

(ii)is an independent buyer; or

(d)the revenue commissioner considers it is appropriate for the protection of the public revenue for subsection (2) to apply.

(2)Despite section 148B, the average sales price for supply gas for the petroleum producer for the royalty return period is the benchmark price for supply gas for the period.(3)A petroleum producer may make an election in a royalty return lodged by the producer for subsection (2) to apply.(4)An election made by a petroleum producer under subsection (3)—

(a)starts on the first day of the royalty return period for the royalty return in which the election is made; and

(b)continues in effect for each royalty return period after the royalty return period mentioned in paragraph (a) unless the revenue commissioner ends the election under subsection (6).

(a)any arrangements existing between the petroleum producer, or 1 or more resellers for the producer, and a person who purchases supply gas from the producer or reseller;

(b)the number of sales in the royalty return period of supply gas produced by the petroleum producer;

(c)the volume of supply gas produced by the petroleum producer in the royalty return period that is sold to an independent buyer;

(d)the volume of supply gas produced by the petroleum producer in the royalty return period that is sold to a person other than an independent buyer;

(e)any other matter the revenue commissioner considers relevant.

(a)if the average sales price for project gas for the producer for the period is not more than $9 per gigajoule—0.03 cents per gigajoule for each 1 cent per gigajoule more than $0 per gigajoule;

(b)if the average sales price for project gas for the producer for the period is more than $9, but not more than $14, per gigajoule—27 cents per gigajoule plus 0.09 cents per gigajoule for each 1 cent per gigajoule more than $9 per gigajoule;

(c)if the average sales price for project gas for the producer for the period is more than $14 per gigajoule—72 cents per gigajoule plus 0.125 cents per gigajoule for each 1 cent per gigajoule more than $14 per gigajoule.

s 148F prev s 148F ins 2010 SL No. 1 s 4sub 2016 SL No. 25 s 16om 2020 Act No. 30 s 94pres s 148F ins 2020 Act No. 30 s 97148G What is the average sales price for project gas(1)The average sales price for project gas for a petroleum producer for a royalty return period is worked out using the following formula—where—ASP is the average sales price.AR is the total revenue from all LNG sold in the royalty return period, by each member of the LNG project of which the producer is a member, to a person who is neither a member of the LNG project nor a relevant entity for a member of the LNG project.AV is the total volume of all LNG sold in the royalty return period, by each member of the LNG project of which the producer is a member, to a person who is neither a member of the LNG project nor a relevant entity for a member of the LNG project.DS is the deemed sales value of all LNG sold in the royalty return period, by each member of the LNG project of which the producer is a member, to a person who is either a member of the LNG project or a relevant entity for a member of the LNG project.DV is the total volume of all LNG sold in the royalty return period, by each member of the LNG project of which the producer is a member, to a person who is either a member of the LNG project or a relevant entity for a member of the LNG project.(2)For subsection (1), the deemed sales value of all LNG sold in the period, by each member of the LNG project of which the petroleum producer is a member, to a person who is either a member of the LNG project or a relevant entity for a member of the LNG project is worked out using the following formula—where—DS is the deemed sales value.BP is the benchmark price for project gas for the royalty return period.DV is the total volume of all LNG sold in the royalty return period, by each member of the LNG project of which the producer is a member, to a person who is either a member of the LNG project or a relevant entity for a member of the LNG project.s 148G prev s 148G ins 2010 SL No. 1 s 4sub 2016 SL No. 25 s 16om 2020 Act No. 30 s 94pres s 148G ins 2020 Act No. 30 s 97148H What is the benchmark price for project gasThe benchmark price for project gas for a royalty return period is the price worked out using the following formula—where—BP is the benchmark price for project gas.SP is the average, for the relevant period for the royalty return period, of the daily Europe Brent Spot Price FOB (Dollars per Barrel) converted into Australian dollars at the average hedge settlement rate for the royalty return period. s 148H prev s 148H ins 2010 SL No. 1 s 4amd 2014 SL No. 123 s 26sub 2016 SL No. 25 s 16om 2020 Act No. 30 s 94pres s 148H ins 2020 Act No. 30 s 97148I When average sales price is the benchmark price(1)This section applies in relation to project gas produced by a petroleum producer in a royalty return period if—

(a)an election made by the producer under subsection (3) is in effect; or

(b)the producer does not provide, for an assessment, the information required to work out, under section 148G, the average sales price for project gas for the producer for the period; or

(c)no LNG is sold in the period, by a member of the LNG project of which the producer is a member, to a person who is neither a member of the LNG project nor a relevant entity for a member of the LNG project; or

(d)the revenue commissioner considers it is appropriate for the protection of the public revenue for subsection (2) to apply.

(2)Despite section 148G, the average sales price for project gas for the petroleum producer for the royalty return period is the benchmark price for project gas for the period.(3)A petroleum producer may make an election in a royalty return lodged by the producer for subsection (2) to apply.(4)An election made by a petroleum producer under subsection (3)—

(a)starts on the first day of the royalty return period for the royalty return in which the election is made; and

(b)continues in effect for each royalty return period after the royalty return period mentioned in paragraph (a) unless the revenue commissioner ends the election under subsection (6).

(a)any arrangements existing between a member of the LNG project of which the petroleum producer is a member and a person who purchases LNG from a member of the LNG project;

(b)the number of sales of LNG in the royalty return period by all members of the LNG project of which the petroleum producer is a member;

(c)the volume of LNG sold in the royalty return period by all members of the LNG project of which the petroleum producer is a member to a person who is neither a member of the LNG project nor a relevant entity for a member of the LNG project;

(d)the volume of LNG sold in the royalty return period by all members of the LNG project of which the petroleum producer is a member to a person who is a member of the LNG project or a relevant entity for a member of the LNG project;

(e)any other matter the revenue commissioner considers relevant.

(11)The revenue commissioner must give a petroleum producer notice of a decision under subsection (1)(d).(12)The decision takes effect on the day stated in the notice.(13)For subsection (12), the day stated in the notice may be a day before the day on which the revenue commissioner makes the decision. s 148I prev s 148I ins 2010 SL No. 1 s 4sub 2016 SL No. 25 s 16om 2020 Act No. 30 s 94pres s 148I ins 2020 Act No. 30 s 97Division 5Liquid petroleumch 6 pt 3 div 5 hdg ins 2020 Act No. 30 s 97148J Definitions for divisionIn this division—average sales price, for liquid petroleum for a petroleum producer for a royalty return period, see sections 148L and 148M.benchmark price, for liquid petroleum for a royalty return period, is the average, for the royalty return period, of the daily Europe Brent Spot Price FOB (Dollars per Barrel) converted into Australian dollars at the average hedge settlement rate for the royalty return period.s 148J prev s 148J ins 2010 SL No. 1 s 4sub 2016 SL No. 25 s 16amd 2019 Act No. 20 s 59om 2020 Act No. 30 s 94pres s 148J ins 2020 Act No. 30 s 97148K Petroleum royalty for liquid petroleum If petroleum produced by a petroleum producer in a royalty return period is liquid petroleum, the producer must pay petroleum royalty for the period on the volume of liquid petroleum produced in the period at the following rate—

(a)if the average sales price for liquid petroleum for the producer for the period is not more than $50 per barrel—0.03 cents per barrel for each 1 cent per barrel more than $0 per barrel;

(b)if the average sales price for liquid petroleum for the producer for the period is more than $50, but not more than $100, per barrel—$1.50 per barrel plus 0.115 cents per barrel for each 1 cent per barrel more than $50 per barrel;

(c)if the average sales price for liquid petroleum for the producer for the period is more than $100 per barrel—$7.25 per barrel plus 0.125 cents per barrel for each 1 cent per barrel more than $100 per barrel.

s 148K prev s 148K ins 2016 SL No. 25 s 16om 2020 Act No. 30 s 94pres s 148K ins 2020 Act No. 30 s 97148L What is the average sales price for liquid petroleum(1)The average sales price for liquid petroleum for a petroleum producer for a royalty return period is worked out using the following formula—where—ASP is the average sales price.AR is the total revenue from all oil sold in the period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to an independent buyer.AV is the total volume of all oil sold in the period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to an independent buyer.DS is the deemed sales value of all oil sold in the period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person other than an independent buyer.DV is the total volume of all oil sold in the period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person other than an independent buyer.(2)For subsection (1), the deemed sales value of all oil sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person other than an independent buyer is worked out using the following formula—where—DS is the deemed sales value.BP is the benchmark price for liquid petroleum for the royalty return period.DV is the total volume of all oil sold in the royalty return period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to a person other than an independent buyer.s 148L prev s 148L ins 2016 SL No. 25 s 16om 2020 Act No. 30 s 94pres s 148L ins 2020 Act No. 30 s 97148M When average sales price is the benchmark price(1)This section applies in relation to liquid petroleum produced by a petroleum producer in a royalty return period if—

(a)an election made by the producer under subsection (3) is in effect; or

(b)the producer does not provide, for an assessment, the information required to work out, under section 148L, the average sales price for liquid petroleum for the producer for the period; or

(c)no oil is sold in the period, either directly by the producer or indirectly by the producer through 1 or more resellers for the producer, to an independent buyer; or

(d)the revenue commissioner considers it is appropriate for the protection of the public revenue for subsection (2) to apply.

(2)Despite section 148L, the average sales price for liquid petroleum for the petroleum producer for the royalty return period is the benchmark price for liquid petroleum for the period.(3)A petroleum producer may make an election in a royalty return lodged by the producer for subsection (2) to apply.(4)An election made by a petroleum producer under subsection (3)—

(a)starts on the first day of the royalty return period for the royalty return in which the election is made; and

(b)continues in effect for each royalty return period after the royalty return period mentioned in paragraph (a) unless the revenue commissioner ends the election under subsection (6).

(a)any arrangements existing between the petroleum producer, or 1 or more resellers for the producer, and a person who purchases liquid petroleum from the producer or reseller;

(b)the number of sales in the royalty return period of liquid petroleum produced by the petroleum producer;

(c)the volume of liquid petroleum produced by the petroleum producer in the royalty return period that is sold to an independent buyer;

(d)the volume of liquid petroleum produced by the petroleum producer in the royalty return period that is sold to a person other than an independent buyer;

(e)any other matter the revenue commissioner considers relevant.

(a)if the petroleum producer holds a petroleum lease or a 1923 Act lease—a calendar quarter; or

(b)otherwise—a financial year.

(2)However, if the revenue commissioner considers it appropriate having regard to the amount of the petroleum royalty likely to be payable by the petroleum producer, the revenue commissioner may decide that—

(a)for a petroleum producer to whom subsection (1)(a) applies—a royalty return must relate to a financial year; or

(b)for a petroleum producer to whom subsection (1)(b) applies—a royalty return must relate to a calendar quarter.

(3)A petroleum producer may ask the revenue commissioner to make a decision under subsection (2)(b). (4)If the revenue commissioner makes a decision under subsection (2)(a) or (b) or (3)—

(a)the revenue commissioner must give notice of the decision to the petroleum producer required to lodge the return; and

(b)the notice must state the day on which the decision is to take effect; and

(c)for subsection (2)(b) or (3)—the day stated in the notice must not be earlier than the day the revenue commissioner gives the petroleum producer the notice unless the person agrees otherwise.

