Royalty return periods

Your royalty obligations are determined on a periodic basis, either quarterly or annually. You are required to lodge returns to meet these obligations, which you can do online using OSRconnect.

To register for OSRconnect, complete Form R03.1 to nominate a royalty administrator and email it to royalty@treasury.qld.gov.au. To use OSRconnect on behalf of a company, you will also need an AUSkey. AUSkey is a secure login to access online government services, including OSRconnect.

If you have already registered, you can log in to find your lodgement requirements under the Lodgement Obligations tab.

Mineral permit holders

Quarterly return periods

An operation has a quarterly return period if:

  • the operation contains at least 1 mining lease, and we have not told you that the operation has an annual return period
  • or
  • the operation does not contain any mining leases, and we tell you that the operation has a quarterly return period.

Though your return period is quarterly, you must pay royalty monthly (unless we tell you that you can pay quarterly).

Each quarterly return period covers a calendar quarter (i.e. 3 months, commencing on 1 January, 1 April, 1 July or 1 October).

Annual return period

A mining operation has an annual return period if:

  • the operation does not contain any mining leases, and we have not told you that the operation has a quarterly return period
  • or
  • the operation contains at least 1 mining lease, and we tell you that the operation has an annual return period.

The annual return period is a financial year (1 July to 30 June). If you are required to lodge an annual return, you must lodge it:

  • within 3 months after the end of the annual return period - if the mining operation did not end during the period
  • within 3 months of the day on which the operation ended.

A mining operation ends when the last tenure in the operation has been surrendered, transferred or expired.

For operations containing mining leases, we will send you an annual return package each year that contains a royalty return form and important information to help you complete your return.

For operations containing only mining claims or mineral development licences, we will send you a letter each year to help you to determine if a royalty return needs to be lodged for the specified period.

If you need to lodge a return, you can download the annual royalty package or contact us to receive it by post.

Petroleum permit holders

Petroleum permit holders have both quarterly and annual royalty return periods. Four quarterly returns and an annual return are due each year.

Though your return period is quarterly, you must pay royalty monthly (unless we tell you that you can pay quarterly).

Each quarterly return period covers a calendar quarter (i.e. 3 months, commencing on 1 January, 1 April, 1 July or 1 October).

The annual return period is either a financial or calendar year. Petroleum producers must lodge a royalty return for an annual return period if, at any time during the period, they own petroleum for which royalty is, or could be, payable.

You must lodge your annual petroleum return within 3 months after the end of the year to which it relates.

We will determine your annual return period (either the financial year or calendar year), but you can ask us to change this. If we agree, you will need to lodge a 6-month transitional return to change your annual return basis. The new 12-month annual return period will start after the transitional return period.

Contact us if you want to change your annual return lodgement period.

Contact

Office of State Revenue

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