Royalty assessments and reassessments

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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 must 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 must 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.

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Queensland Revenue Office

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