(5)The decision takes effect on the day stated in the notice.s 148Q ins 2020 Act No. 30 s 97148R When royalty return must be lodged(1)A royalty return required under the Act to be lodged by a petroleum producer that relates to a financial year must be lodged within 3 months after the day the year ends.(2)A royalty return required under the Act to be lodged by a petroleum producer that relates to a calendar quarter must be lodged on or before the last business day of the month after the day the quarter ends.(3)This section applies subject to section 148S.s 148R ins 2020 Act No. 30 s 97148S Revenue commissioner may require royalty return to be lodged on particular day(1)This section applies if the revenue commissioner considers that, for the protection of the public revenue, a royalty return should be lodged on a day that is earlier than the day mentioned in section 148R(1) or (2).(2)The revenue commissioner may, by notice, require the petroleum producer required to lodge the royalty return to lodge it on a stated day that is at least 7 days after the day the revenue commissioner gives the petroleum producer the notice.s 148S ins 2020 Act No. 30 s 97148T Fee for failing to lodge royalty return on time(1)If a petroleum producer is required to lodge a royalty return and does not lodge the return by the day it is required to be lodged, the petroleum producer must pay the prescribed fee.(2)The prescribed fee is $203.25.(3)For the Taxation Administration Act 2001, section 30(1)(d), the time by which the prescribed fee is payable is the day the assessment is made of the petroleum royalty payable for the period to which the return relates.(4)The revenue commissioner may remit the whole or part of the fee.(5)The remission must be made by assessment under the Taxation Administration Act 2001.s 148T ins 2020 Act No. 30 s 97Part 5Payment of petroleum royaltych 6 pt 5 hdg ins 2020 Act No. 30 s 97148U When petroleum royalty payable—yearly return periodFor the Taxation Administration Act 2001, section 30(1), the petroleum royalty payable by a petroleum producer under the Act for a royalty return period that is a financial year is payable on the day the royalty return must be lodged for the royalty return period.s 148U ins 2020 Act No. 30 s 97148V When petroleum royalty payable— return period that is calendar quarter(1)Subject to section 148W, the petroleum royalty payable by a petroleum producer under the Act for a royalty return period that is a calendar quarter is payable as follows—

(a)instalment 1 is payable on the last business day of the second month of the royalty return period;

(b)instalment 2 is payable on the last business day of the third month of the royalty return period;

(c)under the Taxation Administration Act 2001, section 30(1)(a), instalment 3 is payable on the day a royalty return must be lodged for the royalty return period.

(2)A petroleum producer must lodge an approved form for a payment under subsection (1) when the payment is made.(3)In this section—instalment 1, for a royalty return period that is a calendar quarter, means—

(a)the amount payable by the petroleum producer for the first month of the royalty return period worked out under section 148X; or

(b)if an election under section 148Z applies for the first month of the royalty return period—the amount payable by the petroleum producer for the first month worked out under section 148Z(5)(a).

instalment 2, for a royalty return period that is a calendar quarter, means—

(a)the amount payable by the petroleum producer for the second month of the royalty return period worked out under section 148X; or

(b)if an election under section 148Z applies for the second month of the royalty return period—the amount payable by the petroleum producer for the second month worked out under section 148Z(5)(b).

instalment 3, for a royalty return period that is a calendar quarter, means—

(a)if the sum of instalment 1 and instalment 2 for the royalty return period is less than the petroleum royalty payable by the petroleum producer under the Act for the royalty return period (the total royalty)—the amount of the total royalty less the sum; or

(b)otherwise—zero.

s 148V ins 2020 Act No. 30 s 97148W Quarterly payment notice(1)If the revenue commissioner considers it appropriate, the revenue commissioner may, by notice (a quarterly payment notice) given to a petroleum producer, state that the day petroleum royalty is payable by the petroleum producer for a royalty return period that is a calendar quarter is the day the royalty return must be lodged for the period instead of an earlier time under section 148V(1)(a) or (b).(2)A quarterly payment notice given to a petroleum producer must state the period for which the notice applies.(3)If the revenue commissioner considers it appropriate to do so, the revenue commissioner may, by notice, withdraw a quarterly payment notice.(4)A withdrawal under subsection (3) takes effect from the start of the next royalty return period after the end of the royalty return period in which the notice of the withdrawal is given.s 148W ins 2020 Act No. 30 s 97148X Working out monthly payments for return period that is calendar quarter generally(1)This section provides, for section 148V(1), the amounts payable by a petroleum producer for the first and second months of a royalty return period (the current royalty return period).Note—See, however, section 148Z.(2)The amount payable by the petroleum producer for each of the first and second months of the current royalty return period is a third of the total amount of the petroleum royalty payable by the petroleum producer under the Act for the previous royalty return period—

(a)taking into account any assessment under the Taxation Administration Act 2001, for the petroleum royalty payable for the previous royalty return period, made before the earlier of the following events happens—

(i)the amount for the first month of the current royalty return period is paid;

(ii)the amount for the first month of the current royalty return period becomes payable; and

(b)disregarding any assessment under the Taxation Administration Act 2001, for the petroleum royalty payable for the previous royalty return period, made when, or after, the earlier of the events mentioned in paragraph (a)(i) and (ii) happens.Example—The petroleum royalty paid for the previous royalty return period was $90,000. A reassessment for the previous royalty return period was made by the revenue commissioner under the Taxation Administration Act 2001 to increase the petroleum royalty payable for the previous royalty return period to $120,000. The reassessment was made before the amount payable for the first month of the royalty return period is paid or becomes payable (whichever is the earlier). Accordingly, the amount payable under this section for the first month and second month of the royalty return period is $40,000 (being a third of $120,000).

s 148X ins 2020 Act No. 30 s 97148Y Working out monthly payments for return period that is calendar quarter in particular circumstances(1)This section applies if—

(a)an amount is payable by a petroleum producer under section 148X(2) for the first and second months of a royalty return period (the current royalty return period); and

(b)either—

(i)the petroleum producer did not lodge a royalty return for the previous royalty return period, as required under the Act; or

(ii)the previous royalty return period was not a calendar quarter.

(2)For working out the amounts payable by the petroleum producer under section 148X(2)—

(a)the revenue commissioner may—

(i)if subsection (1)(b)(i) applies—estimate the total amount of petroleum royalty payable by the petroleum producer under the Act for the previous royalty return period; or

(ii)if subsection (1)(b)(ii) applies—adjust the amount of petroleum royalty payable by the petroleum producer under the Act for the previous royalty return period to estimate an amount representative of the petroleum royalty that would have been payable if the previous royalty return period were a calendar quarter; and

(b)the revenue commissioner must give the petroleum producer a notice stating the amount (the estimated amount) estimated by the revenue commissioner under paragraph (a)(i) or (ii); and

(c)the estimated amount is the total amount of petroleum royalty payable by the petroleum producer under the Act for the previous royalty return period.

(3)In estimating an amount for subsection (2)(a)(i) or (ii), the revenue commissioner may have regard to—

(a)any other royalty returns lodged by the petroleum producer; and

(b)the volume of petroleum for which the petroleum royalty is payable; and

(c)any other relevant matter.

s 148Y ins 2020 Act No. 30 s 97148Z Election to change monthly payments for return period that is calendar quarter(1)This section applies if, at the relevant time—

(a)a petroleum producer reasonably believes the amount of petroleum royalty payable by the producer under the Act for a royalty return period that is a calendar quarter (the current royalty return period) will be less than the petroleum royalty payable by the producer under the Act for the previous royalty return period; and

(b)the revenue commissioner has not given the petroleum producer a notice under section 148ZA.

(2)For subsection (1), the petroleum royalty payable by the petroleum producer under the Act for the previous royalty return period is the amount that, under section 148X or 148Y, is the petroleum royalty payable by the producer under the Act for the previous royalty return period for section 148X(2).(3)The petroleum producer may elect to change the amount payable for the first or second months of the current royalty return period.(4)The election must—

(a)be in the approved form; and

(b)state the amount of petroleum royalty the petroleum producer reasonably believes will be payable by the petroleum producer under the Act for the current royalty return period; and

(c)unless the revenue commissioner, by notice given to the petroleum producer, approves another day for making the election—be lodged on or before—

(i)for an election for the first month of the current royalty return period—the last business day of the second month of the royalty return period; or

(ii)for an election for the second month of the current royalty return period—the last business day of the third month of the royalty return period.

(5)Subject to subsection (6)—

(a)if the petroleum producer makes an election under subsection (3) for the first month of the current royalty return period, the amount payable for that month is a third of the amount mentioned in subsection (4)(b) for the election; or

(b)if the petroleum producer makes an election under subsection (3) for the second month of the current royalty return period, the amount payable for that month is a third of the amount mentioned in subsection (4)(b) for the election.

(6)The amount payable, as changed under subsection (3) for the first or second months of a royalty return period, may be more than the amount payable under subsection (5)(a) or (5)(b).(7)In this section—relevant time, for an election for the first month or the second month of a royalty return period, means when the amount payable for the month becomes payable under section 148V. s 148Z ins 2020 Act No. 30 s 97148ZA Revenue commissioner may give notice requiring petroleum royalty payable to be worked out under s 148X(1)This section applies if—

(a)a petroleum producer has previously made an election under section 148Z(3); and

(b)the revenue commissioner considers the petroleum producer did not have a reasonable basis for forming the belief mentioned in section 148Z(1)(a) for the election.

(2)The revenue commissioner may give the petroleum producer a notice stating that the amounts payable by the petroleum producer for the first and second months of 1 or more royalty return periods must be worked out under section 148X.(3)The petroleum producer may not make an election under section 148Z(3) for a royalty return period to which the notice relates.s 148ZA ins 2020 Act No. 30 s 97Part 6Joint venture tenuresch 6 pt 6 hdg ins 2020 Act No. 30 s 97148ZB Definitions for partIn this part—amount, of petroleum produced under a joint venture tenure, includes a percentage or proportion of petroleum produced under the tenure.election period, for a joint venture tenure, means the period for which a non-tenure holder is taken to be a petroleum producer, in relation to an amount of petroleum produced under the joint venture tenure, for a royalty provision.joint venture tenure see section 148ZC(1)(b).non-tenure holder see section 148ZC(1)(a).tenure holder see section 148ZC(1)(b).s 148ZB ins 2020 Act No. 30 s 97148ZC Non-tenure holder may apply to be treated as petroleum producer for joint venture tenure(1)This section applies if—

(a)a person (the non-tenure holder) is a participant in a joint venture, or other arrangement, involving the production of petroleum and does not hold a petroleum tenure under which the petroleum for the joint venture or other arrangement is produced; and

(b)another person (the tenure holder) holds a petroleum tenure under which the petroleum for the joint venture or other arrangement is produced (the joint venture tenure).

(2)The non-tenure holder may apply to the revenue commissioner to be taken to be a petroleum producer, in relation to a stated amount of petroleum produced under the joint venture tenure, for a royalty provision. (3)The application must—

(a)be in the approved form; and

(b)identify the joint venture tenure; and

(c)state the proposed amount of petroleum produced under the joint venture tenure for which the non-tenure holder is to be taken to be a petroleum producer for a royalty provision; and

(d)state the proposed day for the election period for the joint venture tenure to start; and

(e)state either—

(i)the proposed day for the election period for the joint venture tenure to end; or

(ii)that the election period for the joint venture tenure is to end under section 148ZD; and

(f)be accompanied by the consent to the application of the tenure holder.

(4)The revenue commissioner must decide the application by—

(a)granting the application in the way proposed; or

(b)granting the application in another way, with the written agreement of the non-tenure holder and tenure holder; or

(c)refusing to grant the application.

(5)The revenue commissioner may grant the application only if the revenue commissioner is satisfied the decision would not adversely affect the protection of the public revenue. (6)The election period must not—

(a)start on a day earlier than the first day of the current royalty return period; or

(b)if a day is stated under subsection (3)(e)(i)—end on a day later than the stated day.

