Western Australian Consolidated Regulations (1) Royalties for a
mineral shall be paid to the Department at Perth.
(2) Subject to this
regulation, royalties for a mineral shall be paid within 30 days after
the end of the quarter during which the relevant amount of the mineral was
produced or obtained.
(3) In the case of
gold metal, royalties shall be paid within 30 days after the end of the
quarter during which the gold metal is to be regarded because of
regulation 86AA as having been produced.
(4) In the case of
nickel, or a nickel by‑product the royalty for which is not based on
royalty value, royalties shall be paid within 30 days after the end of
the quarter during which the nickel or nickel by‑product was sold.
(5) In the case of a
mineral the royalty for which is based on royalty value, royalties shall,
subject to subregulation (6), be paid within 30 days after the end
of the quarter during which the gross invoice value of the mineral (or any
part of that value) was paid by the purchaser of the mineral.
(6) If the gross
invoice value of a mineral is paid in part‑payments, royalties for the
mineral may be paid in part‑payments in accordance with
subregulation (7).
(7) For the purposes
of subregulation (6), a royalty part‑payment for a mineral shall be
paid within 30 days after the end of the quarter during which a
part‑payment of the gross invoice value of the mineral was paid by the
purchaser of the mineral.
(7a) The amount of a
royalty part‑payment shall be calculated using a method approved by the
Director General of Mines.
(8) If the Director
General of Mines is satisfied by information given by the person liable to pay
the royalty that the amount of a royalty part‑payment is incorrect
because of a miscalculation of gross invoice value or allowable deductions or
for any other reason, any necessary adjustment is to be made and may be taken
into account in the next royalty part‑payment paid after the information
is given to the Director General of Mines.
(9) This regulation
does not apply to royalties payable under the
Mining (Ellendale Diamond Royalties) Regulations 2002 .
[Regulation 86A inserted in Gazette
14 Dec 2001 p. 6406‑7; amended in Gazette
8 Feb 2002 p. 607; 20 May 2005 p. 2159.]