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

Royalty obligations

Your rights and obligations as a resource authority are covered under legislation.

Resource authority holders have various rights and royalty obligations. Knowing what rights you have in respect to your liability and what obligations you must satisfy will help you to avoid being reassessed, incurring interest and penalties, and committing an offence.

These rights and obligations are provided for in the following legislation:

You are obliged to keep records of your activities and give us access to this information. We will make sure that your information is protected under our privacy and confidentiality provisions. You also have various rights when we are investigating your royalty activities.

Last updated: 19 July 2024