When a royalty return must be lodged
The type of resource authorities 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 - Mineral | Return required? |
|---|---|
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 |
| Operation scenarios - Petroleum | Return required? |
|---|---|
| Petroleum produced from 1 October 2020 | |
| An operation that has at least one petroleum lease must lodge quarterly returns, regardless of liability | Yes |
| An operation with authorities to prospect only, but no petroleum leases, must lodge an annual return, even if no royalty is payable for the period | Yes |
| Petroleum produced on or before 30 September 2020 | |
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) |
- Last reviewed: 5 Sep 2022
- Last updated: 2 Dec 2021
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