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Make your royalty payment

Here you'll find instructions to calculate, schedule and make your royalty payment by BPAY, electronic funds transfer or credit card.

We offer a range of payment options.

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

Coal

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

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.