Deductions for mining royalty

Where royalty is calculated as a percentage of a mineral’s value, some expenses can be deducted from the gross value.

Deductions must be claimed on a GST-exclusive basis.

Learn more from the table below about deduction types and what they relate to.

Deduction type	Comments
Late dispatch costs (coal only)	Cost relating to the late dispatch of coal from a port
Ocean freight and insurance	Freight or insurance costs relating to the transport, by water, of the mineral (or oil processed from the oil shale) to a port outside Queensland
Loss of metal content (certain minerals only)	The amount that we decide should be subtracted from the gross value to allow for the loss of metal content in the processing of the mineral
Other approved deductions	The amount of any cost that we decide is a type of cost that should be subtracted from the gross value

Also consider…

• Read the public ruling on the determination of coal royalty (MRA001).
• Read the public ruling on the determination of royalty for prescribed and specified minerals (MRA002).
• Read the public ruling on the determination of royalty for certain minerals (MRA003).
• See the royalty rulings for liabilities arising before 1 October 2020.