Liability for mining royalty

Liability for mining royalty arises when mineral is sold, disposed of or used in a return period.

It does not matter whether such minerals were:

  • extracted before or during the return period
  • extracted by you or someone else
  • sold, disposed of or used by you or someone else.

It also does not matter when (or if) you receive payment for the sale.

You are responsible for paying any royalty for all mining authorities held by you—even if someone else extracts and/or sells minerals from any of your authorities under a private or commercial arrangement with you.

Calculating the correct amount of royalty is important because we will impose a penalty of 75% of any understated liability.

Royalty liabilities are calculated on the basis of operations. An operation may contain a single mining authority or multiple authorities, as determined under the legislation or by us.


Queensland Revenue Office

  • Call 1300 300 734 (Australia) or
    +61 7 3179 2500 (overseas)
  • Send an email using our online enquiry form.