AustLII Tasmanian Numbered Regulations

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MINERAL RESOURCES REGULATIONS 2006 (S.R. 2006, NO. 58) - REG 17

Audit report

(1)  The holder of a mineral tenement for a mineral not specified in Schedule 1 is, within 120 days after the end of the mineral tenement holder's financial year, to submit to the Director –
(a) a certificate from the mineral tenement holder's auditor certifying that the income statement used as the basis to complete the mineral tenement holder's royalty returns for that financial year has been prepared in accordance with the AIFRS; and
(b) a copy of the mineral tenement holder's annual financial statements for that financial year.
(2)  In subregulation (1)  –
financial statements means the financial statements for the mine from which a mineral referred to in the subregulation is obtained;
income statement means the mineral tenement holder's income statement for the mine from which a mineral referred to in the subregulation is obtained.


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