{"id":"mineral-royalty-act-1982","name":"Mineral Royalty Act 1982","slug":"mineral-royalty-act-1982","collection":"act","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30374,"registerId":"nt-mineral-royalty-act-1982-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"30","sectionType":"section","heading":"June 2004 – reduce the royalty payable by more than 30%","content":"30 June 2004 – reduce the royalty payable by more than 30%\nof the amount of royalty that would be payable had eligible\nexploration expenditure not been taken into account,\nwhichever is the lesser; or\n\nPart I Preliminary\nMineral Royalty Act 1982 6\n(d) if the royalty is payable in respect of a royalty year\ncommencing on or after 1 July 2004 – reduce the royalty\npayable by more than 25% of the amount of royalty that would\nbe payable on the basis of net value had eligible exploration\nexpenditure not been taken into account, whichever is the\nlesser.\neligible research and development expenditure, in relation to a\nproduction unit in respect of a royalty year, means an amount which\nwas reasonably expended by a royalty payer for research into\nmethods designed to reduce the eligible capital assets expenditure\nand the operating costs of, or to improve the rate and amount of\nrecovery of a saleable mineral commodity from the production unit.\neligible social infrastructure expenditure, see section 4AB.\nexpended means:\n(a) where the specified accounting basis of a production unit is a\ncash basis – amounts paid; and\n(b) where the specified accounting basis of a production unit is an\nincurred basis – amounts incurred, being amounts paid and\npecuniary liabilities that have become due the amounts of\nwhich are known or can be estimated with certainty; and\n(c) where the specified accounting basis of a production unit is an\naccrual basis (other than an incurred basis) – charges brought\nto account.\nextractive mineral exploration licence, see section 46(1) of the\nMineral Titles Act.\nextractive mineral lease, see section 54(1) of the Mineral Titles\nAct 2010.\nextractive mineral permit, see section 50(1) of the Mineral Titles\nAct 2010.\ngrade, in relation to a mineral commodity, means:\n(a) the percentage contents of each element in the mineral\ncommodity; and\n(b) any other characteristic of the mineral commodity,\nthat adds to or detracts from its value, and shall be taken to be that\nagreed between a royalty payer and the Secretary or, failing\nagreement within a reasonable time, as determined by the Minister.\n\nPart I Preliminary\nMineral Royalty Act 1982 7\ngross production revenue, see section 4A(1).\ngross realisation, see section 4A(1A).\nmineral means:\n(a) a naturally occurring:\n(i) inorganic element or compound, including an inorganic\ncarbonate compound; or\n(ii) organic carbonate compound;\nobtained or obtainable from land by mining, whether carried\nout under or on the surface of the land; or\n(b) coal and lignite; or\n(c) a prescribed mineral;\nbut does not include an extractive mineral, being:\n(d) soil; or\n(e) sand, gravel, clay or stone that is suitable for use in\nconstruction or building works;\nin relation to which one of the following relates:\n(f) an extractive mineral permit;\n(g) an extractive mineral lease;\n(h) a mineral authority that corresponds to a permit or lease\nmentioned in paragraph (f) or (g).\nmineral authority, see section 118(2) of the Mineral Titles\nAct 2010.\nmineral commodity means a mineral or substance derived from a\nmineral at any stage of treatment of that mineral.\nmineral exploration licence, see section 26(1) of the Mineral\nTitles Act 2010.\nmineral exploration licence in retention, see section 34(3) of the\nMineral Titles Act 2010.\nmining tenement means a right, by whatever name known, to\nobtain minerals from land (including Special Mineral Lease 11 held\nby Gove Aluminium Limited and Swiss Aluminium Australia Limited\n\nPart I Preliminary\nMineral Royalty Act 1982 8\nand dated 30 May 1969), granted or continued in force by or under\na law in force in the Territory, whether granted before or after the\ncommencement of this Act, and includes the land to which the right\nrelates, but does not include any of the following:\n(a) a mineral exploration licence;\n(b) a mineral exploration licence in retention;\n(c) an extractive mineral exploration licence;\n(d) a mineral authority that corresponds to a licence mentioned in\nparagraphs (a) to (c);\n(e) a non-compliant existing interest, as defined in section 204(1)\nof the Mineral Titles Act 2010, the sole purpose of which is to\nauthorise an activity that may be conducted under a licence\nmentioned in paragraphs (a) to (c).\nnet value has the meaning given in section 10.\noperating costs has the meaning given in section 4B.\nperson includes a corporation, company, syndicate, trust, firm,\npartnership, co-owners, joint-venture or part, and its, or if the\ncontext so requires their, heirs, executors, administrators,\nsuccessors, assigns or other legal representative.\nproduction unit means:\n(a) a mining tenement; or\n(b) where 2 or more mining tenements are being operated as part\nof an integrated operation, those mining tenements,\ntogether with such facilities, if any, within the Territory and whether\nadjacent to the mining tenement or tenements or not as are\nessential for the production of a saleable mineral commodity from a\nmineral obtained from the mining tenement or tenements.\nresponsible person means the person appointed or deemed to be\nappointed by the tenement holders of a production unit or proposed\nproduction unit under section 10A.\nroyalty means the royalty in respect of minerals imposed under\nsection 9 and includes interest on royalty under section 42 and\npenal royalty under section 42A.\n\nPart I Preliminary\nMineral Royalty Act 1982 9\nroyalty payer, in relation to a production unit, means the holder of\na mining tenement that forms part of the production unit and\nincludes the responsible person appointed in respect of that\nproduction unit.\nroyalty year, in relation to a production unit, means the fiscal\nperiod, not exceeding 12 months, for which the accounts of a\nroyalty payer have been, or are, ordinarily made up by the royalty\npayer, or such other fiscal period that may be approved for the\npurposes of this Act, in either case being a fiscal period\ncommencing on or after the date on which this Act first applied to or\nin relation to the production unit.\nsaleable mineral commodity, in relation to a production unit,\nmeans a mineral commodity, other than a mineral commodity\ntreated or processed to a stage declared by the Minister, by notice\nin writing to the royalty payer, as the stage at or beyond which it\nceases to be a saleable mineral commodity for the purposes of this\nAct.\nSecretary means the person holding or occupying the office of\nSecretary mentioned in section 49AA(1).\nNote for section 4\nThe Interpretation Act 1978 contains definitions and other provisions that may be\nrelevant to this Act.\n","sortOrder":0},{"sectionNumber":"4A","sectionType":"section","heading":"Meaning of gross production revenue and gross realisation","content":"4A Meaning of gross production revenue and gross realisation\n(1) Gross production revenue, in relation to a production unit, means\nthe sum of:\n(a) the gross values of saleable mineral commodities produced by\nthe production unit in a royalty year that have been sold or\nremoved without sale from that production unit; and\n(b) any amount received by way of insurance, indemnity or\nguarantee for, or in respect of, the loss of a saleable mineral\ncommodity from the production unit the value of which, if the\nloss had not occurred, would have been taken into account in\ncalculating gross production revenue; and\n(c) if, under a law in force in the Territory, the sale or disposition\nof a saleable mineral commodity from a production unit is\nprohibited, except to the persons or subject to the conditions\nas are specified, any amount received as the price or\ncompensation for the mineral commodity.\n\nPart I Preliminary\nMineral Royalty Act 1982 10\n(1A) Gross realisation, in relation to a production unit, means:\n(a) the sum of:\n(i) the gross production revenue from the production unit;\nand\n(ii) any gain realised on the sale of assets of the production\nunit; and\n(b) less:\n(i) any loss incurred on the sale of assets of the production\nunit; and\n(ii) any negative net value under section 10, brought\nforward from previous royalty years, that has been\napproved.