Who must comply with State mining royalties?
The applicability test for State mining royalties (QRO, Revenue NSW — duties and Revenue WA), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Some businesses
Applies when the business has industry: Mining & resources.
What the obligation is
Royalty payable on mining production per state Mining Acts.
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).
The applicability test
Applies when the business has industry: Mining & resources.
How the regulator frames it: Mining tenement holders.
What triggers it: Mining production + sale.
Jurisdiction: Commonwealth law, so the test is the same in every state and territory.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (1 of 35: yes; 34 of 35: no).
| Industry | Answer |
|---|---|
| Mining & resources | Yes |
| No | 34 other industries |
Business structure and size
Structure does not change the answer in mining & resources: for every structure the answer is "yes".
Size does not change the answer in mining & resources: at every size band the answer is "yes".
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in mining & resources with 6–19 employees, turnover $1M–$3M: applies. Industry: Mining & resources.
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires industry: Mining & resources.
What you must do, and when
- When due
- Quarterly + annual returns per state.
- Frequency
- Quarterly
- Evidence to keep
- Production + revenue returns + assessment.
- Status
- Current
- Priority
- High
Penalty for not complying
No maximum penalty is recorded for this obligation in the Rules Mate corpus; check the regulator source below.
Audit or assurance level
Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.
Obligations with the same applicability test
If this obligation applies to you, so does this one: the engine uses the same rule for each.
What usually applies alongside it
Across the 1,890 business profiles Rules Mate evaluates, these obligations apply to most of the businesses this one applies to, and are far more common among them than among businesses generally:
- NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act: applies to 100% of the same businesses (35.0× the overall rate)
- QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999): applies to 100% of the same businesses (35.0× the overall rate)
- WA mining safety (Mines Safety and Inspection Act 1994): applies to 100% of the same businesses (35.0× the overall rate)
- Hold a High Risk Work Licence for HRWL classes: applies to 100% of the same businesses (17.5× the overall rate)
- Maintain Hazardous Chemicals Register + manifest (WHS Reg): applies to 100% of the same businesses (11.7× the overall rate)
Where it sits in the corpus
Rules Mate tracks 3 published obligations tagged "mining resources", 0 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 0 of those apply outright. This obligation is rated high priority, and is a quarterly obligation.
Regulator, legislation and tools
Regulated by Queensland Revenue Office, Revenue NSW (duties + foreign surcharges) and RevenueWA (Department of Finance).
QRO: Queensland state taxes — payroll, duties, land tax, mining royalties.
Revenue NSW — duties: NSW stamp duties, land tax, foreign surcharges, payroll tax administration.
Revenue WA: Western Australia state taxes — payroll, duties, land tax, mining royalties.
Free tools that help with this obligation:
Questions
- Who must comply with State mining royalties?
- Applies when the business has industry: Mining & resources.
- Does State mining royalties apply to sole traders?
- Yes. Looking in mining & resources and every size band, the engine's answer for a sole trader is: yes.
- Does State mining royalties apply to businesses with 1–5 employees?
- Yes (1–5 employees, turnover $100K–$1M).
- When is "State mining royalties" due?
- Quarterly + annual returns per state.
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.