State mining royalties
Royalty payable on mining production per state Mining Acts.
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Who must comply
Mining tenement holders.
What triggers it
Mining production + sale.
When due
Quarterly + annual returns per state.
Evidence required
Production + revenue returns + assessment.
Max penalty
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Summary
Each state administers mining royalties — typically ad valorem or per tonne. Significant 2022-2024 reforms in QLD (coal), NSW (coal), WA (iron ore via State Agreements).
Enforced by
Topics
mining-resourcestax
Source: https://www.qld.gov.au/business/running/finances-cash-flow/managing-taxes-royalties. Rules Mate is not a law firm. Always verify against the live regulator source before acting.