\n(2) Where the sale price for saleable mineral commodities has been\nfully or partly paid more than 180 days before the purchaser takes\nphysical delivery of the mineral commodities then, for the purposes\nof this section, the value of those mineral commodities shall be the\nsale price or part paid increased by such sum as would represent\ninterest on the sale price or part paid at a rate equivalent to the\narithmetic mean of the published daily yields on Australian Federal\nSecurities most closely approximating 10 years to maturity plus 2%\nfor the period commencing with the receipt of the sale price or part\npaid and ending with the delivery of the mineral commodity.\n(3) Where saleable mineral commodities are removed from a\nproduction unit without sale (whether on consignment or otherwise)\nthen, for the purposes of this section, the mineral commodities shall\nbe valued:\n(a) where guidelines have been promulgated pursuant to\nsection 4E – in accordance with those guidelines; or\n(b) where the Secretary has given an opinion pursuant to\nsection 4F – in conformity with that opinion; or\n(c) otherwise – in accordance with section 4AAA.\n(4) No interest earned which is referable to the operations of a\nproduction unit shall be taken into account in calculating gross\nproduction revenue or gross realisation.\n\nPart I Preliminary\nMineral Royalty Act 1982 11\n4AAA Gross value of saleable mineral commodity removed without\nsale\n(1) This section applies if:\n(a) a saleable mineral commodity is removed from a production\nunit without sale, whether on consignment or otherwise; and\n(b) section 4A(3)(c) requires the commodity to be valued under\nthis section.\n(2) For section 4A, the gross value of the saleable mineral commodity\nis:\n(a) the open market price for the commodity at the time it was\nremoved from the production unit; or\n(b) if the royalty payer establishes and substantiates the gross\nvalue of the commodity to be another amount – that other\namount (the alternative value).\n(3) If the saleable mineral commodity is dealt with by the royalty payer\nin circumstances that involve transfer pricing, any alternative value\nfor subsection (2)(b) must be calculated:\n(a) if the royalty payer has been satisfactorily audited by the\nATO – using the transfer pricing methodology and the figures\naccepted by the ATO as mentioned in subsection (4)(c)\nand (d); or\n(b) if an advance pricing arrangement applies in relation to the\nroyalty payer's dealing with the commodity – using the transfer\npricing methodology agreed to in that advance pricing\narrangement; or\n(c) otherwise – in accordance with section 4AAB.\n(4) For subsection (3)(a), a royalty payer has been satisfactorily\naudited by the ATO if:\n(a) the ATO has conducted an audit of the royalty payer's affairs;\nand\n(b) the audit included consideration by the ATO of the transfer\npricing methodology used by the royalty payer in accounting\nfor the royalty payer's dealing with the commodity for the\npurposes of the ITAA; and\n\nPart I Preliminary\nMineral Royalty Act 1982 12\n(c) the ATO has accepted the transfer pricing methodology used\nby the royalty payer in preparing its income tax return for the\nrelevant year as an appropriate methodology; and\n(d) the ATO has accepted the figures used by the royalty payer in\nthe application of that methodology in preparing its income tax\nreturn for the relevant year as correct.\n(5) In this section:\nadvance pricing arrangement means an arrangement between\nthe ATO and a royalty payer (to which there may also be other\nparties) under which the parties agree on a transfer pricing\nmethodology to be used by the royalty payer in accounting for the\nroyalty payer's dealings with saleable mineral commodities for the\npurposes of the ITAA.\nATO means the Commonwealth Commissioner of Taxation.\nincome tax return means an income tax return lodged with the\nATO under the ITAA together with any adjustments made, or\nadditional information lodged, after that return was lodged but\nbefore the audit mentioned in subsection (4)(a) commenced.\nITAA means either or both of the Income Tax Assessment Act 1936\n(Cth) and the Income Tax Assessment Act 1997 (Cth).\n4AAB Calculation of alternative value\n(1) This section applies if:\n(a) a saleable mineral commodity is removed from a production\nunit without sale, whether on consignment or otherwise; and\n(b) the commodity is dealt with by the royalty payer in\ncircumstances that involve transfer pricing; and\n(c) section 4AAA(3)(c) requires the alternative value for the\ncommodity for section 4AAA(2)(b) to be calculated under this\nsection.\n(2) The alternative value is calculated using the following formula:\n( )T1VA −×=\nwhere:\nA is the alternative value for the saleable mineral commodity.\nV is the final value for the saleable mineral commodity.\n\nPart I Preliminary\nMineral Royalty Act 1982 13\nT is:\n(a) if the substantiated TPF is greater than 5.5% – 0.055; or\n(b) otherwise – the substantiated TPF expressed as a\ndecimal number.\n(3) The final value for the saleable mineral commodity is:\n(a) if the commodity has been sold in an arm's length transaction\nbetween parties who are not related to each other – the price\nfor which it was first so sold; or\n(b) if the royalty payer establishes and substantiates the final\nvalue of the commodity to be another amount (whether\nbecause the commodity has not been sold to an unrelated\nparty, the sale was not at arm's length or for another reason) –\nthat other amount.\n(4) The substantiated TPF is the amount established and\nsubstantiated by the royalty payer to be the transfer pricing factor\nexpressed as a percentage of the final value of the saleable mineral\ncommodity.\n4AA Conversion of saleable mineral commodity before sale, &c.\nWhere a saleable mineral commodity produced on a production unit\nis used on that production unit in the production of a mineral\ncommodity that is not a saleable mineral commodity, the saleable\nmineral commodity so used shall be taken to have been sold\nimmediately before the stage at or beyond which it ceased to be a\nsaleable mineral commodity, and royalty shall be payable under this\nAct accordingly.\n4AB Eligible social infrastructure expenditure\n(1) An amount expended in respect of the design, installation or\nconstruction of a building or other physical structure in the Territory\nthat provides social or economic benefits to a community directly\naffected by a production unit is an eligible social infrastructure\nexpenditure.\nExamples for subsection (1)\n1 An amount expended to repave township roads.\n2 An amount expended to construct recreation facilities.\n3 An amount expended for architectural plans to build a school for the local\ncommunity.\n\nPart I Preliminary\nMineral Royalty Act 1982 14\n(2) The following are not eligible social infrastructure expenditures:\n(a) compensation in relation to pastoral land or private land, each\nas defined in section 8 of the Mineral Titles Act 2010 – in\nexcess of that reasonably required to be paid for or in respect\nof the use or disturbance of the land and any improvements\non the land as provided by section 107(1) of the Mineral Titles\nAct 2010;\n(b) compensation in relation to any other land – that would\notherwise be required to be paid for or in respect of the use or\ndisturbance of the land and any improvements on the land as\nprovided by section 107(1) of the Mineral Titles Act 2010 if it\nwere land mentioned in paragraph (a);\n(c) the costs of negotiating with land holders, unless the amounts\nwere required to be expended in accordance with a law in\nforce in the Territory.\n(3) An eligible social infrastructure expenditure that provides social or\neconomic benefits to a community directly affected by a production\nunit is taken to be an eligible capital assets expenditure used in\nrelation to the operation of that production unit under this Act,\nincluding for calculating:\n(a) a capital recognition deduction; and\n(b) a net value.