(7)The revenue commissioner must give the non-tenure holder and the tenure holder notice of the decision.(8)If the decision is to refuse to grant the application, the notice must include reasons for the decision.(9)If the revenue commissioner decides to grant the application, for the election period for the joint venture tenure—

(a)the non-tenure holder is taken to produce the amount of petroleum produced under the joint venture tenure that is decided by the revenue commissioner; and

(b)the non-tenure holder is taken to be a petroleum producer, in relation to the amount of petroleum mentioned in paragraph (a), for a royalty provision; and

(c)the non-tenure holder is taken to be a taxpayer under the Taxation Administration Act 2001 in relation to petroleum royalty payable on the amount of petroleum mentioned in paragraph (a); and

(d)a provision relating to when a royalty return is required to be lodged is taken to apply to the non-tenure holder as if the non-tenure holder held the joint venture tenure; and

(e)sections 591 and 591A of the Act are taken to apply, in relation to the amount of petroleum mentioned in paragraph (a), as if the non-tenure holder held the joint venture tenure.

(10)This section does not affect the tenure holder’s liability to pay petroleum royalty on the amount of petroleum mentioned in subsection (9)(a) if the non-tenure holder does not pay the royalty. (11)In this section—current royalty return period means the royalty return period applying in relation to the joint venture tenure on the day the application under this section is made. s 148ZC ins 2020 Act No. 30 s 97148ZD Ending of election period on application or by revenue commissioner(1)This section applies if the revenue commissioner has approved an application in relation to a joint venture tenure under section 148ZC. (2)The non-tenure holder or tenure holder for the joint venture tenure may apply to the revenue commissioner to end the election period for the joint venture tenure.(3)The application must—

(a)be in the approved form; and

(b)state the proposed day for the election period for the joint venture tenure to end; and

(c)if the application is made by the non-tenure holder—be accompanied by evidence that the non-tenure holder has notified the tenure holder of the application; and

(d)if the application is made by the tenure holder—be accompanied by evidence that the tenure holder has notified the non-tenure holder of the application.

(4)The revenue commissioner must decide the application by—

(a)ending the election period on the day proposed; or

(b)ending the election period on another day, with the written agreement of the non-tenure holder and tenure holder; or

(c)refusing to end the election period.

(5)The revenue commissioner must decide to end the election period if the revenue commissioner is satisfied that ending the election period would not adversely affect the protection of the public revenue.(6)The revenue commissioner may also decide, on the revenue commissioner’s own initiative, to end the election period for the joint venture tenure if the revenue commissioner is satisfied that ending the election period is appropriate for the protection of the public revenue. (7)The day on which the election period ends must not be earlier than the first day of the current royalty return period. (8)The revenue commissioner must give the non-tenure holder and the tenure holder notice of a decision under subsection (4) or (6).(9)If the decision is under subsection (6), the notice must include reasons for the decision.(10)To remove any doubt, it is declared that the ending of the election period for the joint venture tenure does not affect a liability arising before the ending of the period.(11)In this section—current royalty return period means—

(a)for an application under subsection (2)—the royalty return period applying in relation to the joint venture tenure on the day the application is made; or

(b)for a decision under subsection (6)—the royalty return period applying in relation to the joint venture tenure on the day the decision is made.

s 148ZD ins 2020 Act No. 30 s 97Part 7Miscellaneousch 6 pt 7 hdg ins 2020 Act No. 30 s 97149 Application of chapter to swap arrangements(1)The revenue commissioner may make a determination about how this chapter applies to swap arrangements.(2)Without limiting subsection (1), for petroleum subject to a swap arrangement, a determination may be made about—

(a)how the average sales price for the petroleum is to be worked out for part 3; and

(b)if the petroleum is gas—whether the gas is to be classified as domestic gas, supply gas or project gas.

(3)The revenue commissioner must publish a determination made under subsection (1) on the department’s website.(4)In this section—swap arrangement means an arrangement entered into between petroleum producers to swap rights or obligations in relation to petroleum produced by the producers to the extent the arrangement relates to exchanging the same volume and quality of petroleum in a particular period.s 149 prev s 149 amd 2008 SL No. 158 s 17; 2011 Act No. 16 s 36; 2011 SL No. 295 s 14; 2014 SL No. 123 s 27; 2019 Act No. 20 s 60om 2020 Act No. 30 s 94pres s 149 ins 2020 Act No. 30 s 97Part 8Royalty estimatech 6 pt 8 hdg prev ch 6 pt 2 div 4 hdg ins 2011 SL No. 32 s 6pres ch 6 pt 8 hdg (prev ch 6 pt 2 div 4 sdiv 4 hdg) renum 2020 Act No. 30 s 96149APurpose of partThis part prescribes for section 593(2) of the Act the requirements for royalty estimates.s 149A ins 2011 SL No. 32 s 6amd 2020 Act No. 30 s 98149BWhat notice must contain(1)The notice given by the revenue commissioner to a petroleum producer under section 593 of the Act (a royalty estimate notice) must include the following—

(a)the period (the estimate period) for which the petroleum producer is to estimate the royalties payable by the petroleum producer under section 590 of the Act;

(b)the day by which the petroleum producer must provide the royalty estimate;

(c)the form in which the petroleum producer must provide the royalty estimate;

(d)a description of the information the petroleum producer must provide in the royalty estimate.

(2)For subsection (1)(d), the information the revenue commissioner may ask a petroleum producer to provide in the royalty estimate includes the following—

(a)a statement of each type of petroleum the producer expects to produce in the estimate period;

(b)for each type of petroleum stated under paragraph (a), an estimate of the following for the estimate period—

(i)the volume of petroleum the producer expects to produce;

(ii)the volume of petroleum the producer expects to be exempt from petroleum royalty under section 591 or 591A of the Act;

(iii)the volume of petroleum the producer expects to be subject to the benchmark price for the petroleum;

(iv)the average sales price for the petroleum for the petroleum producer for the estimate period.

(3)Subsection (2) does not limit the information the revenue commissioner may ask to be included in the royalty estimate.(4)In this section—type, of petroleum, means—

(a)domestic gas; or

(b)supply gas; or

(c)project gas; or

(d)liquid petroleum.

s 149B ins 2011 SL No. 32 s 6amd 2020 Act No. 30 s 99149CForm of and information to be included in royalty estimateThe royalty estimate must—

(a)be in the form stated in the royalty estimate notice; and

(b)include the information asked for in the royalty estimate notice.

s 149C ins 2011 SL No. 32 s 6149DRevenue commissioner may request information to support royalty estimate(1)The revenue commissioner may, by notice to a petroleum producer who has lodged a royalty estimate, ask the petroleum producer to give the revenue commissioner, by the day stated in the notice, information to support the matters stated in the royalty estimate.(2)The revenue commissioner may, by notice to a petroleum producer who must provide a royalty estimate under section 593(2) of the Act, ask the petroleum producer to give the revenue commissioner, by the day stated in the notice, additional information about the matters that must be included in the royalty estimate.(3)If the revenue commissioner asks a petroleum producer for information under subsection (1) or (2), the petroleum producer must provide the information by the day stated in the notice.s 149D ins 2011 SL No. 32 s 6amd 2020 Act No. 30 s 100Part 9Civil penaltych 6 pt 9 hdg prev ch 6 pt 2 div 4 hdg ins 2012 SL No. 169 s 18pres ch 6 pt 9 hdg (prev ch 6 pt 2 div 4 sdiv 4A hdg) renum 2020 Act No. 30 s 96149EImposition of civil penalty—Act, s 594(1)This section applies if a petroleum producer makes a section 148Z election and either—

(a)the petroleum royalty payable for the current royalty return period exceeds the petroleum royalty payable for the previous royalty return period by an amount that is more than 15% of the petroleum royalty payable for the previous royalty return period; or

(b)both of the following apply—

(i)the petroleum royalty payable for the current royalty return period is less than the petroleum royalty payable for the previous royalty return period;

(ii)the total of the petroleum royalty payable for the first month and the second month of the current royalty return period is less than 50% of the total petroleum royalty payable for the current royalty return period.

(2)The producer is liable to the State for an amount (civil penalty) equal to 25% of the default estimate difference, if any, for each month of the current royalty return period for which the producer makes the section 148Z election.(3)For subsection (2), the default estimate difference for a month of the current royalty return period is the difference between—

(a)the amount that would have been payable for the month under section 148X if the producer had not made the section 148Z election; and

(b)the amount payable for the month under the section 148Z election.

(4)However, if the amount mentioned in subsection (3)(a) is less than the amount mentioned in subsection (3)(b), the default estimate difference for the month is taken to be 0.(5)Subsection (6) applies if, for petroleum royalty payable for the current royalty return period, an assessment is made under the Taxation Administration Act 2001.(6)For subsection (1), the petroleum royalty payable for the current royalty return period is the amount of petroleum royalty payable taking into account the assessment.(7)For subsection (1), a reference to the petroleum royalty payable for the previous royalty return period is a reference to the amount worked out under section 148Z(2).(8)The revenue commissioner may remit the whole or part of the civil penalty.(9)The remission must be made by assessment.(10)In this section—current royalty return period see section 148Z(1)(a).section 148Z election means an election under section 148Z(3) to change the amount payable for the first month or the second month, or both, of the current royalty return period.s 149E ins 2012 SL No. 169 s 18amd 2014 SL No. 123 s 28; 2020 Act No. 30 s 101149Fs 149F ins 2012 SL No. 169 s 18om 2020 Act No. 30 s 102149Gs 149G ins 2012 SL No. 169 s 18amd 2014 SL No. 123 s 29om 2020 Act No. 30 s 102Part 10Unpaid tax interestch 6 pt 10 hdg prev ch 6 pt 2 div 4 hdg ins 2012 SL No. 169 s 18amd 2020 Act No. 30 s 95pres ch 6 pt 10 hdg (prev ch 6 pt 2 div 4 sdiv 4B hdg) renum 2020 Act No. 30 s 96149Hs 149H ins 2012 SL No. 169 s 18om 2020 Act No. 30 s 103149I Unpaid tax interest on petroleum royalty—Taxation Administration Act 2001, s 54(1)For the Taxation Administration Act 2001, section 54(9), this section provides for working out the period for which unpaid tax interest accrues if—

(a)petroleum royalty is payable by a person under section 148V(1) for a royalty return period that is a calendar quarter; and

(b)the person has not paid all of the amount payable for instalment 1, instalment 2 or instalment 3 as required under section 148V.

(2)If instalment 1 or instalment 2 is not paid in full by the day required under section 148V, unpaid tax interest accrues on the amount unpaid, from time to time, for the period—

(a)starting on, and including, the day after the day the instalment is required to be paid; and

(b)ending on, and including, the earlier of the following days—

(i)the day the instalment is paid in full;

(ii)the lodgement day.

(3)If the petroleum royalty payable for the royalty return period is not paid in full on the lodgement day, unpaid tax interest accrues on the total amount unpaid, from time to time, for the period—

(a)starting on, and including, the day after the lodgement day; and

(b)ending on, and including, the day the total amount is paid in full.

