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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 using OSR Online.

If you are not yet set up in OSR Online, see how to create an OSR Online account. After you have created your personal account and linked it to your entity, you can log in to find your lodgement requirements under the Obligations tab.

Mining authority 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 authority 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 producers

Petroleum royalty is calculated (and obligations such as royalty return lodgements are imposed) based on petroleum operations, rather than individual wells or petroleum tenures.

From 1 October 2020, all petroleum producers must lodge returns relating to either a calendar quarter or a financial year. Also, non-tenure holders can apply to be treated as a petroleum producer for a stated amount of petroleum produced under a joint venture tenure for royalty purposes.

Complete the application by non-tenure holder to be treated as a petroleum producer (Form R02.11).

If you lodge returns:

  • quarterly, you must pay royalty monthly (unless we tell you that can pay quarterly)
  • annually, you must lodge the return within 3 months after the end of the relevant year.

Under the previous royalty model, petroleum producers had to lodge 4 quarterly returns and 1 annual return. Under the transitional arrangements to the new petroleum royalty model, the annual return period for all petroleum producers is taken to end on 30 September 2020 (irrespective of the start date of the annual return period). This annual return for the period ending 30 September 2020 must include all petroleum produced on or before 30 September 2020.

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.