\n4AC Capital expenditures for resident worker accommodation\n(1) An amount expended in respect of the design, installation,\nacquisition or construction of accommodation in the Territory for\nemployees, contractors and other workers who work in the Territory\nand whose principal place of residence is in the Territory is an\neligible capital assets expenditure.\nExample for subsection (1)\nAn amount expended to build houses for workers who live and work in the\nTerritory.\n(2) The following are not eligible capital assets expenditures under\nsubsection (1):\n(a) compensation in relation to pastoral land or private land, each\nas defined in section 8 of the Mineral Titles Act 2010 – in\nexcess of that reasonably required to be paid for or in respect\nof the use or disturbance of the land and any improvements\non the land as provided by section 107(1) of the Mineral Titles\nAct 2010;\n\nPart I Preliminary\nMineral Royalty Act 1982 15\n(b) compensation in relation to any other land – that would\notherwise be required to be paid for or in respect of the use or\ndisturbance of the land and any improvements on the land as\nprovided by section 107(1) of the Mineral Titles Act 2010 if it\nwere land mentioned in paragraph (a);\n(c) the costs of negotiating with land holders, unless the amounts\nwere required to be expended in accordance with a law in\nforce in the Territory.\n(3) An eligible capital assets expenditure for accommodation under this\nsection that relates to a production unit is taken to be an eligible\ncapital assets expenditure used in relation to the operation of that\nproduction unit under this Act, including for calculating:\n(a) a capital recognition deduction; and\n(b) a net value.\n(4) An amount may be claimed under this section in a royalty year only\nto the extent that the employees, contractors and other workers\nreside in the accommodation during that royalty year.\n","sortOrder":1},{"sectionNumber":"4B","sectionType":"section","heading":"Meaning of operating costs","content":"4B Meaning of operating costs\n(1) In this Act operating costs, in relation to a production unit in\nrespect of a royalty year for the purposes of a deduction under\nsection 10(2), means:\n(a) expenditure which was reasonable in amount and which is\ndirectly attributable to, the production, or maintenance for the\npurposes of production, or the sale or marketing of the\nsaleable mineral commodity of a production unit;\nand includes:\n(b) eligible research and development expenditure; and\n(c) accounting and auditing fees; and\n(d) legal fees (other than those directly attributable to royalty\nmatters); and\n(e) insurance premiums that are directly related to the operation\nof the production unit; and\n\nPart I Preliminary\nMineral Royalty Act 1982 16\n(f) salary, allowances, termination or similar payments or\napproved benefits of a similar nature, employer contributions\nto superannuation schemes and wages in respect of an\nemployee for a pay period during which the employee:\n(i) worked solely in the Territory; and\n(ii) was engaged primarily in work that was directly\nattributable to the operation of the production unit; and\n(g) office expenses that:\n(i) relate to an office of the royalty payer that is in the\nTerritory; and\n(ii) are directly attributable to the operation of the production\nunit; and\n(iii) in the case of expenses for work or services – are for the\nwork or services performed solely in the Territory; and\n(h) reasonable fees for management services that:\n(i) are performed solely in the Territory; and\n(ii) are directly attributable to the operation of the production\nunit; and\n(j) tenement rentals; and\n(ja) accommodation costs expended for employees, contractors\nand other workers who:\n(i) work solely in the Territory; and\n(ii) whose principal place of residence is in the Territory;\nand\n(k) fees and charges imposed under a law in force in the\nTerritory; and\n(m) such fees, charges or costs as may be prescribed; and\n(n) payroll tax; and\n(p) other matters which were necessary for the proper\nadministration of the production unit;\n\nPart I Preliminary\nMineral Royalty Act 1982 17\nbut does not include:\n(q) compensation:\n(i) in relation to pastoral land or private land, each as\ndefined in section 8 of the Mineral Titles Act 2010 – in\nexcess of that reasonably required to be paid for or in\nrespect of the use or disturbance of the land and any\nimprovements on the land as provided by section 107(1)\nof the Mineral Titles Act 2010; or\n(ii) in relation to any other land – that would otherwise be\nrequired to be paid for or in respect of the use or\ndisturbance of the land and any improvements\non the land as provided by section 107(1) of the Mineral\nTitles Act 2010 if it were land mentioned in\nsubparagraph (i); or\n(r) taxes on income or profits; or\n(ra) MRRT, as defined in section 300-1 of the Minerals Resource\nRent Tax Act 2012 (Cth); or\n(rb) unit shortfall charge, as defined in section 5 of the Clean\nEnergy Act 2011 (Cth); or\n(s) mineral royalties; or\n(t) the costs of negotiating with land holders unless the amounts\nwere required to be expended in accordance with a law in\nforce in the Territory; or\n(u) interest payments or payments in the nature of interest or any\namount representing depreciation; or\n(w) payments in the nature of royalties; or\n(wa) costs associated with the provision of a mining security\nrequired under an environmental (mining) licence under\nsection 124ZJ(2)(b), 124ZK(2)(c) or 124ZL(2)(b) of the\nEnvironment Protection Act 2019; or\n(wb) payment of a levy as defined in section 12(1) of the Legacy\nMines Remediation Act 2023; or\n(y) any other payment being, or in the nature of a levy on mineral\noutput, value, profits, income or export; or\n(ya) travel and ancillary costs expended in respect of employees,\ncontractors and other workers whose principal place of\n\nPart I Preliminary\nMineral Royalty Act 1982 18\nresidence is outside the Territory; or\n(z) a payment in respect of an employee where:\n(i) the criterion in paragraph (f)(i) is not met; and\n(ii) if that criterion were met, the payment would ordinarily\nbe classified by the Secretary as being of a kind\nmentioned in paragraph (f);\n(whether or not the payment might also be classified as being\nexpenditure of a kind mentioned in any other paragraph); or\n(za) an office expense where:\n(i) the criteria mentioned in paragraphs (g)(i) and (iii) are\nnot met; and\n(ii) if those criteria were met, the expense would ordinarily\nbe classified by the Secretary as being of a kind\nmentioned in paragraph (g);\n(whether or not the expense might also be classified as being\nexpenditure of a kind mentioned in any other paragraph); or\n(zb) fees for management services where:\n(i) the criterion in paragraph (h)(i) is not met; and\n(ii) if that criterion were met, the fees would ordinarily be\nclassified by the Secretary as being of a kind mentioned\nin paragraph (h);\n(whether or not the fee might also be classified as being\nexpenditure of a kind mentioned in any other paragraph).\nExample for subsection (1)(ya)\nAn amount expended for flights to move interstate resident employees to the\nproduction unit and for their accommodation.\n(2) In the first royalty year after the production unit commences the\nproduction of a commercial quantity of a saleable mineral\ncommodity, any amounts expended in the 4 year period before that\ndate, being amounts in the nature of operating costs under\nsubsection (1), may be claimed as an operating cost.\n","sortOrder":2},{"sectionNumber":"4C","sectionType":"section","heading":"Meaning of capital recognition deduction","content":"4C Meaning of capital recognition deduction\n(1) In this Act capital recognition deduction, for the purposes of a\ndeduction under section 10(2), means a factor equivalent to a\nfraction of the value of each item representing an amount of eligible\n\nPart I Preliminary\nMineral Royalty Act 1982 19\ncapital assets expenditure and used in relation to the operation of a\nproduction unit in each 6 monthly period of a royalty year,\ncalculated as follows:\n(a) all items representing eligible capital assets expenditure are\nallocated within the capital deduction life schedule under\nsubsection (5); and\n(b) a principal sum represented as 100% of an item from each\ngroup in the deduction life schedule is converted into a series\nof semi-annual annuities payable in arrears over the period of\nthe deduction life, at a rate of interest determined under\nsubsection (6) plus 2%, by the use of annuity tables having at\nleast 5 significant places of decimals or by any other approved\nmethod; and\n(c) the resulting amounts expressed as fractions of each principal\nsum mentioned in paragraph (b), are the factors used in\ncalculating the capital recognition deduction for the items in\neach group of the capital deduction life schedule.