(4)In this section—lodgement day means the day a petroleum royalty return must be lodged for a royalty return period, disregarding any extension given under the Taxation Administration Act 2001, section 151.s 149I ins 2012 SL No. 169 s 18sub 2020 Act No. 30 s 103150s 150 orig s 150 om 2017 SL No. 163 s 17prev s 150 ins 2019 Act No. 20 s 61om 2020 Act No. 30 s 94151s 151 orig s 151 amd 2012 SL No. 169 s 19om 2017 SL No. 163 s 17prev s 151 ins 2019 Act No. 20 s 61om 2020 Act No. 30 s 94152s 152 orig s 152 amd 2008 SL No. 59 s 17; 2009 SL No. 186 s 19sub 2010 SL No. 248 s 7om 2017 SL No. 163 s 18prev s 152 ins 2019 Act No. 20 s 61om 2020 Act No. 30 s 94153s 153 om 2017 SL No. 163 s 18154s 154 om 2016 SL No. 169 s 109 sch 4154As 154A ins 2012 SL No. 226 s 28om 2017 SL No. 163 s 18155s 155 amd 2009 SL No. 186 s 20om 2017 SL No. 163 s 18Chapter 7Transitional and saving provisionsNote—Some provisions referred to in this chapter were repealed by the Petroleum and Gas (Production and Safety) and Other Legislation Amendment Regulation 2017 or the Petroleum and Gas (Safety) Regulation 2018.ch 7 note ins 2018 SL No. 135 s 198Part 1Transitional and savings provisions for SL No. 309 of 2004ch 7 pt 1 hdg sub 2007 SL No. 312 s 43Division 1Transitional provisions relating to the Gas (Residual Provisions) Regulation 1989ch 7 pt 1 div 1 hdg ins 2007 SL No. 312 s 43156Definitions for div 1In this division—chief gas examiner means the chief gas examiner under the repealed Gas (Residual Provisions) Act 1965.commencement means the commencement of section 860 of the Act.existing, for an approval or certificate given under the repealed regulation, means an approval or certificate that is in effect immediately before the commencement.repealed regulation means the repealed Gas (Residual Provisions) Regulation 1989.s 156 amd 2007 SL No. 312 s 44157Approval for non-conforming gasAn existing approval given by the chief gas examiner under section 21 of the repealed regulation is, on the commencement, taken to be a gas quality approval given by the chief inspector under section 622 of the Act.158Approval of gas devices etc.(1)An existing approval for an appliance, container, fitting or system given by an approval body under section 81 of the repealed regulation is taken to be an approval given by the chief inspector, or a person or body approved by the chief inspector, under section 733(1) of the Act.(2)In this section—approval body means—

(a)the chief gas examiner; or

(b)a person or body approved by the chief gas examiner under section 81 of the repealed regulation.

s 158 amd 2010 SL No. 116 s 40159Continuing effect of certificates of compliance(1)An existing certificate of compliance under section 99 of the repealed regulation continues, on the commencement, to have effect as a gas inspection certificate under chapter 5, part 3.(2)A certificate mentioned in section 109(2A)(b) of the repealed regulation given by a licensed person is, on the commencement, taken to be a certification given under section 734(3) of the Act.(3)A certificate mentioned in section 110(2), 111(2) or 112(2) of the repealed regulation given by a licensed person continues, on the commencement, to have effect as a gas inspection certificate under chapter 5, part 3.(4)In this section—licensed person means a licensed person under the repealed regulation.s 159 amd 2007 SL No. 312 s 45160Approval of plans and specifications for particular installations(1)An existing approval given by the chief gas examiner under section 100(2) of the repealed regulation continues, on the commencement, to have effect.(2)The installation to which the approval relates is not required to comply with a safety requirement to the extent that the approval relates to an aspect of the plans and specifications for the installation that does not comply with the safety requirement.(3)However, subsection (2) no longer applies if—

(a)the installation is modified so that it no longer complies with the approved plans and specifications; or

(b)the plans and specifications that were approved are modified.

161Effect of existing approval of vessel’s gas system(1)This section applies if the plans and specifications for a gas fuel system used for the propulsion of a vessel were approved under section 105 of the repealed regulation.(2)For section 104, the plans and specifications of the vessel’s gas system are taken to have been approved by an inspector.162Continuing effect of exemption(1)This section applies if—

(a)an existing exemption was given by the chief gas examiner under section 122 of the repealed regulation; and

(b)the exemption related to a requirement under the repealed regulation for which there is a corresponding requirement under this regulation.

(2)On the commencement, the exemption continues to have effect for the purpose of the corresponding requirement.(3)However—

(a)the chief inspector may cancel the exemption at any time by giving notice to the holder of the exemption; and

(b)section 122(3) of the repealed regulation continues in force in relation to the exemption.

Division 2Other transitional provisionsch 7 pt 1 div 2 hdg (prev ch 7 pt 2 hdg) renum 2007 SL No. 312 s 46163Continued application of Petroleum Act 1923 in relation to drilling of particular wells(1)Sections 57 and 68 do not apply in relation to a prescribed well—

(a)that was drilled before the commencement; or

(b)if drilling of the well starts before 1 July 2005.

(2)If sections 57 and 68 do not apply in relation to a prescribed well, the drilling of the well must comply with all relevant requirements under the 1923 Act, as it was before the commencement.164Audit and inspection fee for 2004–2005 financial yearThe audit and inspection fee payable by a liable person for the financial year starting on 1 July 2004 is the amount that is one-half of the fee for the year provided for under chapter 6, part 2, division 2.Part 2Transitional provisions for the Petroleum and Gas (Production and Safety) Amendment Regulation (No. 1) 2007ch 7 pt 2 hdg ins 2007 SL No. 312 s 47165Person not required to give notice about use of preferred standard for existing activity or thingSection 7(4)(b)(i) does not apply to a person, who immediately before commencement of this section, was required to comply with a safety requirement that was a preferred standard under section 7(2) and schedule 1 for an activity or thing.s 165 ins 2007 SL No. 312 s 47166Application of provision about competency requirements for drilling rig workersSection 54AA does not apply to the operator of a drilling operating plant until 1 January 2009.s 166 ins 2007 SL No. 312 s 47Part 3Transitional provision for the Mines and Energy Legislation Amendment Regulation (No. 2) 2008ch 7 pt 3 hdg ins 2008 SL No. 158 s 18167Payment of annual rent for a particular period(1)This section applies to annual rent for an authority that would have been payable on or before 30 August 2008 under the unamended provision.(2)The proportion of the annual rent relating to the period from the day the annual rent would have been payable under the unamended provision to 31 August 2008, is payable on or before 31 August 2008 with the annual rent for the authority payable on that day under section 145, as amended by the Mines and Energy Legislation Amendment Regulation (No. 2) 2008.(3)In this section—unamended provision means section 145(3)(b) as in force immediately before the commencement of this section.s 167 ins 2008 SL No. 158 s 18Part 4Transitional provision for the Mines and Energy Legislation Amendment Regulation (No. 4) 2008ch 7 pt 4 hdg ins 2008 SL No. 263 s 5168Payment of annual licence fee(1)This section applies to an annual licence fee that would, under the unamended provision, be payable on the anniversary day for a pipeline or a petroleum facility licence from 1 September 2008 to 30 August 2009.(2)The annual licence fee must be paid on the anniversary day.(3)The amount of the annual licence fee payable on the anniversary day must be worked out using the formula—A = B/365 x Fwhere—A is the amount of the annual licence fee payable on the anniversary day.B is the number of days from the anniversary day to 30 August 2009.F is the annual licence fee stated in schedule 9, part 4.(4)In this section—anniversary day means the anniversary of the day the licence took effect.unamended provision means section 134 as in force immediately before the commencement of this section.s 168 ins 2008 SL No. 263 s 5Part 5Transitional provision for the Mines and Energy Legislation Amendment Regulation (No. 2) 2010ch 7 pt 5 hdg ins 2010 SL No. 142 s 8169Confidentiality period for required information lodged before commencement(1)This section applies to required information for a petroleum tenure if the required information is lodged before the commencement of this section.(2)Despite section 51(4), the confidentiality period for the required information is the confidentiality period mentioned in section 51(2) of the pre-amended regulation.(3)In this section—pre-amended regulation means this regulation as in force immediately before the commencement.s 169 ins 2010 SL No. 142 s 8Part 6Transitional provision for Petroleum and Gas (Production and Safety) Amendment Regulation (No. 2) 2010ch 7 pt 6 hdg (prev ch 7 pt 5) ins 2010 SL No. 143 s 17renum 2010 SL No. 248 s 8170Safety and health fee return for 2010–2011 year(1)A liable person must lodge a return, instead of a safety and health fee return required under section 139(1)—

(a)for the financial year ending on 30 June 2010, by 31 August 2010; and

(b)for the half year ending on 31 December 2010, by 20 January 2011; and

(c)for the quarter year ending on 31 March 2011, by 20 April 2011; and

(d)for the quarter year ending on 30 June 2011, by 20 July 2011.

Maximum penalty—20 penalty units.(2)The provisions of this regulation, other than section 139(1), relating to a safety and health fee return apply for a return under subsection (1) as if the return were a safety and health fee return.(3)However, a reference in section 139(2) to the quarter is taken to be a reference to the period to which the return required to be lodged by the liable person under subsection (1) relates.s 170 (prev s 169) ins 2010 SL No. 143 s 17amd 2010 SL No. 248 s 9 (1)renum 2010 SL No. 248 s 9 (2)Part 7Transitional provisions for Petroleum and Other Legislation Amendment Regulation (No. 1) 2011ch 7 pt 7 hdg ins 2011 SL No. 35 s 16171Existing intention to drill a petroleum well or bore(1)This section applies if—

(a)before the commencement of this section, a petroleum tenure holder intended to drill a well or bore; and

(b)the holder is required to lodge, but has not lodged, a notice under section 31 for the well or bore.

(2)Old section 31 continues to apply to the holder for the well or bore.(3)In this section—old section 31 means section 31 as in force immediately before the commencement of this section.s 171 ins 2011 SL No. 35 s 16172Confidentiality period for report about hydraulic fracturing activities lodged before commencement(1)This section applies to a report, about hydraulic fracturing activities carried out by the holder of a petroleum tenure, lodged under section 553(1)(b) of the Act before the commencement.(2)Despite section 51(2)(j), the prescribed confidentiality period for the report starts on the commencement and ends on the day that is 5 years after the commencement.(3)In this section—commencement means commencement of this section.s 172 ins 2011 SL No. 35 s 16Part 8Transitional provision for Resources Legislation and Another Regulation Amendment Regulation (No. 1) 2012ch 7 pt 8 hdg ins 2012 SL No. 169 s 20173Application of s 149H—unpaid royalty interest rate(1)This section applies if, immediately before 1 October 2012, an amount of petroleum royalty payable by a petroleum producer is unpaid (the unpaid petroleum royalty).(2)Section 149H, as in force on 1 October 2012, applies to the unpaid petroleum royalty on and from that day.s 173 ins 2012 SL No. 169 s 20Part 9Transitional provisions for Natural Resources and Mines Legislation Amendment Regulation (No. 1) 2013ch 7 pt 9 hdg ins 2013 SL No. 37 s 52174Superseded version of amended mandatory or preferred standard taken to apply until changeover date(1)This section applies if there is an amended mandatory standard or an amended preferred standard for a safety requirement.(2)A person is taken, until the changeover date, to comply with an amended mandatory standard for a safety requirement if the person complies with the superseded version of the standard.(3)For an amended preferred standard for a safety requirement, a person is taken, until the changeover date—

(a)to comply with the standard if the person complies with the superseded version of the standard; and

(b)to comply with the safety requirement without complying with the standard if the person—

(i)gives the chief inspector a notice that the person is not complying with the superseded version of the standard; and

(ii)has written evidence showing the level of risk for the activity or thing to which the safety requirement applies is equal to or less than the level of risk that would be achieved by complying with the superseded version of the standard.Example of written evidence—a report setting out a risk assessment carried out by a competent person

