New mineral resources regulation, updated mineral royalty return and public rulings

The Mineral Resources Regulation 2013 has been repealed and a new regulation—the Mineral Resources (Royalty) Regulation 2025—took effect from 1 September 2025.

Updated mineral royalty return

The mineral royalty return form (Form R01.6) has been updated to include additional fields to report the:

• gross value for market value mineral and non-market value mineral separately (regardless of whether you have a current gross value royalty decision for non-market value mineral)
• changes in value as a result of a change in the exchange rate in the ‘Exchange rate change’ sections of the form rather than as part of the gross value.

There are no changes to how royalty is calculated. Updates to the form are to support accurate reporting.

Return periods from 1 July 2025

Use Form R01.6 version 7 for royalty return periods from 1 July 2025.

You can’t use QRO Online to lodge returns for these periods just yet. We’ll send you an email to let you know when QRO Online has been updated, which we expect to be mid-October.

If you pay royalty monthly, you can continue to lodge your monthly payment statement in QRO Online.

Return periods before 1 July 2025

You can continue to use QRO Online to lodge mineral royalty returns for periods before 1 July 2025; for example the:

• quarterly royalty return for mineral sold, used or disposed of from 1 April to 30 June 2025
• annual royalty return for mineral sold, used or disposed of from 1 July 2024 to 30 June 2025.

If you cannot lodge the mineral royalty returns in QRO Online for periods before 1 July 2025, download and complete the version 6 PDF royalty return form and send to us.

If you have any questions, email royalty@treasury.qld.gov.au.

Updated public rulings

In line with the new Mineral Resources (Royalty) Regulation 2025, the Commissioner of State Revenue has issued the following updated public rulings:

• MRA001.5 Determination of coal royalty
• MRA002.3 Determination of royalty for prescribed and specified minerals
• MRA003.2 Determination of royalty for certain minerals
• MRA004.2 Administrative arrangement—‘loss of metal’ deduction for working out value of particular minerals for MIM Holdings Limited
• RLTY001.3 Remission of late lodgement fee
• TAA060.2.7 Penalty tax.