\n(2) The Secretary shall from time to time announce the factors to be\nused in calculating a capital recognition deduction and the period\nduring which they apply, being a specified period of 6 months\nbefore the Secretary's announcement.\n(3) The capital recognition deduction in respect of an item representing\neligible capital assets expenditure not used on or directly related to\nthe operations of the production unit for a whole 6 month period\nshall be reduced in proportion to the time during the 6 month period\nthat it was not used.\n(4) If the Secretary does not make a further announcement under\nsubsection (2) within 1 year after making an announcement under\nthat subsection, the factors applying in the next 6 month period\nshall be those specified in the Secretary's first announcement, and\nthose factors shall continue to apply in the next consecutive periods\nof 6 months until changed by the Secretary.\n(5) For the purposes of subsection (1), the Secretary shall promulgate\nguidelines under section 4E indicating the period over which a\ncapital recognition deduction will be made for items representing\neligible capital assets expenditure, being guidelines (in this section\nreferred to as a capital deduction life schedule) based on rates of\ndepreciation allowed in respect of items for income tax purposes\nand taking into account the residual life of items already partly or\nwholly depreciated, adjusted as shown in the following table:\n\nPart I Preliminary\nMineral Royalty Act 1982 20\nPeriod over which depreciation\nallowed for income tax purposes\nCorresponding period\nallowed for purposes of\ncapital recognition deduction\n4 years or less 3 years\nOver 4 years but less than\n10 years\n5 years\n10 years and over and all other\nassets\n10 years\n(6) The interest rate to be used under subsection (1)(b) is equivalent to\nthe arithmetic mean of the published daily yields on Australian\nFederal Securities most closely approximating 10 years to maturity\nduring the 6 month period announced by the Secretary under\nsubsection (2).\n(7) The Secretary may, notwithstanding subsection (5) and guidelines\npromulgated pursuant to it, make special arrangements with a\nroyalty payer for the treatment of items representing eligible capital\nassets expenditure for the purposes of this section.\n4CA Additional deductions\nThe Minister may, by agreement in writing with a royalty payer,\nagree that there may be claimed as an additional deduction in the\nroyalty year during which:\n(a) a production unit first commences the production of a\ncommercial quantity of a saleable mineral commodity; or\n(b) this Act first applies to and in relation to an already producing\nmine,\nsuch amounts of expenditure directly relating to the production unit\nor mine as were expended at any time by the royalty payer or a\ncompany which, in the opinion of the Minister, is or was at the time\na company related to the royalty payer, as are specified in the\nagreement and, subject to section 4D, those amounts may be\ndeducted in calculating the royalty payable under Part II\naccordingly.\n\nPart I Preliminary\nMineral Royalty Act 1982 21\n","sortOrder":3},{"sectionNumber":"4D","sectionType":"section","heading":"Treatment of allowances, deductions, revenues and","content":"4D Treatment of allowances, deductions, revenues and\nexpenditures\n(1) No deduction or allowance under this Act may be made more than\nonce in respect of any one amount expended, whether for the same\nroyalty year or a different royalty year, despite the amount:\n(a) falling under more than one head of allowance or deduction\nunder this Act; or\n(b) being reflected or capable of being reflected in the financial\naccounts relating to the production unit in more than one form.\n(2) When ascertaining net value or gross production revenue, an item\nof revenue or expenditure must be classified under the most\nappropriate provision of this Act, even if it might also be classified\nunder another provision as revenue (including as an amount that\nreduces the gross value of a saleable mineral commodity) or as\nexpenditure.\n(3) For subsection (2), the items mentioned in section 4B(1)(q) to (zb)\nare classified as expenditures.\n","sortOrder":4},{"sectionNumber":"4E","sectionType":"section","heading":"Guidelines","content":"4E Guidelines\n(1) The Secretary may issue written guidelines about any act, matter or\nthing under this Act.\n(2) A guideline may be of general or specific application.\n(3) An act, matter or thing, to the extent that it complies with a guideline\nin force under this section, is to be taken to comply with this Act.\n(4) A guideline does not affect:\n(a) the exercise by the Secretary of a power under this Act; or\n(b) the right of a person to have the Secretary exercise a power\nunder this Act.\n","sortOrder":5},{"sectionNumber":"4F","sectionType":"section","heading":"Secretary may determine certain matters before event","content":"4F Secretary may determine certain matters before event\n(1) A person may, in respect of a proposal to:\n(a) set up a production unit; or\n(b) change a process; or\n(c) adopt or change the accounting basis or system or a\ncontractual arrangement,\n\nPart I Preliminary\nMineral Royalty Act 1982 22\napply to the Secretary for his or her opinion on the proposal in so\nfar as it relates to the liability for the payment of royalty.\n(2) The Secretary may consider the proposal (after receiving such\nadditional information as he or she considers necessary) and may\ngive his or her opinion of the proposal to the applicant accordingly.\n(3) The liability for the payment of royalty by a person who implements\na proposal wholly or substantially in conformity with an opinion\ngiven under subsection (2) shall be determined by the Secretary in\na manner consistent with that opinion.\n","sortOrder":6},{"sectionNumber":"4G","sectionType":"section","heading":"Arrangements purporting to alter incidence of royalty to be","content":"4G Arrangements purporting to alter incidence of royalty to be\nvoid\n(1) For the purposes of this section:\narrangement means a contract, agreement, plan or understanding\n(whether enforceable or unenforceable) including all steps and\ntransactions by which it is carried into effect.\nliability includes a potential or prospective liability in respect of\nfuture royalty.\nroyalty avoidance includes:\n(a) directly or indirectly altering the incidence of any royalty; and\n(b) directly or indirectly relieving any person from liability to pay\nroyalty; and\n(c) directly or indirectly avoiding, reducing or postponing any\nliability to royalty.\n(2) An arrangement made or entered into, whether before or after the\ncommencement of this Act, shall be absolutely void as against the\nSecretary for royalty purposes if and to the extent that, directly or\nindirectly:\n(a) its purpose or effect is royalty avoidance; or\n(b) where it has 2 or more purposes or effects, one of its\npurposes or effects (not being a merely incidental purpose or\neffect) is royalty avoidance, whether or not any other or others\nof its purposes or effects relate to, or are referable to, ordinary\nbusiness or family dealings,\nwhether or not any person affected by that arrangement is a party\nthereto.\n\nPart I Preliminary\nMineral Royalty Act 1982 23\n(3) Where an arrangement is void under subsection (2) the value of\nany mineral commodity, asset or debt of a production unit affected\nby that arrangement shall be adjusted in such manner as the\nSecretary considers appropriate so as to counteract any royalty\nadvantage obtained in respect of that production unit from or under\nthat arrangement.\n(4) Without limiting the generality of subsection (3), the Secretary may,\nin making an adjustment under that subsection, have regard to the\nroyalty that, in his or her opinion, would have, or might be expected\nto have or would in all likelihood have, been paid in respect of a\nproduction unit if the arrangement had not been entered into.