Western Australian Consolidated Regulations

MINING REGULATIONS 1981 - REG 85

85 .         Terms used

        (1)         In this Division, unless the contrary intention appears —

        allowable deductions , in relation to a mineral, means —

            (a)         the amount, in Australian currency, of any reasonable costs incurred in transporting the mineral, in the form in which it is first sold, where those costs —

                  (i)         are incurred after the shipment date by the person liable to pay the royalty for the mineral; and

                  (ii)         relate to transport of the mineral by a person other than the person liable to pay the royalty for the mineral;

                and

            (b)         the price, in Australian currency, paid or to be paid by the person liable to pay the royalty for the mineral, for packaging materials used in transporting the mineral, in the form in which it is first sold;

        concentrate means the product of a process of extraction of metal or a metallic mineral from mineral ore that results in substantial enrichment of the metal or metallic mineral concerned;

        gross invoice value , in relation to a mineral, means the amount, in Australian currency, obtained by multiplying the quantity of the mineral, in the form in which it is first sold, for which payment is to be made (as set out in invoices relating to the sale) by the price for the mineral in that form (as set out in those invoices);

        nickel by‑product means a by‑product or co‑product of nickel mining or processing;

        purchaser , in relation to a mineral, means the person to whom the mineral is first sold;

        quarter means any one of the 3 monthly periods of any year ending on 31 March, 30 June, 30 September or 31 December;

        related corporation , in relation to a body corporate (the first body corporate ), means a body corporate that, under section 50 of the Corporations Act, is related to the first body corporate;

        royalty value , in relation to a mineral other than gold, means the gross invoice value of the mineral less any allowable deductions for the mineral;

        shipment date , in relation to a mineral, means —

            (a)         if the mineral is exported from Australia, the day on which the aircraft or ship transporting the mineral first leaves port in this State; or

            (b)         if the mineral is not exported from Australia, the day on which the mineral is first loaded on a vehicle for transport to the purchaser;

        sold includes transferred, shipped or otherwise disposed of, and sale has a corresponding meaning.

        (2)         In this Division a reference to a mineral includes a reference to a material containing that mineral.

        [Regulation 85 inserted in Gazette 16 Jun 2000 p. 2953; amended in Gazette 28 Sep 2001 p. 5357‑8; 14 Dec 2001 p. 6403‑4; 23 Jul 2002 p. 3425; 13 Dec 2002 p. 5803; 17 Jan 2003 p. 113.]