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The Commissioner has updated the public ruling on the determination of royalty for prescribed and specified minerals. (MRA002.2)

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Relevant proprietary company

Issued date
16 October 2024

A relevant proprietary company is registered as a proprietary company under the Corporations Act 2001 (Cwlth) and is not owned directly (or indirectly through interposed companies or trusts) by a body corporate other than a proprietary company under the Corporations Act (i.e. shareholders cannot include either a public company or a company incorporated outside of Australia).