(4)If the superseded version of an amended mandatory standard or an amended preferred standard for a safety requirement allows a competent person, or any other person, to grant an exemption from, or in any other way change, the requirements stated in the superseded version, the exemption or change may only be granted or made by the chief inspector.Example—The superseded version of an amended preferred standard might provide that a competent person can grant an exemption from provisions of the superseded standard. For the purpose of this regulation, the exemption can only be granted by the chief inspector.(5)If a safety requirement taken to be complied with under this section is inconsistent with an other safety requirement, the other safety requirement prevails to the extent of the inconsistency.(6)In this section—amended mandatory standard means a mandatory standard whose title is amended at the commencement of this section.amended preferred standard means a preferred standard whose title is amended at the commencement of this section.changeover date means the day that is 6 months after the commencement of this section.superseded version, of an amended mandatory standard or an amended preferred standard, means the version of the amended standard stated in schedule 1, column 1, immediately before the commencement of this section.s 174 ins 2013 SL No. 37 s 52175Superseded version of amended transmission pipeline standard applies for pipeline being constructed(1)This section applies if, at the commencement of this section, the holder of a pipeline licence has started, but has not completed, construction of a pipeline in the area of the licence.(2)For the pipeline being constructed, the holder, or a person acting for the holder, is taken to comply with the amended transmission pipeline standard for a safety requirement if the person complies with the superseded version of the standard.(3)In this section—amended transmission pipeline standard means the transmission pipeline standard, as amended at the commencement of this section.superseded version, of the amended transmission pipeline standard, means the version of the amended transmission pipeline standard stated in schedule 1, part 2, column 1, immediately before the commencement of this section.transmission pipeline standard means the standard stated in schedule 1, part 2, column 1 immediately before the commencement of this section.s 175 ins 2013 SL No. 37 s 52Part 10Transitional provision for Petroleum and Gas (Production and Safety) Amendment Regulation (No. 1) 2013ch 7 pt 10 hdg ins 2013 SL No. 195 s 11176Estimation and publication of safety and health costs for 2013–14 financial year(1)The chief executive must, for the 2013–14 financial year, prepare a costs estimate of the safety and health operating costs for each relevant category of liable person for the year.(2)The costs estimate must be published on the department’s website on, or as soon as practicable after, the commencement.(3)This section applies despite section 134AA(2).(4)In this section—2013–14 financial year means the financial year ending 30 June 2014.s 176 ins 2013 SL No. 195 s 11Part 11Transitional provision for Petroleum Legislation Amendment Regulation (No. 1) 2015ch 7 pt 11 hdg ins 2015 SL No. 51 s 26177Particular samples not required to be kept(1)This section applies to the holder of a petroleum tenure if, before the commencement, the holder was given an exemption under section 47(4), as in force immediately before the commencement, from having to keep a sample from a coal seam gas well.(2)The holder is not required to keep the sample under section 47(1).s 177 ins 2015 SL No. 51 s 26Part 12Transitional provisions for Revenue Legislation Amendment Regulation (No. 1) 2016ch 7 pt 12 hdg ins 2016 SL No. 25 s 17178Definitions for partIn this part—new, in relation to a provision of this regulation, means the provision as in force on the commencement.pre-commencement decision means a petroleum royalty decision made before the commencement.previous, in relation to a provision of this regulation, means the provision as in force immediately before the commencement.s 178 ins 2016 SL No. 25 s 17179Existing applications for petroleum royalty decisions(1)This section applies if—

(a)before the commencement, a petroleum producer made an application (the pre-commencement application) for a petroleum royalty decision for petroleum—

(i)in compliance with a request under previous section 148C(1)(b) by the Minister; or

(ii)under previous section 148D; and

(b)the application relates to either—

(i)for petroleum produced or that will be produced under a petroleum tenure or 1923 Act petroleum tenure—an amount of petroleum to be disposed of on or after the commencement; or

(ii)for petroleum produced or that will be produced other than under a petroleum tenure or 1923 Act petroleum tenure—an amount of petroleum to be produced on or after the commencement; and

(c)on the commencement, the application had not been decided.

(2)To the extent the application relates to petroleum disposed of or produced before the commencement—

(a)the application must be decided under previous chapter 6, part 2, division 4; and

(b)previous chapter 6, part 2, division 4 continues to apply in relation to the application and any decision on the application as if the Revenue Legislation Amendment Regulation (No. 1) 2016 had not been made.

(3)To the extent the application relates to petroleum to be disposed of or produced on or after the commencement—

(a)a separate application for a petroleum royalty decision is taken to have been made under new section 148B for that petroleum; and

(b)the separate application must be decided under new chapter 6, part 2, division 4; and

(c)that division applies in relation to the separate application and any decision on the application.

Example of the operation of subsections (2) and (3)—An application made before the commencement relates to petroleum that has been disposed of or produced before the commencement and petroleum to be disposed of or produced after the commencement. The Minister must make 2 separate decisions for the application.In relation to petroleum disposed of or produced before the commencement, the application must be decided under previous chapter 6, part 2, division 4 and those provisions continue to apply in relation to the decision.In relation to petroleum disposed of or produced after the commencement, a separate application is taken to have been made under section 148B. The decision for that application must be made under new section 148B, and new chapter 6, part 2, division 4 applies in relation to the decision.(4)Anything done or existing in relation to the pre-commencement application is taken to have been done or existing in relation to the separate application.s 179 ins 2016 SL No. 25 s 17180Existing petroleum royalty decisions(1)This section applies to a pre-commencement decision relating to the following petroleum (the relevant petroleum)—

(a)if the petroleum is produced or will be produced under a petroleum tenure or 1923 Act petroleum tenure—an amount of petroleum to be disposed of on or after the commencement;

(b)if the petroleum is produced or will be produced other than under a petroleum tenure or 1923 Act petroleum tenure—an amount of petroleum to be produced on or after the commencement.

(2)To the extent the decision relates to relevant petroleum, the decision is taken to have been made under new chapter 6, part 2, division 4.(3)However, the petroleum producer for the petroleum can not apply for a review, under section 148J(1)(a), of the decision.Example of the operation of subsections (2) and (3)—A petroleum royalty decision is made under previous chapter 6, part 2, division 4 that states a method of working out a component of the wellhead value of both relevant petroleum, and petroleum produced or disposed of before the commencement.To the extent the decision relates to relevant petroleum, the decision may be applied after its expiry under section 148F, and may be amended under section 148H or 148K. The producer must comply with its obligations to notify the Minister under section 148G, and may also seek a review of a decision to amend the petroleum royalty decision under section 148J(1)(b), in relation to the relevant petroleum.However, if the decision is amended in relation to petroleum produced or disposed of before the commencement, the previous provisions of this regulation apply in relation to the amendment of the decision. This means, for example, the producer can not seek a review of the decision to amend the petroleum royalty decision for the petroleum produced before the commencement under section 148J(1)(a).(4)The Minister must, within 60 days after the commencement, give the petroleum producer for the relevant petroleum a notice complying with subsection (5).(5)The notice must identify any facts or circumstances stated in the pre-commencement decision that the Minister considers would have a direct or indirect impact on the decision, in relation to the relevant petroleum, if the fact or circumstance were to change.(6)Each fact or circumstance mentioned in subsection (5) that is identified in the notice is taken to be a stated factor for the decision, in relation to the relevant petroleum.s 180 ins 2016 SL No. 25 s 17181Review by Minister of pre-commencement decisions on or after right to amend day(1)This section applies to a pre-commencement decision only if the Minister has not amended the pre-commencement decision under new section 148H(1)(a), (b) or (d).(2)The Minister may review the pre-commencement decision on or after the day (the right to amend day) that is 5 years after the day liability for petroleum royalty for petroleum the subject of the pre-commencement decision first became payable by the producer.(3)In reviewing the decision, the Minister may—

(a)consider any matter mentioned in section 148D(b) or (c) as if that matter related to the review; and

(b)in relation to a component of the wellhead value of the petroleum, decide any matter mentioned in section 148E(2), (4) or (5) as if it related to the review; and

(c)amend the pre-commencement decision.

(4)A pre-commencement decision that is amended under this section is the new decision.(5)The new decision—

(a)applies only in relation to petroleum disposed of or produced on or after the right to amend day; and

(b)is taken to be a petroleum royalty decision that has been amended under section 148H.

(6)The Minister must give the producer a notice for the new decision stating—

(a)that the Minister has amended the pre-commencement decision; and

(b)how the pre-commencement decision has been amended; and

(c)the reasons why the Minister has amended the pre-commencement decision.

s 181 ins 2016 SL No. 25 s 17Part 13Transitional provision for Mineral and Energy Resources (Common Provisions) Regulation 2016ch 7 pt 13 hdg ins 2016 SL No. 169 s 76182Application of joint interaction management plan provisions(1)The pre-amended regulation continues to apply in relation to the following for a period of 6 months after the commencement as if the joint interaction management plan provisions had not commenced—

(a)an operating plant, or the area of a petroleum tenure in which an operating plant is situated, mentioned in the pre-amended Act, section 386(1)(a);

(b)an operating plant, the area of a coal or oil shale mining lease (the lease area) in which an operating plant is situated, or an area adjacent to the lease area, mentioned in the pre-amended Act, section 705(a);

(c)an activity under an authority to prospect (csg) carried out in an overlapping area the subject of an authority to prospect (csg) within the meaning of the Common Provisions Act, section 103 if coal mining operations under an exploration permit (coal), mineral development licence (coal) or mining lease (coal) within the meaning of the Common Provisions Act, section 103 are also carried out in the overlapping area.

(2)In this section—joint interaction management plan provisions means sections 72B, 72C and 72D.pre-amended Act means the Act as in force immediately before the commencement of the Water Reform and Other Legislation Amendment Act 2014.pre-amended regulation means this regulation as in force immediately before the commencement.s 182 ins 2016 SL No. 169 s 76Part 14Transitional provisions for Royalty Legislation Amendment Act 2020ch 7 pt 14 hdg ins 2020 Act No. 30 s 104183Definitions for partIn this part—amending Act means the Royalty Legislation Amendment Act 2020.former, for a provision of the Act or this regulation, means the provision as in force from time to time before the commencement.new, for a provision of this regulation, means the provision as in force from the commencement.s 183 ins 2020 Act No. 30 s 104184Financial year 2020–2021 taken to start on 1 October 2020 for new ch 6(1)This section applies if a petroleum producer is required, under new section 148Q(1)(b), to lodge a royalty return for a financial year.(2)For new chapter 6, the financial year that starts on 1 July 2020 and ends on 30 June 2021 is taken to start on 1 October 2020 and end on 30 June 2021.s 184 ins 2020 Act No. 30 s 104185Petroleum royalty payable on petroleum produced in royalty return period ending before 1 October 2020 but not disposed of before 1 October 2020(1)This section applies if—

(a)a petroleum producer produced petroleum under a petroleum tenure or a 1923 Act petroleum tenure in a royalty return period that ended before 1 October 2020; and

(b)the petroleum was not disposed of before 1 October 2020.

(2)For former chapter 6, the petroleum royalty payable by the petroleum producer is—

(a)despite former section 147(1)(a), taken to be payable for the royalty return period that ended on 30 September 2020; and

(b)despite former section 147C(a), taken to be payable at the rate of 12.5% of the wellhead value of the petroleum mentioned in subsection (1).

(3)To remove any doubt, it is declared that former section 148 continues to apply for working out the wellhead value of the petroleum.(4)In this section—royalty return period see former section 146A.s 185 ins 2020 Act No. 30 s 104186Petroleum royalty payable on petroleum produced in annual return period ending before 1 October 2020 but not disposed of before 1 October 2020(1)This section applies if—

(a)a petroleum producer produced petroleum under a petroleum tenure or a 1923 Act petroleum tenure in an annual return period that ended before 1 October 2020; and

(b)the petroleum was not disposed of before 1 October 2020.

(2)For former chapter 6, the petroleum royalty payable by the petroleum producer is—

(a)despite former section 147BA(1)(a), taken to be payable for the annual return period that ended on 30 September 2020; and

(b)despite former section 147C(a), taken to be payable at the rate of 12.5% of the wellhead value of the petroleum mentioned in subsection (1).