\n(5) Nothing in this section shall apply to an arrangement made in\nconformity with guidelines promulgated under section 4E or the\nopinion of the Secretary under section 4F.\n5 Secretary to determine certain matters\n(1) The Secretary may determine the extent to which a particular\nexpenditure is to be attributed to a particular category of eligible\ndeduction in calculating the royalty payable by a royalty payer and,\nupon the determination being made, that particular expenditure\nshall be attributed accordingly.\n(2) If the activities of a royalty payer on or in relation to a production\nunit are activities which, in the opinion of the Secretary, are not\ndirectly related to the production of a saleable mineral commodity\nby that production unit but which would otherwise attract eligible\ndeductions, the Secretary may, for the purpose of calculating the\nroyalty payable by the royalty payer, apportion the expenditure\nbetween the activities directly related to the production of a saleable\nmineral commodity and those other activities, as the Secretary\nthinks fit.\n(3) The Secretary may determine that an amount claimed by a royalty\npayer to reduce the payer's gross production revenue:\n(a) is more appropriately classified as a deduction under\nsection 10(2); and\n(b) is not to be taken into account in determining the gross\nproduction revenue.\n","sortOrder":7},{"sectionNumber":"6","sectionType":"section","heading":"Certain allowances and deductions transferable","content":"6 Certain allowances and deductions transferable\nWhere a production unit is sold or transferred, any:\n(a) depreciation calculated in accordance with generally accepted\naccounting principles; or\n\nPart I Preliminary\nMineral Royalty Act 1982 24\n(b) capital recognition deduction in relation to items representing\neligible capital assets expenditure sold or transferred with the\nproduction unit,\nshall continue in the same manner and to the same extent as if the\nproduction unit and the items had not been sold or transferred.\n","sortOrder":8},{"sectionNumber":"7","sectionType":"section","heading":"Exploration expenditure certificates","content":"7 Exploration expenditure certificates\n(1) Subject to the Regulations, a person who expends money before\n1 July 2003 on work carried out in the Territory in relation to the\nexploration for, or the determining of the existence, location, extent\nor quality of, a mineral occurrence in the Territory after the\ncommencement of this Act may, within 6 months after the end of a\nperiod, not exceeding 12 months, during which the expenditure\noccurred, apply to the Secretary for the issue to the person of an\nexploration expenditure certificate in respect of that expenditure.\n(2) An application under subsection (1) shall be in an approved form\nand be accompanied by such information as the Secretary thinks\nnecessary to enable him or her to determine whether the\nexpenditure is expenditure to which this section applies, and shall\nbe verified by a statutory declaration by the applicant and\naccompanied by a statement in writing from an approved auditor\ngiving his or her opinion as to whether or not the expenditure to\nwhich this section applies.\n(3) Within 30 days after the Secretary is satisfied that an applicant has\nundertaken expenditure to which this section applies, the Secretary\nshall issue to the applicant a certificate in respect of that\nexpenditure or so much of that expenditure as has not previously\nbeen taken into account in an assessment under section 18.\n(4) A certificate issued under subsection (2) may be transferred to any\nperson upon notice of its proposed transfer being given in an\napproved form to the Secretary.\n(5) The Secretary may, before or after the period expires, extend the\nperiod for making an application under subsection (1) for a further\nspecified period (not exceeding 3 months) if satisfied that in all the\ncircumstances it is reasonable to grant the extension.\n(6) In calculating an amount of expenditure for the purposes of this\nsection, subject to subsection (7), an amount or value that affects\nthe calculation is to be taken to be the amount or value exclusive of\nthe amount of GST (if any) payable in relation to a supply to which\nthat amount or value relates.\n(7) Where an amount or value that affects the calculation referred to in\nsubsection (6) is directly attributable to an acquisition that relates to\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 25\na supply that is input taxed, the amount or value is to be taken to be\nthe amount or value inclusive of the amount of GST (if any) payable\nin relation to the acquisition to which that amount or value relates.\n(8) In subsections (6) and (7), acquisition, GST, input taxed and\nsupply have the same respective meanings as in the A New Tax\nSystem (Goods and Services Tax) Act 1999 of the Commonwealth.\n","sortOrder":9},{"sectionNumber":"8","sectionType":"section","heading":"Substituted certificates","content":"8 Substituted certificates\n(1) The Secretary shall, as soon as practicable after a certificate under\nsection 7 is delivered to the Secretary with a statement under\nsection 12, issue to the royalty payer a certificate for the balance of\nthe amount of the delivered certificate not taken into account by the\nroyalty payer as an eligible deduction for the purpose of calculating\nthe royalty payable by the royalty payer in respect of the royalty\nyear to which the statement relates.\n(2) The Secretary may, on the application of the holder of a certificate\nunder section 7 accompanied by the certificate, issue to the\napplicant such number of certificates, and in respect of such\namounts, as the applicant requires, in substitution for the first-\nmentioned certificate.\nPart II Imposition and assessment, &c., of royalty\n","sortOrder":10},{"sectionNumber":"9","sectionType":"section","heading":"Royalty","content":"9 Royalty\n(1) There is payable under this Act to the Crown in right of the Territory\na royalty in respect of all minerals vested in the Crown in right of the\nTerritory obtained from a production unit in a royalty year.\n(2) The holders of mining tenements that form part of a production unit\nare jointly and severally liable for the payment of royalty in respect\nof the production unit.\n","sortOrder":11},{"sectionNumber":"9A","sectionType":"section","heading":"Royalty payable","content":"9A Royalty payable\n(1) The royalty payable under section 9 is the greater of:\n(a) 20% of the net value from a production unit in a royalty year,\nless $10 000; and\n(b) the percentage of the gross production revenue, from the\nproduction unit in a royalty year, that applies to the royalty\nyear as follows:\n(i) 1% for the royalty payer's first royalty year that begins on\nor after 1 July 2019;\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 26\n(ii) 2% for the royalty year that follows the royalty year\nmentioned in subparagraph (i);\n(iii) 2.5% for each royalty year that follows the royalty year\nmentioned in subparagraph (ii).\nExamples for subsection (1)(b)\n1 For a mine that commenced production in 2010 with a royalty year beginning\nevery 1 July, the rate under subsection (1)(b) is 1% for the royalty year\nstarting on 1 July 2019, 2% for the royalty year starting 1 July 2020 and 2.5%\nfor each royalty year afterwards.\n2 For a mine commencing production on 1 January 2020 with a royalty year\nbeginning every 1 January, the rate under subsection (1)(b) is 1% for the\nroyalty year starting on 1 January 2020, 2% for the royalty year starting\n1 January 2021 and 2.5% for each royalty year afterwards.\n(2) The royalty payable under section 9 in a royalty year is nil if the\ngross production revenue from the production unit in the royalty\nyear is $500 000 or less.\n","sortOrder":12},{"sectionNumber":"10","sectionType":"section","heading":"Net value","content":"10 Net value\n(2) For calculating the rate of royalty under section 9A(1)(a), the net\nvalue from a production unit in a royalty year is calculated in\naccordance with the following formula:\nNV = GR – (OC + CRD + EEE + AD)\nwhere:\nNV is the net value from a production unit in a royalty year.\nGR is the gross realisation from the production unit in the royalty\nyear.\nOC is the operating costs of the production unit for the royalty year.\nCRD is the capital recognition deduction.