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Taxes, duties, levies and royalties
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    How to meet your obligations and make payments.

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    Paying tax on property you own.

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    Calculate and lodge tax on the wages paid by your business.

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    Calculate and pay transfer (stamp) duty on purchases.

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    We collect and audit mineral resources royalties.

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    We collect gaming and wagering taxes.

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    Surcharge fees that apply to residential land.

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    Duty applies to some vehicle registrations and transfers.

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    Applies to authorised taxi and booking service providers.

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    We collect funds to support emergency services in NSW.

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  • Make your royalty payment
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In this section
  1. Lodge your return
  2. Make your royalty payment
  3. Coal
  4. Minerals other than coal
  5. Petroleum
  6. Foreign exchange gain or loss
  7. Disputes and objections
  8. Help getting it right

Make your royalty payment

We offer a range of payment options.

Contact your bank or financial institution to pay by BPAY or electronic funds transfer (EFT).

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    Calculate, lodge and pay online

    Pay now or schedule a future payment date.
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    Pay by BPAY or EFT

    Pay from your bank account via BPAY or electronic funds transfer (EFT)
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    Pay by phone

    Call 1300 363 291 and follow the steps to pay by Visa or Mastercard.
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    Pay by mail

    You can send a cheque or money order to pay a fine or fee.

Coal

Royalty on coal must be paid monthly.

Returns and payment are due on or before the 21st day of the month following the return period. For example, a February return period has a payment due date on or before 21 March.

Minerals (other than coal)

Returns and payment for minerals other than coal are made annually. If you pay a royalty of more than $50,000 for a 12 month period, you must commence quarterly lodgements.

Annual returns

If you are lodging annual returns, then your royalty return and payment is due on or before 31 July each year.

Quarterly returns

If you are lodging quarterly returns, then your royalty return and payment is due on or before:

  • 31 October for the 3 months ending on 30 September
  • 31 January for the 3 months ending on 31 December
  • 30 April for the 3 months ending on 31 March
  • 31 July for the 3 months ending on 30 June.

Petroleum

Royalty returns for petroleum must be lodged monthly.

Returns and payment of royalty for petroleum is due no later than the last day of month following the return period, For example, a February return period has a payment due date on or before 31 March.

Late and non-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.

Tax default is defined in the Taxation Administration Act 1996 as a failure by a taxpayer (for royalty purposes, this is the holder of the mining lease/sub-lease or petroleum title) to pay, in accordance with a taxation law, the whole or part of tax that the taxpayer is liable to pay.

If you cannot pay your royalty by the due date, please contact Tax debt management.

Payment options

Pay by BPAY

To pay from your bank account with BPAY, use biller code 3384 and the reference number provided to you when lodging your return online.

Electronic funds transfer (EFT)

Revenue NSW account name OSR EPS Tax Remitting Account
BSB 032 001
Account no 205 573
Account Holder Address 132 Marsden Street, Parramatta NSW 2150
SWIFT Code WPACAU2S
Bank Westpac, 275 Kent Street, Sydney NSW 2000, Australia
Lodgement referenceElectronic payment code: provided to you when lodging your return online.

Overseas electronic funds transfer (EFT)

Bank name Westpac
Address Level 3, 275 Kent Street, Sydney NSW 2000, Australia
SWIFT Code WPACAU2S
Account Holder Address 132 Marsden Street, Parramatta NSW 2150
BSB 032 001
Account no 205 573
Account name OSR EPS Tax Remitting Account
Lodgement reference Electronic payment code: provided to you when lodging your return online.

Send your payment by mail

When you pay by cheque or money order:

  • make your cheque or money order payable to the Chief Commissioner of State Revenue
  • write your name, Client ID and payment reference number on the back of your cheque or money order
  • we must receive your payment by the due date.

Send your payment to
Revenue NSW
GPO Box 530
SYDNEY NSW 1159

Do not send cash in the mail.

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