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Royalty returns and payment will be due either annually or quarterly.
Important dates
The lodgement period and the return and payment due dates for royalties are set out below.
Description
Lodgement period
Return and payment due
Royalty returns for minerals (other than coal)
1 July to 30 June
On or before 31 July
If you pay more than $50,000 in royalty for any 12 month period ending 30 June, you will then be required to commence quarterly lodgements
1 July to 30 September
On or before 31 October
1 October to 31 December
On or before 31 January
1 January to 31 March
On or before 30 April
1 April to 30 June
On or before 31 July
Preparing the royalty return
The Guidelines for Compliance (Ad valorem royalty) issued by the Department of Planning and Environment details what you need to include in your royalty return.
Royalty calculation for minerals not in Schedule 6
The Guidelines for Compliance (Ad valorem royalty) issued by the Department of Planning and Environment, Resources and Geoscience provides details of how to calculate the value of minerals recovered and the royalty payable.
Royalty is payable on the following minerals at the rate of 4% of the value of the mineral recovered.
platinum, platinum group minerals, quartz crystal, rare earth minerals, rhodonite, rubidium, ruby, rutile, sapphire, scandium and its ores, selenium, silver, strontium minerals, sulphur
T to Z
tantalum, thorium, tin, topaz, tourmaline, tungsten and its ores, turquoise, uranium, vanadium, zinc, zircon, zirconia
Claiming deductions
Schedule 6 minerals
Deductions cannot be claimed.
Minerals (other than coal) that do not appear on Schedule 6
The Guidelines for Compliance (Ad valorem royalty) issued by the Department of Planning and Environment set out the deductions that may be claimed.
Generally, deductions are confined to the direct costs incurred in upgrading the material and bringing it to market after the first stockpile.
Exemptions
An application for an exemption from royalty must be made to the Minister of Resources by the holder of the mining lease in accordance with the Mining Act 1992 section 287.
An application for exemption may be made if:
the minerals are ‘publicly owned minerals’, meaning they are owned by the Crown and
the value of minerals recovered in a 12 month period is less than $2,000 or, if the period is less than 12 months, the value of minerals recovered is the same proportion of $2,000 that the period is to 365 days.
If the royalty period was three months (March, April and May), this would equate to 92 days.
For an exemption to apply, the value of minerals recovered would have to be $504.11 or less.
If $2,000 is the appropriate amount for 12 months or 365 days, then 1 day will be $5.47945.
In the same proportion, a 92 day royalty period works out to be $504.11.
Late payment of royalty
A tax default occurs if royalty is not paid by the due date. When tax defaults occur, interest and penalties are applied.
As defined in the Taxation Administration Act 1996, a tax default means a failure by a taxpayer to pay, in accordance with a taxation law, the whole or part of tax that the taxpayer is liable to pay.
For royalty purposes, the taxpayer is the holder of the mining lease/sub-lease or petroleum title.
If you cannot pay your royalty by the due date, please contact Tax debt management.