(3)To remove any doubt, it is declared that former section 148 continues to apply for working out the wellhead value of the petroleum.(4)In this section—annual return period see former section 599(11) of the Act.s 186 ins 2020 Act No. 30 s 104187Working out components of wellhead value of petroleum produced before 1 October 2020(1)This section applies if petroleum was produced by a petroleum producer before 1 October 2020.(2)Former chapter 6, part 2, division 4, subdivisions 2 and 2A continue to apply, as if the amending Act had not commenced, for working out the components of the wellhead value of the petroleum. (3)Without limiting subsection (2), any of the following may happen after the commencement in relation to the petroleum—

(a)the petroleum producer may apply under former section 148B for a petroleum royalty decision;

(b)a notice may be given to the petroleum producer under former section 148C(3);

(c)a petroleum royalty decision may be made under former section 148E;

(d)a petroleum royalty decision may be amended under former section 148H;

(e)the petroleum producer may apply under former section 148J for review of—

(i)a petroleum royalty decision; or

(ii)an amendment of a petroleum royalty decision;

(f)a review application may be decided under former section 148K;

(g)a reassessment may be made under former section 148M.

(4)However, for subsection (3)(e), the petroleum producer may apply under former section 148J for review of a petroleum royalty decision, or an amendment of a petroleum royalty decision, only if the decision or the amendment was made before the commencement.s 187 ins 2020 Act No. 30 s 104188Petroleum producer to advise revenue commissioner of particular matters affecting petroleum royalty decision(1)This section applies if, before or after the commencement, a petroleum royalty decision was or is made under former section 148E in relation to a petroleum producer.(2)Section 148G, as in force immediately before the commencement, continues to apply in relation to the petroleum producer as if the amending Act had not commenced. s 188 ins 2020 Act No. 30 s 104189Application for petroleum royalty decision made before commencement(1)This section applies if—

(a)before the commencement, a petroleum producer made an application under former section 148B(1) for a petroleum royalty decision; and

(b)immediately before the commencement, the application had not been finally dealt with.

(2)Former chapter 6 continues to apply in relation to the application as if the amending Act had not commenced. (3)This section does not limit section 187.s 189 ins 2020 Act No. 30 s 104190Application for review made before commencement(1)This section applies if—

(a)before the commencement, a petroleum producer made an application under former section 148J for the review of a petroleum royalty decision or an amendment of a petroleum royalty decision; and

(b)immediately before the commencement, the application had not been finally dealt with.

(2)Former chapter 6 continues to apply in relation to the application as if the amending Act had not commenced. (3)This section does not limit section 187.s 190 ins 2020 Act No. 30 s 104191References to Minister taken to be references to revenue commissioner(1)This section applies if a provision of this part provides that a former provision of this regulation is to continue to apply in relation to a matter as if the amending Act had not commenced.(2)A reference in the former provision to the Minister is taken to be a reference to the revenue commissioner.s 191 ins 2020 Act No. 30 s 104Schedule 1Asch 1A hdg ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 106Part 1sch 1A pt 1 hdg ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 1061sch 1A s 1 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 1062sch 1A s 2 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 1063sch 1A s 3 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 106Part 2sch 1A pt 2 hdg ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 1064sch 1A s 4 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 1065sch 1A s 5 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 1066sch 1A s 6 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 1067sch 1A s 7 ins 2010 SL No. 297 s 5amd 2016 SL No. 75 s 129 sch 12sch 1A s 7 def declared pest sub 2016 SL No. 75 s 129 sch 12sch 1A s 7 def reproductive material sub 2016 SL No. 75 s 129 sch 12sch 1A s 7 om 2016 SL No. 169 s 1068sch 1A s 8 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 1069sch 1A s 9 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 10610sch 1A s 10 ins 2010 SL No. 297 s 5om 2016 SL No. 169 s 106sch 1A om 2016 SL No. 169 s 106Schedule 1Dictionarysection 36-month period ...sch 1 def 6-month period om 2017 SL No. 163 s 22(1)acceptable level ...sch 1 def acceptable level om 2018 SL No. 135 s 200affected aquifers ...sch 1 def affected aquifers om 2013 SL No. 37 s 54AG ...sch 1 def AG om 2018 SL No. 135 s 200alter ...sch 1 def alter ins 2005 SL No. 300 s 49(2)om 2018 SL No. 135 s 200alternative safety measures ...sch 1 def alternative safety measures om 2018 SL No. 135 s 200amount, of petroleum produced under a joint venture tenure, for chapter 6, part 6, see section 148ZB.sch 1 def amount ins 2020 Act No. 30 s 105(2)applicant ...sch 1 def applicant om 2018 SL No. 135 s 200appraisal well ...sch 1 def appraisal well om 2017 SL No. 163 s 22(1)AS 2885 ...sch 1 def AS 2885 amd 2014 SL No. 136 s 14om 2018 SL No. 135 s 200AS 3814 ...sch 1 def AS 3814 om 2009 SL No. 186 s 23(1)AS 5601 ...sch 1 def AS 5601 om 2009 SL No. 186 s 23(1)AS/IEC ...sch 1 def AS/IEC om 2018 SL No. 135 s 200AS/NZS ...sch 1 def AS/NZS om 2018 SL No. 135 s 200audit and inspection fee ...sch 1 def audit and inspection fee om 2010 SL No. 143 s 21(1)audit and inspection fee return ...sch 1 def audit and inspection fee return om 2010 SL No. 143 s 21(1)authorised certifier ...sch 1 def authorised certifier om 2018 SL No. 135 s 200authorised installer ...sch 1 def authorised installer ins 2005 SL No. 300 s 49(2)om 2018 SL No. 135 s 200authorised test station ...sch 1 def authorised test station om 2018 SL No. 135 s 200automotive LPG ...sch 1 def automotive LPG ins 2007 SL No. 132 s 24(2)om 2018 SL No. 135 s 200automotive LPG site ...sch 1 def automotive LPG site ins 2007 SL No. 132 s 24(2)om 2018 SL No. 135 s 200average hedge settlement rate, for a royalty return period, for chapter 6, see section 134(1).sch 1 def average hedge settlement rate ins 2020 Act No. 30 s 105(2)average sales price—

(a)for domestic gas for a petroleum producer for a royalty return period, for chapter 6, part 3, division 2—see sections 146 and 147; or

(b)for supply gas for a petroleum producer for a royalty return period, for chapter 6, part 3, division 3—see sections 148B and 148D; or

(c)for project gas for a petroleum producer for a royalty return period, for chapter 6, part 3, division 4—see sections 148G and 148I; or

(d)for liquid petroleum for a petroleum producer for a royalty return period, for chapter 6, part 3, division 5—see sections 148L and 148M.

sch 1 def average sales price ins 2020 Act No. 30 s 105(2)benchmark price—

(a)for domestic gas for a royalty return period, for chapter 6, part 3, division 2—see section 144; or

(b)for supply gas for a royalty return period, for chapter 6, part 3, division 3—see section 148C; or

(c)for project gas for a royalty return period, for chapter 6, part 3, division 4—see section 148H; or

(d)for liquid petroleum for a royalty return period, for chapter 6, part 3, division 5—see section 148J.

sch 1 def benchmark price ins 2020 Act No. 30 s 105(2)bore means a water observation bore or a water supply bore.sch 1 def bore sub 2018 SL No. 135 s 200calendar quarter means each of the following 3-month periods in a year—

(a)1 January to 31 March;

(b)1 April to 30 June;

(d)1 October to 31 December.

sch 1 def calendar quarter ins 2020 Act No. 30 s 105(2)caravan ...sch 1 def caravan om 2018 SL No. 135 s 200category of liable person ...sch 1 def category of liable person ins 2013 SL No. 195 s 13(1)om 2018 SL No. 135 s 200chief gas examiner ...sch 1 def chief gas examiner om 2018 SL No. 135 s 200chief inspector of coal mines ...sch 1 def chief inspector of coal mines om 2018 SL No. 135 s 200CNG ...sch 1 def CNG ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200coal mining operations see the Coal Mining Safety and Health Act, schedule 3.sch 1 def coal mining operations sub 2018 SL No. 135 s 200commencement ...sch 1 def commencement om 2018 SL No. 135 s 200commercial vehicle or vessel ...sch 1 def commercial vehicle or vessel om 2018 SL No. 135 s 200completion day ...sch 1 def completion day om 2017 SL No. 163 s 22(1)component ...sch 1 def component ins 2010 SL No. 1 s 5sub 2018 SL No. 135 s 200amd 2019 SL No. 112 s 20om 2020 Act No. 30 s 105(1)condensate means liquid formed as a result of condensation caused by reduced pressure and temperature of hydrocarbons in a gaseous state in a natural underground reservoir.sch 1 def condensate sub 2018 SL No. 135 s 200construction and abandonment code ...sch 1 def construction and abandonment code ins 2011 SL No. 243 s 13(2)sub 2013 SL No. 235 s 30(1)om 2018 SL No. 135 s 200corresponding law ...sch 1 def corresponding law ins 2005 SL No. 300 s 49(2)om 2018 SL No. 135 s 200costs estimate ...sch 1 def costs estimate ins 2013 SL No. 195 s 13(1)om 2018 SL No. 135 s 200CSG tenure ...sch 1 def CSG tenure ins 2011 SL No. 243 s 13(2)om 2018 SL No. 135 s 200cylinder ...sch 1 def cylinder amd 2010 SL No. 116 s 45(1)om 2018 SL No. 135 s 200Dangerous Goods Act ...sch 1 def Dangerous Goods Act om 2011 Act No. 18 s 404 sch 4 pt 1dealer ...sch 1 def dealer om 2018 SL No. 135 s 200development well ...sch 1 def development well om 2017 SL No. 163 s 22(1)directional well ...sch 1 def directional well om 2017 SL No. 163 s 22(1)disposes of ...sch 1 def disposes of amd 2011 SL No. 295 s 15sub 2018 SL No. 135 s 200om 2020 Act No. 30 s 105(1)distribution authority ...sch 1 def distribution authority om 2007 SL No. 132 s 24(1)distribution system ...sch 1 def distribution system om 2007 SL No. 312 s 51(1)domestic gas, for chapter 6, see section 135.sch 1 def domestic gas ins 2020 Act No. 30 s 105(2)drilling operating plant means an operating plant used for any of the following—

(a)to drill a prescribed well;

(b)to complete, maintain or work on a prescribed well for the production of petroleum;

(c)to plug and abandon a prescribed well.

