Liability for mineral royalty (Queensland Revenue Office web page)

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2. [Royalty for minerals and petroleum](https://qro.qld.gov.au/royalty/)

3. [Calculating mineral royalty](https://qro.qld.gov.au/royalty/calculate-mineral/)

4. Liability for mineral royalty # Liability for mineral royalty Understand when you are liable for mineral royalty and the threshold for exempt minerals. On this page: Other calculating mineral royalty pages - Liability for mineral royalty - [Mineral royalty rates](https://qro.qld.gov.au/royalty/calculate-mineral/rates/) - [Gross value of minerals](https://qro.qld.gov.au/royalty/calculate-mineral/gross-value/) - [Deductions for mineral royalty](https://qro.qld.gov.au/royalty/calculate-mineral/deduction/) - [Processing discount for mineral royalty](https://qro.qld.gov.au/royalty/calculate-mineral/discount/) - [Private royalty for minerals](https://qro.qld.gov.au/royalty/calculate-mineral/private/) - [Payment options](/about-qro/payments-refunds-and-fees/pay/) - [Transfer duty on resource authorities](/duties/investors/resource-authorities/) - [Contact us](/royalty/contact-us/) Liability for mineral royalty arises when mineral is sold, disposed of or used in a [return period](/royalty/lodge-pay/return-period/). It does not matter whether such minerals were: - extracted before or during the return period - extracted by you or someone else - sold, disposed of or used by you or someone else. It also does not matter when (or if) you receive payment for the sale. You are responsible for paying any royalty for all mining authorities held by you—even if someone else extracts and/or sells minerals from any of your authorities under a private or commercial arrangement with you. Calculating the correct amount of royalty is important because we will impose a [penalty](/royalty/comply/penalty/) of 75% of any understated liability. Royalty liabilities are calculated on the basis of operations. An operation may contain a single mining authority or multiple authorities, as determined under the legislation or by us. ## Threshold The first $100,000 of the combined value of the following minerals (threshold minerals) sold, disposed of or used from an operation during a financial year are exempt from royalty: - cobalt - copper - corundum - gemstones - gold - lead - manganese - molybdenum - nickel - other precious stones - rare earths - silver - tantalum - tungsten - uranium - zinc. A mineral is also exempt if there is no specified rate for it in the [Mineral Resources (Royalty) Regulation 2025](https://www.legislation.qld.gov.au/view/html/inforce/current/sl-2025-0108). If more than one of the above minerals has been sold, disposed of or used during the financial year, you may choose the mineral to apply the $100,000 threshold to. Any remaining balance of the threshold may be applied against another of the threshold minerals. This exemption is for: - a total of $100,000 for all threshold minerals sold, disposed of or used during the financial year, not $100,000 for each mineral - the first $100,000 of value, not the first $100,000 of royalty. Last updated: 12 March 2025 Other calculating mineral royalty pages - Liability for mineral royalty - [Mineral royalty rates](https://qro.qld.gov.au/royalty/calculate-mineral/rates/) - [Gross value of minerals](https://qro.qld.gov.au/royalty/calculate-mineral/gross-value/) - [Deductions for mineral royalty](https://qro.qld.gov.au/royalty/calculate-mineral/deduction/) - [Processing discount for mineral royalty](https://qro.qld.gov.au/royalty/calculate-mineral/discount/) - [Private royalty for minerals](https://qro.qld.gov.au/royalty/calculate-mineral/private/) ## Queensland Revenue Office ### Get in touch - [Contact us](https://qro.qld.gov.au/contact-qro/) [Queensland Revenue Office on LinkedIn](https://www.linkedin.com/company/queensland-revenue-office) ### We speak your language [](/about-qro/other-languages/) ### Helpful links - [About QRO](https://qro.qld.gov.au/about-qro/) - [Privacy policy](https://www.treasury.qld.gov.au/legal/privacy/) - [Copyright](https://www.treasury.qld.gov.au/legal/copyright/) - [Disclaimer](https://www.treasury.qld.gov.au/legal/disclaimer/) - [Right to information](https://www.treasury.qld.gov.au/about-treasury/right-to-information/) - [Accessibility](https://www.qld.gov.au/help/accessibility) ### Tools and resources - [Tools and calculators](https://qro.qld.gov.au/tools-calculators/) - [Public rulings and practice directions](https://qro.qld.gov.au/public-rulings/) - [Forms](https://qro.qld.gov.au/forms/) - [Definitions](https://qro.qld.gov.au/definitions/) - [Other languages](https://qro.qld.gov.au/about-qro/other-languages/) - [Jobs in Queensland Government](https://www.qld.gov.au/jobs) [](http://www.qld.gov.au/) We pay our respects to the Aboriginal and Torres Strait Islander ancestors of this land, their spirits and their legacy. The foundations laid by these ancestors — our First Nations peoples — give strength, inspiration and courage to current and future generations towards creating a better Queensland. © The State of Queensland (Queensland Treasury) 2026. [Queensland Government](http://www.qld.gov.au)