Royalty investigations

The Taxation Administration Act 2001 requires you to give us information relating to your royalty obligations under the Mineral Resources Act 1989 and  Petroleum and Gas (Production and Safety) Act 2004. We can also access premises and search for, examine and copy documents or other relevant information.

You are obliged under this legislation to provide us with access to and answer questions about documents and relevant information (unless they are subject to a valid claim for legal professional privilege). An authorised officer from Queensland Revenue Office (QRO) will conduct the investigation.

Before an investigation

You have the right to:

• ask for reasonable time to produce records
• consult with the QRO officer about the time, date and place of the investigation
• seek written confirmation of investigation arrangements.

During an investigation

You have the right to:

• see the QRO officer’s authority and the legislative provisions under which they are conducting the investigation
• involve your professional adviser in the investigation process (e.g. accountant or solicitor)
• expect professional and courteous conduct from the QRO officer
• ask why you were selected for the investigation
• expect questions to be clear and unambiguous
• ask how long the investigation is likely to take
• ask for a copy of any formal record of interview
• obtain a receipt for any records removed by QRO officers for inspection outside your office.

After the investigation

You have the right to:

• a full explanation of any adjustments resulting from an investigation
• an opportunity to explain reasons for any irregularities, omissions, etc.
• seek information about any interest or penalty applied
• discuss any part of an investigation with the QRO officer’s supervisor.

You also have a statutory right to:

• expect your royalty affairs to be treated confidentially
• seek a review of assessments and decisions.