State mining royalties
Royalty payable on mining production per state Mining Acts.
State and territory law, not a Commonwealth law
Royalties on minerals mined onshore are imposed and collected by the state or territory where the resource is mined, under its own mining and royalty law; rates and returns differ by jurisdiction. Check the rules in each state or territory where you operate.
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
—
Who must comply with this? The applicability test by industry, business structure and size.
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
Industries
Topics
Related
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- 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.
- 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.
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.business.qld.gov.au/running-business. Rules Mate is not a law firm. Always verify against the live regulator source before acting.