NSW coal royalties – Instructions for return lodgement

This is a guide for completing your coal royalty return.

It should be read in conjunction with the Mining Act 1992, the Mining Regulation 2016 and the Determination made under section 283(5) of the Mining Act 1992 on 31 December 2008.

Effective Date: 1 July 2023

5. Definitions

“Act" means the Mining Act 1992.

“allowable deductions" mean those costs, levies and charges listed at Schedule B in the Determination.

“arm’s-length price" means a price that would reasonably be expected to have been obtained if the coal had been sold to an arm's length buyer.

“authorised officer" means the holder of a position listed in Schedule 1 of the Mining Royalties Instrument of Authorisation 2022.

“disposal" includes but is not limited to when legal title in coal is passed from the leaseholder to another entity or is loaned to another entity.

“holder" in relation to a mining lease, means the holder of a mining lease under which the coal is recovered and includes the holder of a mining sublease as defined in the Act.

“leaseholder” has the same meaning as holder.

“mineral” has the same meaning as defined in the Act.

“mining land” means any land the subject of a mining lease or mineral claim.

“mining lease” means a lease granted under Part 5 or Part 6 of the Act.

“the Determination” means the Mining Act 1992 - Determination under section 283(5) – (concerning ad valorem coal royalties) made on 31 December 2008.

“privately owned mineral” means a mineral that is not owned by, or reserved to, the Crown.

“recovered” in relation to determining the quantity of coal recovered means the quantity of coal disposed of by the leaseholder from the leaseholder’s mining lease.

“Regulation” means the Mining Regulation 2016.

“royalty period” has the same meaning as defined in the Act.

“tonnes” shown in the royalty return has the same meaning as metric tons.