Royalty returns and payments

Mining

Under the Mineral Resources Act 1989 and the Mineral Resources Regulation 2003, the holder of a mining lease, mining claim or other authority must periodically lodge royalty returns and pay any royalty payable in respect of minerals sold, used or disposed of during the relevant period. 

Holder type	Return/payment requirements
Large mineral producers (as notified by the Commissioner)	Lodge quarterly returns Pay royalty monthly (unless notified that royalty is payable quarterly)
Small mineral producers	Lodge annual returns Pay royalty annually

If you hold a mining lease or other authority, you must lodge a return even if no royalty is payable for a period. 

If you hold a mining claim, you do not need to lodge a return for any period starting on or after 1 July 2011 unless any of the following applies:

• royalty is payable for the period
• the mining claim forms part of an operation that involves one or more mining leases or other authorities
• we ask for a return to be lodged.

Petroleum

Under the Petroleum and Gas (Production and Safety) Act 2004 and Petroleum and Gas (Production and Safety) Regulation 2004, petroleum producers must:

• lodge royalty returns for any period in which petroleum is produced, disposed of or stored (in a natural underground reservoir)
• pay royalty for any period in which petroleum is disposed of.

Producer type	Return/payment requirements
Petroleum producers	Lodge quarterly and annual returns Pay royalty monthly (unless notified that royalty is payable quarterly)

If you hold an authority to prospect and production testing has been undertaken, you must lodge a return.

Quarterly returns must be lodged by the last business day of the month following the end of the quarter to which the return relates.

Annual returns must be lodged within three months after the end of the year to which the return relates.

Use the following approved forms (available in both PDF and Excel format).

PDF format	Excel format*
Form R01.1—Mineral royalty return—quarterly (PDF 255 K)	Form R01.1—Mineral royalty return—quarterly (Excel 355 K)
Form R01.2—Mineral royalty return—annual (PDF 250 K)	Form R01.2—Mineral royalty return—annual (Excel 360 K)
Form R02.1—Petroleum royalty return—quarterly and annual (PDF 250 K)	Form R02.1—Petroleum royalty return—quarterly and annual (Excel 355 K)

* When using the Excel spreadsheet, please note that it is your responsibility to make sure that the completed form accurately reflects each component and the total royalty payable. 

Audits

You may be audited to verify that you have complied with your obligations to lodge royalty returns and pay royalty.

Confidentiality

We will not disclose any submitted information to a third party without your consent, unless we are authorised or required to do so by law.

Any return lodged after the due date will incur a late fee. You can lodge your return in the following ways.

Email	royalty@osr.treasury.qld.gov.au
Post	Royalty Division Office of State Revenue PO Box 5806 BRISBANE  QLD  4001
Fax	(07) 3229 8453
In person (annual returns only)	Department of Employment, Economic Development and Innovation (DEEDI) district or regional office  Geological Survey of Queensland (GSQ) sales centre Level 10 119 Charlotte Street  Brisbane  QLD  4000

Royalty must be paid by the due date of:

• each monthly instalment (only for producers who pay monthly)
• the relevant royalty return (for other quarterly and annual lodgers).

Interest may be charged on any royalty not paid on time.

You can pay royalty in any of the following ways:

• electronic funds transfer 

Bank	Commonwealth Bank of Australia
Account name	Office of State Revenue Collection Account
BSB code	064-013
Account number	1000 0935
Description	Include 'royalty' (and the tenure ID for annual lodgers) in the transaction description

• cheque or money order (made payable to 'Queensland Treasury')
• credit card (Mastercard or Visa only)
• cash or EFTPOS (at a DEEDI district or regional office or the GSQ sales centre).

From 1 January 2012, quarterly return lodgers must pay royalty monthly.

We will notify you of how this change will affect your operation, and advise when you need to start making monthly payments. See our monthly payment arrangements information sheet (PDF 310 K) for more detail.

Note: Returns will continue to be lodged quarterly by the last business day of the month following the end of the quarter. A separate form must accompany each monthly payment. This form will be sent to the notified operations.

We may, in certain circumstances, allow a quarterly return lodger to pay royalty quarterly.

This change was announced in the 2011–12 Queensland State Budget, and is supported by the following legislation:

• Mineral Resources Regulation 2003
• Petroleum and Gas (Production and Safety) Regulation 2004.