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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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    As a resource authority holder, you may need to lodge royalty returns periodically, even if you do not need to pay royalty. Understanding what type of return you have to submit and when you need to do this will help you meet your obligations and avoid penalties.

    When we register you as a royalty client, we’ll advise your lodging and paying obligations. You’ll either lodge returns quarterly or annually, depending on the authorities in the operation and the size of the operation.

    Mining authority holders

    Quarterly return periods

    You have a quarterly return period if:

    • the operation contains at least one mining lease, and we have not told you that the operation has an annual return period
      or
    • the operation does not contain any mining leases, and we tell you that the operation has a quarterly return period.

    Though your return period is quarterly, you must pay royalty monthly (unless we tell you that you can pay quarterly).

    Each quarterly return period covers a calendar quarter (i.e. 3 months, commencing on 1 January, 1 April, 1 July and 1 October).

    Annual return period

    You have an annual return period if:

    • the operation does not contain any mining leases, and we have not told you that the operation has a quarterly return period
      or
    • the operation contains at least one mining lease, and we tell you that the operation has an annual return period.

    The annual return period is a financial year (1 July to 30 June). If you are required to lodge an annual return, you must lodge it:

    • within 3 months after the end of the annual return period—if the mining operation did not end during the period
    • within 3 months of the day on which the operation ended.

    A mining operation ends when the last authority in the operation has been surrendered, transferred or expired.

    For operations containing mining leases, we will send you an annual return package each year that contains the return form and information to help you complete it.

    For operations containing only mining claims or mineral development licences, we will send you a letter each year to help you to determine if a royalty return needs to be lodged for the specified period. Operations containing only mining claims must lodge a final return when the operation ends.

    If you need to lodge a return, you can download the annual royalty package or contact us to receive it by post.

    Petroleum producers

    Petroleum royalty is based on petroleum operations, rather than individual wells or petroleum tenures.

    If you are a petroleum producer (including non-tenure holders who are being treated as a producer), you must lodge returns by a calendar quarter or a financial year.

    If you lodge returns:

    • quarterly, you pay royalty monthly (unless we tell you that you can pay quarterly)
    • annually, you lodge the return and pay within 3 months after the end of the relevant year.

    A petroleum operation ends when the last authority in the operation has been surrendered, transferred or expired.

    For operations containing authority to prospect, we will send you an annual reminder notice to lodge your return in QRO Online.

    Contact us if you want to change your annual return lodgement period.

    Also consider…

    Last updated: 16 March 2023