Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) The holder of, or
applicant for, a mining tenement shall, on each occasion that he pays
royalties to the Department forward with the royalties a royalty return, in a
form approved by the Minister, showing in full the details required to
calculate those royalties, including, where relevant —
(a) the
quantity of the mineral;
(b)
details, including relevant terms and other parties involved, of any sale of
the mineral;
(c) the
value, or royalty value of the mineral;
(d) the
gross invoice value of the mineral, when it was paid, and any allowable
deductions for the mineral;
(da) in
the case of a royalty part‑payment under regulation 86A, the method
of calculating the royalty part‑payment and details of the amount of the
relevant part‑payment of gross invoice value and when it was paid;
(e) in
the case of a mineral other than gold, the rate of royalty used where that
rate is different from the rate set out opposite the mineral in the Table to
regulation 86.
(2) A person who
contravenes subregulation (1) commits an offence.
(3)
Subregulation (1) does not apply to the tenement holder as defined in the
Mining (Ellendale Diamond Royalties) Regulations 2002 in relation to
royalties payable under those regulations.
[Regulation 85B inserted in Gazette
20 May 1988 p. 1705; amended in Gazette 3 Oct 1997
p. 5530; 14 Dec 2001 p. 6405; 8 Feb 2002
p. 607.]