The Queensland Government is now in caretaker mode until after the state election. Minimal updates will be made to this site until after the election results are declared.

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 - PetroleumReturn
required?
Petroleum produced from 1 October 2020
An operation that has at least 1 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 periodYes 
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 handYes (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.