sch 1 def drilling operating plant ins 2005 SL No. 300 s 49(2)sub 2018 SL No. 135 s 200earlier return period ...sch 1 def earlier return period ins 2016 SL No. 25 s 18(2)sub 2018 SL No. 135 s 200om 2020 Act No. 30 s 105(1)election period, for a joint venture tenure, for chapter 6, part 6, see section 148ZB.sch 1 def election period ins 2020 Act No. 30 s 105(2)existing ...sch 1 def existing om 2018 SL No. 135 s 200exploration well ...sch 1 def exploration well om 2017 SL No. 163 s 22(1)explosive ...sch 1 def explosive om 2018 SL No. 135 s 200flammable hydrocarbon gas ...sch 1 def flammable hydrocarbon gas om 2018 SL No. 135 s 200fuel gas container ...sch 1 def fuel gas container om 2018 SL No. 135 s 200fuel gas network ...sch 1 def fuel gas network om 2018 SL No. 135 s 200gas, for chapter 6, see section 134(1).sch 1 def gas ins 2020 Act No. 30 s 105(2)gas compliance certificate ...sch 1 def gas compliance certificate sub 2005 SL No. 300 s 49 (1)–(2)amd 2007 SL No. 312 s 51(3)om 2018 SL No. 135 s 200gas fitting ...sch 1 def gas fitting om 2018 SL No. 135 s 200gas fuel system means a gas system that supplies gas as a fuel to an engine.sch 1 def gas fuel system ins 2005 SL No. 300 s 49(2)sub 2018 SL No. 135 s 200gas inspection certificate ...sch 1 def gas inspection certificate amd 2007 SL No. 312 s 51(4)om 2018 SL No. 135 s 200gas work requirements ...sch 1 def gas work requirements ins 2014 SL No. 253 s 13(1)om 2018 SL No. 135 s 200general area information ...sch 1 def general area information om 2017 SL No. 163 s 22(1)geological summary ...sch 1 def geological summary om 2017 SL No. 163 s 22(1)geothermal well ...sch 1 def geothermal well ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200GHG project ...sch 1 def GHG project ins 2010 SL No. 143 s 21(2)amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 200GHG stream pipeline ...sch 1 def GHG stream pipeline ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200GHG well ...sch 1 def GHG well ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200hazard ...sch 1 def hazard om 2018 SL No. 135 s 200hazard information ...sch 1 def hazard information om 2017 SL No. 163 s 22(1)health professional ...sch 1 def health professional ins 2011 SL No. 44 s 35sub 2012 SL No. 90 s 41 schom 2018 SL No. 135 s 200hedge settlement rate, for a day, for chapter 6, see section 134(1).sch 1 def hedge settlement rate ins 2020 Act No. 30 s 105(2)horizontal well ...sch 1 def horizontal well amd 2017 SL No. 163 s 22(3)om 2018 SL No. 135 s 200hydraulic fracturing activities means a form of stimulation that involves specially engineered fluids being pumped at a high pressure and rate into a reservoir for the purpose of opening fractures.sch 1 def hydraulic fracturing activities ins 2011 SL No. 35 s 18(1)sub 2018 SL No. 135 s 200hydraulic fracturing activities completion report ...sch 1 def hydraulic fracturing activities completion report ins 2011 SL No. 35 s 18(1)om 2017 SL No. 163 s 22(1)hydraulic fracturing fluid ...sch 1 def hydraulic fracturing fluid ins 2011 SL No. 35 s 18(1)om 2018 SL No. 135 s 200hydraulic fracturing fluid statement ...sch 1 def hydraulic fracturing fluid statement ins 2011 SL No. 35 s 18(1)om 2017 SL No. 163 s 22(1)identifying name ...sch 1 def identifying name amd 2016 SL No. 169 s 108(2)–(3), 109 sch 4amd 2017 SL No. 163 s 22(4)om 2018 SL No. 135 s 200immediately ...sch 1 def immediately om 2018 SL No. 135 s 200impact report ...sch 1 def impact report om 2013 SL No. 37 s 54independent buyer, in relation to a petroleum producer or a reseller for the producer, for chapter 6, see section 134(1).sch 1 def independent buyer ins 2020 Act No. 30 s 105(2)industrial appliance ...sch 1 def industrial appliance amd 2014 SL No. 253 s 13(2)om 2018 SL No. 135 s 200interstate gas compliance certificate ...sch 1 def interstate gas compliance certificate ins 2005 SL No. 300 s 49 (2)amd 2007 SL No. 312 s 51(3)om 2018 SL No. 135 s 200interstate gas inspection certificate ...sch 1 def interstate gas inspection certificate ins 2005 SL No. 300 s 49(2)amd 2007 SL No. 312 s 51(4)om 2018 SL No. 135 s 200ISO ...sch 1 def ISO amd 2009 SL No. 186 s 23(2)om 2018 SL No. 135 s 200job safety analysis ...sch 1 def job safety analysis ins 2005 SL No. 300 s 49(2)om 2018 SL No. 135 s 200joint venture tenure, for chapter 6, part 6, see section 148ZC(1)(b).sch 1 def joint venture tenure ins 2020 Act No. 30 s 105(2)lead ...sch 1 def lead om 2017 SL No. 163 s 22(1)liable person ...sch 1 def liable person om 2018 SL No. 135 s 200liquid petroleum, for chapter 6, see section 138.sch 1 def liquid petroleum ins 2020 Act No. 30 s 105(2)LNG, for chapter 6, see section 134(1).sch 1 prev def LNG ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200pres def LNG ins 2020 Act No. 30 s 105(2)LNG project, for chapter 6, see section 134(1).sch 1 def LNG project ins 2020 Act No. 30 s 105(2)LNG project buyer, in relation to a petroleum producer or a reseller for the producer, for chapter 6, see section 134(1).sch 1 def LNG project buyer ins 2020 Act No. 30 s 105(2)lower flammable limit alarm level ...sch 1 def lower flammable limit alarm level ins 2011 SL No. 44 s 35amd 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 200LPGA automotive code of practice ...sch 1 def LPGA automotive code of practice ins 2007 SL No. 312 s 51(2)om 2018 SL No. 135 s 200LPG delivery network ...sch 1 def LPG delivery network om 2009 SL No. 296 s 8major consumer ...sch 1 def major consumer amd 2007 SL No. 132 s 24(3); 2010 SL No. 143 s 21(3); 2013 SL No. 195 s 13(2)om 2018 SL No. 135 s 200major processing facility ...sch 1 def major processing facility om 2018 SL No. 135 s 200mandatory standard ...sch 1 def mandatory standard om 2018 SL No. 135 s 200medical treatment ...sch 1 def medical treatment ins 2011 SL No. 44 s 35om 2018 SL No. 135 s 200member, of an LNG project, for chapter 6, see section 134(1). sch 1 def member ins 2020 Act No. 30 s 105(2)motor vehicle ...sch 1 def motor vehicle om 2018 SL No. 135 s 200non-automotive LPG ...sch 1 def non-automotive LPG ins 2015 SL No. 23 s 12(2)om 2018 SL No. 135 s 200non-associated water ...sch 1 def non-associated water ins 2017 SL No. 5 s 7om 2017 SL No. 163 s 22(1)non-tenure holder, for chapter 6, part 6, see section 148ZC(1)(a).sch 1 def non-tenure holder ins 2020 Act No. 30 s 105(2)oil, for chapter 6, see section 134(1).sch 1 def oil ins 2020 Act No. 30 s 105(2)operator ...sch 1 def operator amd 2007 SL No. 132 s 24(4); 2007 SL No. 312 s 51(5); 2011 SL No. 35 s 18(2)om 2015 SL No. 23 s 12(1)other underground water ...sch 1 def other underground water om 2016 SL No. 169 s 108(1)overlapping area ...sch 1 def overlapping area ins 2016 SL No. 169 s 77om 2018 SL No. 135 s 200owner ...sch 1 def owner om 2018 SL No. 135 s 200payment date ...sch 1 def payment date ins 2013 SL No. 195 s 13(1)om 2018 SL No. 135 s 200petroleum processing facility ...sch 1 def petroleum processing facility om 2018 SL No. 135 s 200petroleum product ...sch 1 def petroleum product sub 2018 SL No. 135 s 200om 2020 Act No. 30 s 105(1)petroleum royalty decision ...sch 1 def petroleum royalty decision ins 2010 SL No. 1 s 5sub 2016 SL No. 25 s 18(1)–(2); 2018 SL No. 135 s 200om 2020 Act No. 30 s 105(1)prediction period ...sch 1 def prediction period om 2013 SL No. 37 s 54preferred standard ...sch 1 def preferred standard om 2018 SL No. 135 s 200prescribed area ...sch 1 def prescribed area ins 2011 SL No. 35 s 18(1)om 2017 SL No. 163 s 22(1)prescribed underground water information ...sch 1 def prescribed underground water information om 2011 SL No. 243 s 13(1)prescribed well means—

(a)a petroleum well; or

(b)a well under the 1923 Act.

sch 1 def prescribed well sub 2018 SL No. 135 s 200previous royalty return period, in relation to a royalty return period, means the royalty return period immediately preceding the royalty return period.sch 1 def previous royalty return period ins 2012 SL No. 169 s 21sub 2018 SL No. 135 s 200principal hazard management plan ...sch 1 def principal hazard management plan om 2013 SL No. 170 s 116production testing ...sch 1 def production testing om 2017 SL No. 163 s 22(1)production tubing hanger ...sch 1 def production tubing hanger ins 2005 SL No. 300 s 49(2)om 2018 SL No. 135 s 200product supplier ...sch 1 def product supplier ins 2007 SL No. 132 s 24(2)om 2018 SL No. 135 s 200project gas, for chapter 6, see section 137.sch 1 def project gas ins 2020 Act No. 30 s 105(2)proppant ...sch 1 def proppant ins 2011 SL No. 35 s 18(1)om 2018 SL No. 135 s 200prospect ...sch 1 def prospect om 2017 SL No. 163 s 22(1)proved and probable reserves ...sch 1 def proved and probable reserves om 2017 SL No. 163 s 22(1)quarterly period means each of the following 3-month periods in a year—

(a)1 January to 31 March;

(b)1 April to 30 June;

(d)1 October to 31 December.

