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.
|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
- 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.
Last updated: 16 March 2023