\nEEE is any eligible exploration expenditure.\nAD is any additional deduction under section 4CA.\n(3) For the purposes of subsection (2), the value adjustment for a\ncapital asset scrapped, sold or removed without sale from the\nproduction unit, being an asset taken into account for the purposes\nof the definition of eligible capital assets expenditure, is such\namount as is agreed between the royalty payer and the Secretary\nto be the value of the asset or, in the absence of agreement within\nsuch period as the Secretary allows, is such amount as is\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 27\ndetermined by the Secretary to be the value of the asset, less that\nportion of the cost of the asset remaining to be depreciated in the\naccounts of the production unit.\n(4) For the purposes of subsection (2), eligible exploration expenditure\nshall not be included in calculating the net value if the royalty\npayable in respect of the relevant production unit in relation to the\nroyalty year would, in the absence of that eligible exploration\nexpenditure deduction, be nil.\n(5) If:\n(a) a production unit has ceased the production of a saleable\nmineral commodity; and\n(b) after the cessation amounts have been expended on the\nrehabilitation of the tenement forming part of the production\nunit;\nthe royalty payer of the production unit may, after the rehabilitation\nof the tenement is completed, furnish the Secretary with a\nstatement, verified in such manner as the Secretary may require, of\nthe amounts expended.\n(6) After being satisfied of the correctness of a statement furnished\npursuant to subsection (5) and making any adjustments necessary,\nthe Secretary shall:\n(a) apportion the sum of the amounts allowed in the statement\nratably over the previous 5 royalty years of the production unit\nor the life of the production unit, whichever is shorter; and\n(b) allow the amount apportioned as a deduction to determine the\nnet value of the saleable mineral commodity in each royalty\nyear to which the amount has been apportioned; and\n(c) recalculate the net value and, if necessary, the royalty payable\nin each relevant royalty year.\n(7) For subsections (5) and (6):\n(a) royalty does not include interest on royalty under section 42 or\npenal royalty under section 42A; and\n(b) where the specified accounting basis of the production unit is\nan accrual basis, amounts expended shall be interpreted as if\nthat accounting basis were an incurred basis as described in\nparagraph (b) of the definition of accounting basis in\nsection 4.\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 28\n(8) Nothing in subsections (5) or (6) affects the liability of a royalty\npayer to furnish a statement under section 12 in respect of a\nsaleable mineral commodity sold or removed without sale from a\nproduction unit in a royalty year after the production unit has\nceased active production of a saleable mineral commodity.\n(9) For the purpose of calculating or recalculating an amount of royalty\nunder this section, subject to subsection (10), an amount or value\nthat affects the calculation or recalculation is to be taken to be the\namount or value exclusive of the amount of GST (if any) payable in\nrelation to a supply to which that amount or value relates.\n(10) Where an amount or value that affects the calculation or\nrecalculation referred to in subsection (9) is directly attributable to\nan acquisition that relates to a supply that is input taxed, the\namount or value is to be taken to be the amount or value inclusive\nof the amount of GST (if any) payable in relation to the acquisition\nto which that amount or value relates.\n(11) In subsections (9) and (10), acquisition, GST, input taxed and\nsupply have the same respective meanings as in the A New Tax\nSystem (Goods and Services Tax) Act 1999 of the Commonwealth.\n","sortOrder":13},{"sectionNumber":"10A","sectionType":"section","heading":"Responsible person","content":"10A Responsible person\n(1) The tenement holders of a production unit shall, at or before the\ntime the production unit or proposed production unit comes into\nactive operation, appoint a person who would usually be found on\nor about the production unit or proposed production unit to be\nresponsible on behalf of the tenement holders to accept service of a\ndocument or process, furnish a statement or return or make a\npayment, pursuant to this Act.\n(2) If the tenement holders fail to appoint a responsible person under\nsubsection (1), the manager of the production unit or proposed\nproduction unit at the time it comes into active operation shall be\ndeemed to have been appointed as the responsible person.\n","sortOrder":14},{"sectionNumber":"11","sectionType":"section","heading":"Information to be supplied","content":"11 Information to be supplied\n(1) Within 30 days after the date of active operation of a production unit\nor proposed production unit the responsible person for the\nproduction unit shall notify the Secretary in writing of that fact, and\nshall include in the notice:\n(a) his or her name, address and designation; and\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 29\n(b) the location or locations of the production unit, a description of\nthe nature of its operations and processes, the minerals and\nmineral commodities being or to be recovered, and its work\nprogramme and mining schedule; and\n(c) the names and addresses of the tenement holders whose\ntenements form part of the production unit or proposed\nproduction unit; and\n(d) the name and address of the manager of the production unit\nor proposed production unit; and\n(e) the day in each year on which the royalty year of the\nproduction unit commences or will commence; and\n(f) an election as to the accounting basis on which royalty returns\nwill be prepared.\n(2) The responsible person for a production unit or proposed\nproduction unit shall, within 30 days after it happens, notify the\nSecretary in writing:\n(a) of every change in the name or address, or both, of the\nresponsible person and manager of the production unit or\nproposed production unit; and\n(b) of a change in the ownership of the production unit or\nproposed production unit or of a mining tenement which forms\npart of the production unit or proposed production unit; and\n(c) of a significant change in the level of production of a mineral\ncommodity by the production unit; and\n(d) of a discontinuance of the commercial production of a mineral\ncommodity; and\n(e) of a recommencement of the commercial production of\nmineral commodity after discontinuance.\nMaximum penalty: 40 penalty units.\n","sortOrder":15},{"sectionNumber":"12","sectionType":"section","heading":"Royalty return","content":"12 Royalty return\n(1) Subject to subsection (7), a royalty payer shall, within 3 months\nafter the expiration of a royalty year or such longer period as the\nSecretary, in writing, allows, deliver to the Secretary a detailed\nstatement, relating to the whole production unit, containing or\nindicating:\n(a) the name and description of the production unit; and\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 30\n(b) the name and address of each royalty payer in respect of the\nproduction unit; and\n(c) the quantity of a mineral commodity sold or removed without\nsale from the production unit during the royalty year; and\n(d) the name and address of the smelter, refinery or mill to which\na mineral commodity recovered was sent; and\n(e) the name and address of, and relationship between, any\nperson with an interest in the production unit and the operator\nof the smelter, refinery or mill; and\n(f) the value and the basis of valuation of a mineral commodity\nsold or removed without sale from the production unit; and\n(g) details of all sales or shipments of a mineral commodity from\nthe production unit; and\n(h) details of all contracts and sale or exchange agreements\nrelating to a mineral commodity obtained from the production\nunit;\nand such other information as the Secretary requires.\n(2) A statement referred to in subsection (1) shall, in addition to the\nmatters required under that subsection to be contained or indicated,\ncontain:\n(a) details of all expenditure claimed as eligible deductions in\ncalculating net value under section 10(2); and\n(b) by way of summary, a calculation of net value; and\n(ba) a calculation of gross production revenue; and\n(c) an estimate of the royalty payable.