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OC 320/2017 - The Sodium Chloride Production Tax (Audit Assessments) Amendment Regulations, 2017 (Minister of Energy and Resources)
Description:

Title: The Sodium Chloride Production Tax (Audit Assessments) Amendment Regulations, 2017

Minister: Minister of Energy and Resources

Summary: (1) Subject to subsection (2), these regulations come into force on the day on which section 1 of The Miscellaneous Statutes (Economy – Audit Assessments) Amendment Act, 2017 comes into force.

(2) If these regulations are filed with the Registrar of Regulations after the day on which section 1 of The Miscellaneous Statutes (Economy – Audit Assessments) Amendment Act, 2017 comes into force, these regulations come into force on the day on which they are filed with the Registrar of Regulations.

These regulations will amend RRS M-17.1 Reg 5 to:

  • establish a ten percent penalty from audit findings on mineral producers; and
  • calculate interest of prime plus three percent from audit findings on mineral producers.

  • See: The Mineral Taxation Act, 1983, section 46





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