State mining royalties
Royalty payable on mining production per state Mining Acts.
highcurrentquarterly
Who must comply
Mining tenement holders.
What triggers it
Mining production + sale.
When due
Quarterly + annual returns per state.
Evidence required
Production + revenue returns + assessment.
Max penalty
—
Summary
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).
Enforced by
Topics
mining-resourcestax
Related obligations
- CWLTHPetroleum Resource Rent Tax (PRRT)40% PRRT on offshore + onshore (Bass Strait only) petroleum project profits.
- CWLTHAustralian Business Number (ABN) applicationEntities carrying on an enterprise in Australia need an ABN — without one, payers must withhold 47% PAYG from your payments. How to apply and who's eligible.
- CWLTHLodge Business Activity Statements at assigned frequencyGST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
- CWLTHMake trustee resolutions for trust distributions by 30 JuneDiscretionary trust trustees must validly resolve to distribute trust income before the end of the FY.
- CWLTHWithhold PAYG from employee and contractor paymentsEmployers must withhold tax from wages, certain contractor payments + report via STP / BAS.
- CWLTHPay company PAYG/GST/SG or face Director Penalty Notice (DPN)Directors personally liable for unpaid company PAYG, GST + SG via DPN regime.
Frequently asked questions
- Who must comply with State mining royalties?
- Mining tenement holders.
- What triggers State mining royalties?
- Mining production + sale.
- When is State mining royalties due?
- Quarterly + annual returns per state.
- What evidence is required for State mining royalties?
- Production + revenue returns + assessment.
Source: https://www.qld.gov.au/business/running/finances-cash-flow/managing-taxes-royalties. Rules Mate is not a law firm. Always verify against the live regulator source before acting.