How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
Returns must be lodged for each lease, extraction method and mineral using our online service.
When you register for our online services you can lodge and pay royalties.
To register:
Our user guides provide instructions on accessing the system, resetting your password, lodging a return and lodging a nil return. There are guides for:
If you do not lodge a return a non-compliance report will be sent to the Department of Planning and Environment, Division of Resources and Geoscience.
You will also be charged interest and penalties if you are late paying the royalty.
The holder of a mining lease or sublease is liable to lodge returns and pay royalty to the Crown on publicly and privately owned minerals that are recovered by the holder under the lease.
The holder of a petroleum title must pay royalty to the Crown in respect of all petroleum recovered by the holder of the title in the area comprised in the title.
The rate of royalty applied to the value of coal recovered depends on the mining method used to recover the coal.
| Recovery method | Royalty rate |
|---|---|
| Open cut mining | 8.2% |
| Underground mining | 7.2% |
| Deep underground mining | 6.2% |
Schedule 1 of the Mining Regulation 2016 lists all minerals that are subject to royalty at either:
If the mineral appears on Schedule 6 of the Mining Regulation 2016, then royalty at a rate per tonne applies.
For minerals other than coal that are not on Schedule 6, royalty is calculated at 4% of the value of the mineral recovered.
If petroleum is recovered under a petroleum title or under a mining lease for coal, the prescribed annual rate of royalty is 10% of the value at the well-head of the petroleum.
Royalty returns are lodged based on 'self-assessment'. This means it is the responsibility of the lease/title holder to lodge their returns and pay the correct amount of royalty by the due date.
If you make a mistake when lodging or paying royalties, go to ‘create new revision’ for the return period that contains the error and make the necessary changes.
If you need help with revising a past lodgement, contact us.