Royalty assessments and reassessments

When you lodge a royalty return for a period, an assessment is made even if your liability is nil. If a royalty return is not lodged, we can still make an assessment (a default assessment) if we are satisfied that there is a liability for the return period.

If we make a default assessment, you will also be liable for a penalty of 75% of the royalty assessed.

When your royalty liability has been incorrectly assessed, we can make a reassessment for the correct amount.

Generally reassessments will need to be made within 5 years of the original assessment.

If you think your royalty liability has been assessed incorrectly, you can request a reassessment. You can either:

You need to tell us within 30 days if you become aware that an assessment or reassessment was not, or is no longer, correct and the liability has been understated as a result.

Also consider...


Queensland Revenue Office

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