sch 1 def quarterly period sub 2018 SL No. 135 s 200reissued invoice ...sch 1 def reissued invoice ins 2013 SL No. 195 s 13(1)om 2018 SL No. 135 s 200relevant category of liable person ...sch 1 def relevant category of liable person ins 2013 SL No. 195 s 13(1)om 2018 SL No. 135 s 200relevant coal mining area ...sch 1 def relevant coal mining area om 2018 SL No. 135 s 200relevant coal or oil shale mining tenement holder ...sch 1 def relevant coal or oil shale mining tenement holder om 2018 SL No. 135 s 200relevant entity, for a petroleum producer, for chapter 6, see section 134(1).sch 1 prev def relevant entity ins 2016 SL No. 25 s 18(2)sub 2020 Act No. 30 s 105(1)–(2)relevant network operator ...sch 1 def relevant network operator om 2018 SL No. 135 s 200relevant period, for a royalty return period, for chapter 6, part 3, see section 143.sch 1 def relevant period ins 2020 Act No. 30 s 105(2)relevant petroleum well ...sch 1 def relevant petroleum well om 2011 SL No. 243 s 13(1)relevant requirement ...sch 1 def relevant requirement om 2018 SL No. 135 s 200relevant time ...sch 1 def relevant time om 2011 SL No. 243 s 13(1)relevant Water Act bore ...sch 1 def relevant Water Act bore om 2017 SL No. 163 s 22(1)relevant water observation bore ...sch 1 def relevant water observation bore om 2017 SL No. 163 s 22(1)repealed regulation ...sch 1 def repealed regulation om 2018 SL No. 135 s 200reporting period ...sch 1 def reporting period, first mention, om 2017 SL No. 163 s 22(1)reporting period ...sch 1 def reporting period, second mention, ins 2017 SL No. 5 s 7om 2017 SL No. 163 s 22(1)required information ...sch 1 def required information amd 2013 SL No. 195 s 13(3)om 2018 SL No. 135 s 200reseller, for a petroleum producer, for chapter 6, see section 134(1).sch 1 def reseller ins 2020 Act No. 30 s 105(2)rig release day ...sch 1 def rig release day amd 2013 SL No. 235 s 30(2)om 2017 SL No. 163 s 22 (1)road tank vehicle ...sch 1 def road tank vehicle amd 2010 SL No. 116 s 45(2)om 2018 SL No. 135 s 200royalty estimate notice see section 149B(1).sch 1 def royalty estimate notice ins 2011 SL No. 32 s 7sub 2018 SL No. 135 s 200safety and health fee ...sch 1 def safety and health fee ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200safety and health fee return ...sch 1 def safety and health fee return ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200safety and health operating costs ...sch 1 def safety and health operating costs ins 2013 SL No. 195 s 13(1)om 2018 SL No. 135 s 200safety requirement means a safety requirement prescribed under section 669 of the Act.sch 1 def safety requirement sub 2018 SL No. 135 s 200scientific or technical survey ...sch 1 def scientific or technical survey om 2017 SL No. 163 s 22(1)seismic survey ...sch 1 def seismic survey om 2018 SL No. 135 s 200shot hole ...sch 1 def shot hole om 2018 SL No. 135 s 200site occupier ...sch 1 def site occupier ins 2007 SL No. 312 s 51(2)om 2018 SL No. 135 s 200SPE code ...sch 1 def SPE code sub 2008 SL No. 59 s 19om 2017 SL No. 163 s 22(1)standard abandonment requirements ...sch 1 def standard abandonment requirements sub 2017 SL No. 163 s 22 (1)–(2)om 2018 SL No. 135 s 200standard departmental public tenure enquiry report ...sch 1 def standard departmental public tenure enquiry report ins 2015 SL No. 39 s 51om 2016 SL No. 169 s 108(1)standard temperature and pressure, for chapter 6, see section 134(1).sch 1 def standard temperature and pressure ins 2020 Act No. 30 s 105(2)stated factor ...sch 1 def stated factor ins 2016 SL No. 25 s 18(2)sub 2018 SL No. 135 s 200om 2020 Act No. 30 s 105(1)status ...sch 1 def status om 2017 SL No. 163 s 22(1)stimulation ...sch 1 def stimulation om 2018 SL No. 135 s 200supply gas, for chapter 6, see section 136.sch 1 def supply gas ins 2020 Act No. 30 s 105(2)syngas ...sch 1 def syngas ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200tank ...sch 1 def tank om 2007 SL No. 312 s 51(1)tanker delivery carrier ...sch 1 def tanker delivery carrier ins 2007 SL No. 132 s 24(2)om 2018 SL No. 135 s 200tender details ...sch 1 def tender details om 2017 SL No. 163 s 22(1)tenure holder, for chapter 6, part 6, see section 148ZC(1)(b).sch 1 def tenure holder ins 2020 Act No. 30 s 105(2)tenure information ...sch 1 def tenure information om 2017 SL No. 163 s 22(1)total gas capacity ...sch 1 def total gas capacity ins 2007 SL No. 312 s 51(2)om 2018 SL No. 135 s 200UCG well ...sch 1 def UCG well ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200unpaid tax interest see the Taxation Administration Act 2001, section 54(1).sch 1 def unpaid tax interest ins 2020 Act No. 30 s 105(2)used vehicle or vessel ...sch 1 def used vehicle or vessel om 2018 SL No. 135 s 200vehicle ...sch 1 def vehicle om 2018 SL No. 135 s 200vessel see the Transport Operations (Road Use Management) Act 1995, schedule 4.sch 1 def vessel sub 2018 SL No. 135 s 200volume, of petroleum, for chapter 6, part 3, see section 143.sch 1 def volume ins 2020 Act No. 30 s 105(2)well completion equipment ...sch 1 def well completion equipment ins 2005 SL No. 300 s 49(2)om 2018 SL No. 135 s 200wellhead value ...sch 1 def wellhead value amd 2016 SL No. 25 s 18(3)sub 2018 SL No. 135 s 200; 2019 Act No. 20 s 62om 2020 Act No. 30 s 105(1)well or bore abandonment report ...sch 1 def well or bore abandonment report om 2017 SL No. 163 s 22(1)well or bore completion report ...sch 1 def well or bore completion report (prev def well completion report) amd 2013 SL No. 235 s 30(3)om 2017 SL No. 163 s 22(1)wet geothermal production ...sch 1 def wet geothermal production ins 2010 SL No. 143 s 21(2)om 2018 SL No. 135 s 200sch 1 prev sch 1 amd 2005 SL No. 300 s 45; 2007 SL No. 312 s 48; 2010 SL No. 143 s 18; 2010 SL No. 116 s 41; 2011 SL No. 44 s 29; 2011 SL No. 112 s 5; 2011 SL No. 243 s 11; 2013 SL No. 37 s 53; 2013 SL No. 235 s 27; 2014SL No. 136 s 11; 2014 SL No. 253 s 11; 2015 SL No. 23 s 10; 2016 SL No. 196 s 8om 2018 SL No. 135 s 199pres sch 1 (prev sch 12) sub 2018 SL No. 135 s 200renum 2020 Act No. 30 s 105(3)Schedule 2sch 2 amd 2005 SL No. 300 s 46; 2007 SL No. 312 s 49; 2011 SL No. 44 s 30; 2011 Act No. 18 s 404 sch 4 pt 1; 2011 SL No. 240 s 811; 2016 SL No. 169 s 109 sch 4om 2018 SL No. 135 s 199Schedule 3sch 3 hdg amd 2017 SL No. 163 s 19 (1)om 2018 SL No. 135 s 199Part 1sch 3 pt 1 hdg om 2018 SL No. 135 s 1991sch 3 s 1 def CSG well ins 2011 SL No. 243 s 12(1)om 2018 SL No. 135 s 199sch 3 s 1 def prescribed well or bore om 2018 SL No. 135 s 199sch 3 s 1 def well or bore sub 2017 SL No. 163 s 19(2)om 2018 SL No. 135 s 199sch 3 s 1 om 2018 SL No. 135 s 199Part 2sch 3 pt 2 hdg om 2018 SL No. 135 s 1992sch 3 s 2 amd 2011 SL No. 243 s 12 (2); 2013 SL No. 235 s 28om 2018 SL No. 135 s 1993sch 3 s 3 om 2018 SL No. 135 s 1994sch 3 s 4 om 2018 SL No. 135 s 199Part 3sch 3 pt 3 hdg om 2018 SL No. 135 s 1995sch 3 s 5 om 2018 SL No. 135 s 1996sch 3 s 6 amd 2011 SL No. 243 s 12(3)om 2018 SL No. 135 s 1997sch 3 s 7 amd 2011 SL No. 243 s 12(4)–(6)om 2018 SL No. 135 s 1998sch 3 s 8 amd 2011 SL No. 243 s 12(7)–(9)om 2018 SL No. 135 s 1999sch 3 s 9 om 2018 SL No. 135 s 19910sch 3 s 10 om 2018 SL No. 135 s 199Part 4sch 3 pt 4 hdg om 2018 SL No. 135 s 19911s 11 om 2018 SL No. 135 s 199sch 3 om 2018 SL No. 135 s 199Schedule 4sch 4 om 2018 SL No. 135 s 199Schedule 5sch 5 om 2018 SL No. 135 s 199Schedule 6sch 6 sub 2011 SL No. 44 ss 31–32om 2018 SL No. 135 s 199Schedule 7sch 7 hdg om 2018 SL No. 135 s 199Part 1sch 7 pt 1 hdg om 2018 SL No. 135 s 1991sch 7 s 1 amd 2005 SL No. 300 s 47om 2018 SL No. 135 s 199Part 2sch 7 pt 2 hdg om 2018 SL No. 135 s 1992sch 7 s 2 om 2018 SL No. 135 s 1993sch 7 s 3 amd 2010 SL No. 143 s 19om 2018 SL No. 135 s 1994sch 7 s 4 amd 2007 SL No. 312 s 50(1)om 2018 SL No. 135 s 1995sch 7 s 5 om 2018 SL No. 135 s 1996sch 7 s 6 om 2018 SL No. 135 s 199Part 3sch 7 pt 3 hdg amd 2007 SL No. 312 s 50(2)om 2018 SL No. 135 s 1997sch 7 s 7 sub 2007 SL No. 312 s 50(3)om 2018 SL No. 135 s 1998sch 7 s 8 amd 2007 SL No. 312 s 50 (4)om 2018 SL No. 135 s 1999sch 7 s 9 sub 2007 SL No. 312 s 50(5)om 2018 SL No. 135 s 199Part 4sch 7 pt 4 hdg om 2018 SL No. 135 s 19910sch 7 s 10 om 2018 SL No. 135 s 199Part 5sch 7 pt 5 hdg om 2018 SL No. 135 s 19911sch 7 s 11 amd 2008 SL No. 427 s 253 sch 3om 2018 SL No. 135 s 199sch 7 om 2018 SL No. 135 s 199Schedule 8sch 8 hdg om 2018 SL No. 135 s 1991sch 8 s 1 def approval person om 2009 SL No. 186 s 21(1)sch 8 s 1 def relevant gas device om 2018 SL No. 135 s 199sch 8 s 1 om 2018 SL No. 135 s 1992sch 8 s 2 amd 2009 SL No. 186 s 21om 2018 SL No. 135 s 1993sch 8 s 3 amd 2009 SL No. 186 s 21(3)om 2018 SL No. 135 s 1994sch 8 s 4 om 2018 SL No. 135 s 1995sch 8 s 5 amd 2010 SL No. 116 s 42; 2014 SL No. 136 s 12om 2018 SL No. 135 s 1996sch 8 s 6 amd 2009 SL No. 186 s 21(4); 2011 SL No. 44 s 33om 2018 SL No. 135 s 199sch 8 om 2018 SL No. 135 s 199Schedule 9sch 9 amd 2005 SL No. 103 s 26; 2005 SL No. 300 s 48; 2005 SL No. 263 s 10; 2006 SL No. 110 s 28; 2006 SL No. 293 s 9; 2007 SL No. 132 s 23; 2007 SL No. 273 s 8; 2008 SL No. 59 s 18; 2008 SL No. 192 s 24; 2008 SL No. 246 s 3; 2008 SL No. 366 s 8; 2009 SL No. 73 s 32; 2010 SL No. 143 s 20; 2010 SL No. 116 ss 43, 53; 2010 SL No. 248 s 10; 2010 SL No. 259 s 8; 2011 SL No. 35 s 17; 2011 SL No. 44 s 34; 2011 Act No. 16 s 37sub 2011 SL No. 94 s 23amd 2011 Act No. 18 s 404 sch 4 pt 1; 2012 SL No. 89 s 11; 2012 SL No. 105 s 36; 2012 SL No. 226 s 29; 2013 SL No. 37 s 48; 2013 SL No. 84 s 36; 2013 SL No. 89 s 11; 2013 SL No. 195 s 12; 2013 SL No. 235 s 29; 2014 SL No. 78 s 41; 2014 SL No. 94 s 10; 2014 SL No. 123 s 30; 2014 SL No. 136 s 13; 2014 SL No. 253 s 12; 2014 SL No. 332 s 6; 2015 SL No. 23 s 11; 2015 SL No. 39 s 49; 2015 SL No. 45 s 12; 2015 SL No. 79 s 4; 2016 SL No. 59 ss 49–66; 2016 SL No. 64 s 4; 2016 SL No. 88 s 11; 2016 SL No. 169 ss 107, 109 sch 4; 2017 SL No. 71 ss 48, 50–64; 2017 SL No. 106 s 12; 2017 SL No. 163 s 20; 2018 SL No. 63 ss 49–64; 2018 SL No. 65 s 11om 2018 SL No. 135 s 199Schedule 10sch 10 sub 2005 SL No. 263 s 11; 2006 SL No. 293 s 10; 2007 SL No. 273 s 9; 2008 SL No. 366 s 9; 2009 SL No. 73 s 33; 2010 SL No. 116 ss 44, 54; 2011 SL No. 94 s 23; 2012 SL No. 105 s 37; 2013 SL No. 84 s 37; 2014 SL No. 78 s 42; 2015 SL No. 39 s 50; 2016 SL No. 59 s 67om 2017 SL No. 163 s 21Schedule 11sch 11 hdg om 2016 SL No. 169 s 109 sch 41sch 11 s 1 om 2016 SL No. 169 s 109 sch 42sch 11 s 2 om 2016 SL No. 169 s 109 sch 43sch 11 s 3 amd 2009 SL No. 186 s 22om 2016 SL No. 169 s 109 sch 44sch 11 s 4 om 2016 SL No. 169 s 109 sch 4sch 11 om 2016 SL No. 169 s 109 sch 4