Royalty payment due dates

Quarterly return lodgers

All mining and petroleum resource authority holders who are required to lodge a quarterly return must pay royalty monthly (unless we tell you that it 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.

Due dates

The following table sets out the specific dates for lodgement of royalty returns and payment of liabilities during 2023.

Date Monthly payments Quarterly returns Annual returns
31 January 2023 Return and final monthly payment due for October–December 2022 quarter Return and payment due for October–December 2022 quarter N/A
28 February 2023 First monthly payment due for January–March 2023 quarter N/A N/A
31 March 2023 Second monthly payment due for January–March 2023 quarter N/A N/A
28 April 2023 Return and final monthly payment due for January–March 2023 quarter Return and payment due for January–March 2023 quarter N/A
31 May 2023 First monthly payment due for April–June 2023 quarter N/A N/A
30 June 2023 Second monthly payment due for April–June 2023 quarter N/A   N/A
31 July 2023 Return and final monthly payment due for April–June 2023 quarter Return and payment due for April–June 2023 quarter N/A
31 August 2023 First monthly payment due for July–September 2023 quarter N/A N/A
29 September 2023 Second monthly payment due for July–September 2023 quarter N/A Annual return and payment due for year ended 30 June 2023 (mineral and petroleum clients)
31 October 2023 Return and final monthly payment due for July–September 2023 quarter Return and payment due for July–September 2023 quarter N/A
30 November 2023 First monthly payment due for October–December 2023 quarter N/A N/A
29 December 2023 Second monthly payment due for October–December 2023 quarter N/A N/A

Contact

Queensland Revenue Office

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