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The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act. Read more

Our office will be closed from 24 December to 1 January 2026. Read more

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

Royalty for mining and petroleum

Mining and petroleum royalty payments are made to the owner of resources for the right to extract them. In Queensland, royalty is generally paid to us.

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December payroll tax due date
The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026.
9 December 2025
New rulings on lodging objections
The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act.
5 December 2025
New and updated rulings on reassessments
The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act.
2 December 2025

Frequently asked questions

If you are a mining authority holder, you have an annual return period if:

  • the operation does not contain any mining leases, and we have not told you that the operation has a quarterly return period
    or
  • the operation contains at least one mining lease, and we tell you that the operation has an annual return period.

If you are a petroleum producer (including non-tenure holders who are being treated as a producer), you must lodge returns by a calendar quarter or a financial year.

Read about royalty return periods.

You can lodge returns via QRO Online. Learn how to lodge a royalty return.

Apart from a few exemptions, royalty is payable on all mineral and petroleum resources extracted in Queensland.

Where these resources are extracted from the area of a resource authority (such as a mining or petroleum lease), the holder of the authority is responsible for paying royalty. This applies even in situations where the holder allows someone else to extract minerals or petroleum.

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