Royalties

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.

Your role with us as a resource permit holder generally involves lodging royalty returns, paying any amounts owing and complying with your obligations.

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

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.

Draft ruling

A draft royalty ruling on flared or vented petroleum (PGA002) (PDF 100 K) is now available for public comment. You are invited to provide written comments on this ruling by Friday 12 May 2017:

  • Email comments to royalty@treasury.qld.gov.au with 'Comments on draft royalty ruling PGA002' in the subject line.
  • Include any additional information or documents to support your position where appropriate.

We will consider all comments before issuing the final version of the ruling. Individual comments will not be published.

Search rulings

Search

Number Name Description Type
MRA001.1 Determination of coal royalty

Mineral royalty—provides guidance on the calculation of royalty for coal for a return period

Mineral
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

Mineral
MRA003.1 Determination of royalty for certain minerals

Mineral royalty—provides guidance on the calculation of royalty for certain minerals for a return period

Mineral
PGA001.1 Determination of petroleum royalty

Petroleum royalty—provides guidance on the calculation of petroleum royalty for a return period

Petroleum
ROY001.1 Royalty ruling system: explanation and status

Royalty Rulings—outlines the operation of the royalty rulings system

General
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

General
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

General
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.

General

Related links

Contact Office of State Revenue

Royalties

Mineral Resources Act 1989

Petroleum and Gas (Production and Safety Act) 2004

OSRconnect

Statistics

 

Mineral royalty annual return 2016

The 2015–16 annual royalty return is now available in OSRconnect.

You need to lodge and pay by Friday 30 September 2016.

Download the annual return package!

What do the ruling numbers mean?

Royalty rulings are numbered consistently to help you search by Act and section. Using MRA001.1 as an example: MRA = Mineral Resources Act, 001 = ruling number 1, 1 = version 1.