When a royalty return must be lodged

The type of resource permits and the activities conducted by your operation generally determine if you need to lodge a royalty return for the period.

Check the table below for particular operations to find out if a return is required for them.

Operation scenarios

Return required?

Mineral

Mining leases only

Yes

Mineral development licences only - mineral mined during the return period

Yes

Mineral development licences only - no mineral mined during the return period

No

Mining claims only - royalty payable for the operation for the return period

Yes

Mining claims only - no royalty payable for the operation for the return period, and operation did not end during the return period

No

Mining claims only - no royalty payable for the operation for the return period, and operation ended during the return period Yes

Mining claims and mining leases

Yes

Mining claims and mineral development licences

Yes

Mining leases and mineral development licences

Yes

Mining claims, mining leases and mineral development licences

Yes

Petroleum

Authority to prospect - no production or production testing undertaken during return period

No

Authority to prospect - production or production testing undertaken during return period

Yes

Authority to prospect and petroleum lease - no production testing undertaken and no petroleum produced, disposed of or stored in an underground reservoir during return period

No

Authority to prospect and petroleum lease - production testing was conducted or petroleum was produced, disposed of or stored in an underground reservoir during return period

Yes

Petroleum lease - no petroleum produced, disposed of or stored in an underground reservoir during return period

No

Petroleum lease - petroleum was produced, disposed of or stored in an underground reservoir during return period

Yes

Petroleum lease - no petroleum produced during return period, but producer has stock on hand Yes (annual reconciliation)

Contact

Office of State Revenue

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