Does State mining royalties apply to mining and resources?
A computed answer from the Rules Mate applicability engine, with the exact condition, the outcome for every structure and size, and the primary source.
Short answer: Yes
Yes. This obligation applies to mining and resources whatever their structure or size. The deciding fact: Industry: Mining & resources.
The obligation in brief
State mining royalties. Each state administers mining royalties — typically ad valorem or per tonne. Significant 2022-2024 reforms in QLD (coal), NSW (coal), WA (iron ore via State Agreements).
Trigger: Mining production + sale.
Why mining & resources get a different answer
Rules Mate runs its applicability engine across 9 business structures and 6 size bands for each of the 35 industries it maps. For 34 of those industries the answer for "State mining royalties" is no. Mining & resources is one of the 1 where the answer is different: yes.
The deciding fact for mining and resources: Industry: Mining & resources.
About the industry: Mining operations subject to state mining safety regimes, NGER, and royalty obligations.
Compare a professional services (general) business with 6–19 employees structured as a Pty Ltd company: the obligation does not apply (Requires industry: Mining & resources).
Answer by business structure and size
Each cell is the engine's outcome for a business in mining & resources with that structure and size, assuming it sells to consumers and small businesses and holds customer contact details. "Check" means the obligation turns on a fact the industry does not settle.
| Structure | No employees | 1–5 employees | 6–19 employees | 20–99 employees | 100–499 employees | 500+ employees |
|---|---|---|---|---|---|---|
| Sole trader | Yes | Yes | Yes | Yes | Yes | Yes |
| Partnership | Yes | Yes | Yes | Yes | Yes | Yes |
| Trust | Yes | Yes | Yes | Yes | Yes | Yes |
| Pty Ltd company | Yes | Yes | Yes | Yes | Yes | Yes |
| Public company | Yes | Yes | Yes | Yes | Yes | Yes |
| Not-for-profit (unregistered) | Yes | Yes | Yes | Yes | Yes | Yes |
| Registered charity | Yes | Yes | Yes | Yes | Yes | Yes |
| Super fund | Yes | Yes | Yes | Yes | Yes | Yes |
| Foreign company | Yes | Yes | Yes | Yes | Yes | Yes |
What the obligation requires
- When due
- Quarterly + annual returns per state.
- Evidence to keep
- Production + revenue returns + assessment.
- Regulator
- QRO, Revenue NSW — duties and Revenue WA
- Jurisdiction
- Commonwealth (national)
Other obligations where mining & resources differ from the norm
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³): Yes
- EPBC Act — assess + approve controlled actions affecting MNES: Only if
- Maintain Hazardous Chemicals Register + manifest (WHS Reg): Yes
- Notify + remediate contaminated land (state): Only if
- NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act: Yes
- Offshore Petroleum and Greenhouse Gas Storage Act compliance: Only if
- All 18 answers for mining & resources
Questions
- Does State mining royalties apply to mining and resources?
- Yes. This obligation applies to mining and resources whatever their structure or size. The deciding fact: Industry: Mining & resources.
- Is the answer the same for every industry?
- No. For 34 of the 35 industries Rules Mate maps, the answer is no. Mining & resources is one of 1 industries with a different answer.
Related
Sources
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.