Mining and petroleum royalties are payments made to the owner of resources for the right to extract them. Because the state owns all petroleum and gas, and most minerals, resource permit holders generally pay royalties to the Office of State Revenue.
We administer royalties under the Mineral Resources Act 1989 and Petroleum and Gas (Production and Safety) Act 2004.
Find out more about royalties in Queensland.
Royalty rulings set out the Commissioner’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied. Rulings may also list which factors will be considered when making a decision, or the evidence required to establish a fact. Some of these rulings replace the royalty ministerial determinations.
|MRA001.1||Determination of coal royalty||
Mineral royalty—provides guidance on the calculation of royalty for coal for a return period
|MRA002.1||Determination of royalty for prescribed and specified minerals||
Mineral royalty—provides guidance on the calculation of royalty for prescribed and specified minerals for a return period
|MRA003.1||Determination of royalty for certain minerals||
Mineral royalty—provides guidance on the calculation of royalty for certain minerals for a return period
|PGA001.1||Determination of petroleum royalty||
Petroleum royalty—provides guidance on the calculation of petroleum royalty for a return period
|ROY001.1||Royalty ruling system: explanation and status||
Royalty Rulings—outlines the operation of the royalty rulings system
|ROY002.1||Remission of unpaid royalty interest||
Mineral and petroleum royalty—provides guidance on how the Minister will decide whether or not to remit unpaid royalty interest
|ROY003.1||Remission of royalty penalty||
Mineral and petroleum royalty—provides guidance on how the Minister will decide whether or not to remit a royalty penalty amount
|ROY004.1||Remission of late lodgement fee||
Mineral and petroleum royalty—explains under what circumstances the Minister will consider remitting a late lodgement fee for a royalty return.