\n(3) The statement required under subsection (1) to be delivered shall\nbe in an approved form and, subject to subsection (7), shall be\nsigned by the holders of each mining tenement that forms part of\nthe production unit or a person having knowledge of the affairs of\nthe production unit on behalf of those mining tenement holders.\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 31\n(4) The statement required by subsection (1) to be delivered shall be\naudited by an approved auditor whose written report shall\naccompany the statement, being a report indicating whether, in the\nopinion of the auditor, the statement:\n(a) is based on proper accounts and documents properly kept and\nis in agreement with those accounts and documents; and\n(b) complies with the relevant provisions of this Act.\n(5) Where eligible exploration expenditure within the meaning of\nparagraph (a) of the definition of eligible exploration expenditure\nis taken into account by a royalty payer in estimating the royalty\npayable by him or her, the statement required under subsection (1)\nto be delivered shall be accompanied by a certificate issued under\nsection 7 or 8 or, where no such certificate has been issued in\nrespect of that expenditure, details of the application under\nsection 7 for the issue of the certificate.\n(6) Where a statement required under subsection (1) to be delivered is\naccompanied by details of an application under section 7 for the\nissue of a certificate in respect of eligible exploration expenditure\ntaken into account by the royalty payer in estimating the royalty\npayable by him or her, and a certificate is subsequently issued\nunder that section in respect of that expenditure, the royalty payer\nshall, within 30 days after receiving the certificate, deliver it to the\nSecretary to be dealt with under section 8(1) as if it were a\ncertificate delivered with the statement.\nMaximum penalty: 17 penalty units.\n(7) The Secretary may, with the consent in writing of all the royalty\npayers for a production unit, permit a royalty payer to deliver a\nstatement under this section in respect of his or her operations in\nrelation to the production unit separate from those of other royalty\npayers, and the Secretary may deal with that statement, and the\nstatement or statements in relation to the remainder of the\nproduction unit, accordingly.\n(8) Nothing in subsection (7) shall be construed as relieving a royalty\npayer from his or her liability for the payment of royalty in respect of\nthe whole production unit.\n","sortOrder":16},{"sectionNumber":"13","sectionType":"section","heading":"Appointment of authorized person","content":"13 Appointment of authorized person\nThe Secretary may, in writing, appoint a person to be an authorized\nperson for the purposes of this Act.\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 32\n","sortOrder":17},{"sectionNumber":"14","sectionType":"section","heading":"Inspection of stock and documents","content":"14 Inspection of stock and documents\n(1) For the purposes of this Act, an authorized person may, at\nreasonable times or, where he or she has reasonable cause to\nbelieve an offence against this Act has been, is being, or is about to\nbe, committed, at any time, enter:\n(a) a production unit or any part thereof; or\n(b) premises where there is stored, or where the authorized\nperson has reasonable cause to believe is stored, a mineral\ncommodity in respect of which royalty is payable or, in his or\nher opinion, is likely to be payable; or\n(c) premises where there are, or where he or she has reasonable\ncause to believe are kept, documents:\n(i) relating to the mining, processing, storage or sale or\nother disposal of a mineral commodity; or\n(ii) of a kind that a royalty payer is required to retain under\nsection 17A(2);\nand may:\n(d) inspect or take stock of a mineral commodity; and\n(e) inspect the mining or processing of a mineral commodity; and\n(f) inspect documents of a kind mentioned in paragraph (c); and\n(g) require a person in that production unit or on those premises\nto furnish the authorised person with that person's name or\nresidential address, or both, and to answer questions put to\nthe person relating to the subject of the inspection.\n(1A) A person required under subsection (1)(g) to answer questions\nshall answer truthfully to the best of the person's knowledge and\nbelief, but need not answer to a question if that answer might tend\nto incriminate the person or make the person liable to a penalty.\n(2) An authorized person may make and retain copies of, or extracts\nfrom, the documents inspected under this section by him or her.\n(3) A person required under subsection (1) to furnish his or her name\nor address, or both his or her name and address, shall not:\n(a) refuse or fail to comply with the requirement; or\n(b) furnish a name that is false in a material particular; or\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 33\n(c) furnish as his or her address an address other than the full\nand correct address of his or her ordinary place of residence.\nMaximum penalty: 4 penalty units.\n(4) The occupier or person in charge of a production unit or part of a\nproduction unit, or of premises referred to in subsection (1)(b)\nor (c), shall provide an authorized person with all reasonable\nfacilities and assistance for the effective exercise of the authorized\nperson's powers under this section.\nMaximum penalty: 40 penalty units.\n","sortOrder":18},{"sectionNumber":"15","sectionType":"section","heading":"Power to require person to answer questions and produce","content":"15 Power to require person to answer questions and produce\ndocuments\n(1) The Secretary or an authorized person may, by notice in writing, in\nrelation to a production unit, require the responsible person\nappointed for that production unit to attend before him or her at the\ntime and place specified in the notice and there to answer\nquestions and to produce to him or her such documents in relation\nto the mining, storage, transportation, processing or sale or other\ndisposal of a mineral commodity, including in relation to any\nrelevant transfer pricing, as are referred to in the notice.\n(2) The Secretary or an authorized person may make and retain copies\nof, or extracts from, the documents produced under this section to\nhim or her.\n(3) A person is not excused from answering a question or producing\ndocuments when required under this section or section 14 so to do,\non the ground that the answer to the question, or the production of\nthe documents, might tend to incriminate the person or make the\nperson liable to a penalty, but the person's answer to any such\nquestion is not admissible in evidence against the person in\nproceedings other than proceedings for an offence against this Act\nor an offence against or under this or any other law of the Territory\nin respect of the person's failure to provide information or the\nperson's providing of false information.\n","sortOrder":19},{"sectionNumber":"16","sectionType":"section","heading":"Power to examine on oath","content":"16 Power to examine on oath\nThe Secretary or an authorised person may examine on oath a\nperson attending before the Secretary or authorised person under\nsection 15.\n","sortOrder":20},{"sectionNumber":"17","sectionType":"section","heading":"Proper books to be kept","content":"17 Proper books to be kept\n(1) A royalty payer shall keep at the production unit, or at some other\nplace in Australia agreed between the royalty payer and the\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 34\nSecretary or, in the absence of agreement, as determined by the\nSecretary, proper books of account in accordance with generally\naccepted accounting principles and the specified accounting basis\nshowing in respect of that production unit:\n(a) the amount and particulars of each expenditure in each\ncategory of deduction; and\n(b) details of all sales, transfers and other disposals of assets,\nbeing assets the costs of which have been included in\ncalculating eligible capital assets expenditure; and\n(c) details of the mass and grade of a mineral commodity\nrecovered from the production unit and of sales, shipments,\ntransfers and other disposals of a mineral commodity from the\nproduction unit, including the time, destination, value and\nbasis of valuation and mass and grade of each sale, shipment,\ntransfer or other disposal; and\n(d) details of all assets, being assets the costs of which have\nbeen included in calculating eligible capital assets\nexpenditure, eligible exploration expenditure and eligible\nresearch and development expenditure.