New public ruling on mineral royalty provisional pricing adjustments administrative arrangement

The Commissioner of State Revenue has issued Public Ruling MRA005.1 Administrative arrangement—mineral royalty provisional price adjustments.

This new ruling sets out the terms of an administrative arrangement allowing the Commissioner to accept producers’ existing administrative practices for dealing with post-return provisional price adjustments for the calculation of mineral royalty—subject to the terms of the administrative arrangement—until a final approach is approved by the Treasurer, Minister for Energy and Minister for Home Ownership.

This ruling applies from 18 June 2026, the date the administrative arrangement was approved.