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Royalty payment due dates

Quarterly return lodgers

All mining and petroleum permit holders who are required to lodge a quarterly return must pay royalty monthly (unless we tell you that royalty can be paid quarterly).

For quarterly return lodgers required to pay monthly, these are the days that payment for each quarter is due.

Month in the quarter Due date
First Last business day of the second month of the quarter
Second Last business day of the third month of the quarter
Third When the royalty return for the quarter is required to be lodged (generally, the last business day of the month following the end of the quarter)

For quarterly return lodgers required to pay quarterly, the payment is due when the royalty return for the quarter is required to be lodged.

Annual return lodgers

The due date for annual return lodger payments is the day when the royalty return for the annual return period is required to be lodged.

2020 royalty payment due dates

The following table sets out the specific dates for lodgement of royalty returns and payment of liabilities during 2020.

Date Monthly payments Quarterly returns Annual returns
31 January 2020 Return and final monthly payment due for October-December 2019 quarter Return and payment due for October-December 2019 quarter N/A
28 February 2020 First monthly payment due for January-March 2020 quarter N/A N/A
31 March 2020 Second monthly payment due for January-March 2020 quarter N/A Annual return and payment due for year ended 31 December 2019 (certain petroleum clients)
30 April 2020 Return and final monthly payment due for January-March 2020 quarter Return and payment due for January-March 2020 quarter N/A
29 May 2020 First monthly payment due for April-June 2020 quarter N/A N/A
30 June 2020 Second monthly payment due for April-June 2020 quarter N/A   N/A
31 July 2020 Return and final monthly payment due for April-June 2020 quarter Return and payment due for April-June 2020 quarter N/A
31 August 2020 First monthly payment due for July-September 2020 quarter N/A N/A
30 September 2020 Second monthly payment due for July-September 2020 quarter N/A Annual return and payment due for year ended 30 June 2020 (mineral and certain petroleum clients)
30 October 2020 Return and final monthly payment due for July-September 2020 quarter Return and payment due for July-September 2020 quarter N/A
30 November 2020 First monthly payment due for October-December 2020 quarter N/A N/A
31 December 2020 Second monthly payment due for October-December 2020 quarter N/A N/A

Contact

Office of State Revenue

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