Dates for lodging and paying royalty returns
See when you need to lodge royalty returns and when you need to pay. Learn about quarterly and annual lodgements.
Generally, you’ll either:
- lodge returns quarterly and pay monthly instalments
- or
- lodge returns annually and pay annually.
The type of resource authorities and the activities conducted by your operation determine if you need to lodge a royalty return for the period.
Use the table below to find out if a return is required for various operation scenarios.
| Mineral | Return required? |
|---|---|
| Mining leases only | Yes |
| Mineral development licences only—mineral mined during the return period | Yes |
| Mineral development licences only—no mineral mined during the return period | No |
| Mining claims only—royalty payable for the operation for the return period | Yes |
| Mining claims only—no royalty payable for the operation for the return period and operation did not end during the return period | No |
| Mining claims only—no royalty payable for the operation for the return period and operation ended during the return period | Yes |
| Mining claims and mining leases | Yes |
| Mining claims and mineral development licences | Yes |
| Mining leases and mineral development licences | Yes |
| Mining claims, mining leases and mineral development licences | Yes |
| Petroleum | Return required? |
|---|---|
| Petroleum produced from 1 October 2020 | |
| An operation that has at least 1 petroleum lease must lodge quarterly returns, regardless of liability | Yes |
| An operation with authorities to prospect only, but no petroleum leases, must lodge an annual return, even if no royalty is payable for the period | Yes |
| Petroleum produced on or before 30 September 2020 | |
| Authority to prospect—no production or production testing undertaken during return period | No |
| Authority to prospect—production or production testing undertaken during return period | Yes |
| Authority to prospect and petroleum lease—no production testing undertaken and no petroleum produced, disposed of or stored in an underground reservoir during return period | No |
| Authority to prospect and petroleum lease—production testing was conducted or petroleum was produced, disposed of or stored in an underground reservoir during return period | Yes |
| Petroleum lease—no petroleum produced, disposed of or stored in an underground reservoir during return period | No |
| Petroleum lease—petroleum was produced, disposed of or stored in an underground reservoir during return period | Yes |
| Petroleum lease—no petroleum produced during return period, but producer has stock on hand | Yes (annual reconciliation) |
Due dates
The following table sets out the specific dates for lodgement of royalty returns and payment of liabilities.
| Date | Monthly payments | Quarterly returns | Annual returns |
|---|---|---|---|
| 31 January 2024 | Return and final monthly payment due for October–December 2023 quarter | Return and payment due for October–December 2023 quarter | N/A |
| 29 February 2024 | First monthly payment due for January–March 2024 quarter | N/A | N/A |
| 28 March 2024 | Second monthly payment due for January–March 2024 quarter | N/A | N/A |
| 30 April 2024 | Return and final monthly payment due for January–March 2024 quarter | Return and payment due for January–March 2024 quarter | N/A |
| 31 May 2024 | First monthly payment due for April–June 2024 quarter | N/A | N/A |
| 28 June 2024 | Second monthly payment due for April–June 2024 quarter | N/A | N/A |
| 31 July 2024 | Return and final monthly payment due for April–June 2024 quarter | Return and payment due for April–June 2024 quarter | N/A |
| 30 August 2024 | First monthly payment due for July–September 2024 quarter | N/A | N/A |
| 30 September 2024 | Second monthly payment due for July–September 2024 quarter | N/A | Annual return and payment due for year ended 30 June 2024 (mineral and petroleum clients) |
| 31 October 2024 | Return and final monthly payment due for July–September 2024 quarter | Return and payment due for July–September 2024 quarter | N/A |
| 29 November 2024 | First monthly payment due for October–December 2024 quarter | N/A | N/A |
| 31 December 2024 | Second monthly payment due for October–December 2024 quarter | N/A | N/A |
Quarterly return lodgers
If you are required to lodge quarterly returns, you must pay royalty monthly (unless we tell you that it can be paid quarterly).
Lodge quarterly, pay monthly
- Returns are due by the last business day of the month following the end of the return period. This is the case regardless of whether the operation ended during the quarterly return period.
- Monthly payments are due:
- first instalment—last business day of the second month of the quarter
- second instalment—last business day of the third month of the quarter
- third instalment—last business day of the month following the end of the quarter. This is the same day the quarterly return is due to be lodged.
See how to calculate monthly payments.
Lodge quarterly, pay quarterly
If we have told you to lodge and pay quarterly, you must lodge and pay by the last business day of the month following the end of the return period.
Annual return lodgers
The due date to lodge—and pay for—an annual royalty return is 30 September (that is, 3 months after the end of the return period). If this falls on a weekend or public holiday, the due date is the next business day.
If the return relates to an operation that ended during the annual return period, you must lodge a final return within 3 months after the end of the operation.
We can bring forward the royalty lodgement and payment dates where it is considered necessary to protect public revenue.
Also consider…
- Find out how to lodge a royalty return.
- Understand the payment options.
- Learn how interest and penalties are applied to late payments.