\nMaximum penalty: 200 penalty units.\n(2) A mineral commodity shall not be sold or removed from a\nproduction unit, or treated in a processing plant not included in the\nproduction unit, until its mass and grade have been ascertained and\nentered in a book of account referred to in subsection (1).\nMaximum penalty: 200 penalty units.\n","sortOrder":21},{"sectionNumber":"17A","sectionType":"section","heading":"Transfer pricing documentation","content":"17A Transfer pricing documentation\n(1) This section applies if a saleable mineral commodity is removed\nfrom a production unit without sale and is dealt with by the royalty\npayer in circumstances that involve transfer pricing.\n(2) A royalty payer must retain at the production unit, or at some other\nplace in Australia agreed between the royalty payer and the\nSecretary or, in the absence of agreement, as determined by the\nSecretary, all documents that:\n(a) are created by, or come into the possession of, the royalty\npayer; and\n(b) are relevant for determining the gross value of the saleable\nmineral commodity.\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 35\nMaximum penalty: 200 penalty units.\n(3) Without limiting subsection (2)(b), the following are relevant for\ndetermining the gross value of the saleable mineral commodity:\n(a) any transfer pricing arrangement;\n(b) any relevant audit of the kind mentioned in section 4AAA(4);\n(c) any relevant advance pricing arrangement, as defined in\nsection 4AAA(5);\n(d) if section 4AAB applies – all matters mentioned in that section.\n","sortOrder":22},{"sectionNumber":"18","sectionType":"section","heading":"Assessment","content":"18 Assessment\n(1) The Secretary must assess the following in respect of the royalty\nyear to which the statement delivered under section 12 relates:\n(a) the net value;\n(b) the gross production revenue;\n(c) the royalty payable by the royalty payer.\n(2) To make the assessment, the Secretary may use any information in\nthe Secretary's possession, whether or not obtained under this Act.\n","sortOrder":23},{"sectionNumber":"19","sectionType":"section","heading":"Default assessment","content":"19 Default assessment\n(1) The Secretary may assess the net value and gross production\nrevenue from a production unit on which, in the Secretary's opinion,\nroyalty ought to be levied if:\n(a) the royalty payer fails to deliver the statement required under\nsection 12; or\n(b) the Secretary is not satisfied that a statement delivered by the\nroyalty payer is a full and accurate statement; or\n(c) the Secretary is of the opinion that the amount stated by the\nroyalty payer to be the gross value of a saleable mineral\ncommodity is not reasonable.\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 36\n(2) If the Secretary is of the opinion that the amount stated by the\nroyalty payer to be the gross value of a saleable mineral commodity\nis not reasonable:\n(a) the Secretary must, in assessing the net value and gross\nproduction revenue, by written notice to the royalty payer,\ndeclare the amount the Secretary considers to be a\nreasonable gross value for the mineral commodity concerned;\nand\n(b) the net value and gross production revenue must be assessed\nby reference to the gross value declared under paragraph (a).\n(3) The amount assessed under this section is taken to be the net\nvalue or gross production revenue, as the case may be, on which\nroyalty is payable.\n","sortOrder":24},{"sectionNumber":"20","sectionType":"section","heading":"Amendment of assessment","content":"20 Amendment of assessment\n(1) The Secretary may, subject to this Act, at any time amend an\nassessment notwithstanding that royalty may have been paid\npursuant to it.\n(2) If a royalty payer has not made to the Secretary a full and true\ndisclosure of all the material facts necessary for an assessment and\nthere has been an avoidance of royalty, whether pursuant to an\narrangement under section 4G or otherwise, the Secretary may:\n(a) if the avoidance of royalty is due to fraud or evasion – at any\ntime; and\n(b) in any other case – within 6 years after the date upon which\nthe royalty became due and payable under the assessment;\namend the assessment to correct an error in calculation or a\nmistake of fact, or to prevent avoidance of royalty, as the case may\nbe.\n(3) If a royalty payer has made to the Secretary a full and true\ndisclosure of all the material facts necessary for the Secretary's\nassessment, and an assessment is made after that disclosure, no\namendment of the assessment varying the liability of the royalty\npayer in any particular shall be made except to correct an error in\ncalculation or a mistake of fact, and no such amendment shall be\nmade after the expiration of 3 years from the date upon which the\nroyalty became due and payable under that assessment.\n(4) Despite subsections (2) and (3), if an assessment for a royalty year\nis based on an estimate of the value of a saleable mineral\ncommodity sold or removed without sale in that year from a\n\nPart II Imposition and assessment, &c., of royalty\nMineral Royalty Act 1982 37\nproduction unit because the value was not ascertainable at the end\nof that year, the Secretary may, any time within 3 years after\nascertaining the value of that mineral commodity, amend the\nassessment on the basis of that value, to ensure the completeness\nand accuracy of the assessment.\n(5) Despite subsections (2) and (3), if the assessment of net value in\nrespect of a royalty year includes eligible exploration expenditure\nwithin the meaning of paragraph (a) of the definition of eligible\nexploration expenditure, the Secretary may, at any time within\n3 years after refusing to issue a certificate under section 7 in\nrespect of any part of that expenditure claimed, amend the\nassessment so as to ensure its completeness and accuracy on the\nbasis of eligible exploration expenditure.\n","sortOrder":25},{"sectionNumber":"21","sectionType":"section","heading":"Amended assessment to be assessment","content":"21 Amended assessment to be assessment\nAn assessment amended under section 20 shall be an assessment\nfor the purposes of this Act.\n","sortOrder":26},{"sectionNumber":"22","sectionType":"section","heading":"Notice of assessment","content":"22 Notice of assessment\nAs soon as practicable after an assessment under this Act is made,\nthe Secretary shall, by post or otherwise, serve a written notice of\nassessment on the royalty payer.\n","sortOrder":27},{"sectionNumber":"23","sectionType":"section","heading":"Validity of assessment","content":"23 Validity of assessment\nThe validity of an assessment made under this Act shall not be\naffected by reason that a provision of this Act has not been\ncomplied with.\n","sortOrder":28},{"sectionNumber":"24","sectionType":"section","heading":"Judicial notice of signature","content":"24 Judicial notice of signature\nAll courts and all persons having by law or consent of parties\nauthority to hear, receive and examine evidence, shall take judicial\nnotice of the signature of the Secretary.\n\nPart IV Collection and recovery of royalty\nMineral Royalty Act 1982 38\n","sortOrder":29},{"sectionNumber":"25","sectionType":"section","heading":"Evidence","content":"25 Evidence\nThe production of a notice of assessment, or of a document under\nthe hand of the Secretary that purports to be a copy of a notice of\nassessment, shall be conclusive evidence of the due making of the\nassessment and, except in objection, review or appeal proceedings\nunder Part 11 of the Taxation Administration Act 2007, that the\namount and all the particulars of the assessment are correct.\nNote for Part II:\n","sortOrder":30},{"sectionNumber":"Part 11","sectionType":"part","heading":"of the Taxation Administration Act 2007 provides for objections, reviews","content":"Part 11 of the Taxation Administration Act 2007 provides for objections, reviews\nand appeals in relation to assessments made in relation to a royalty payer under\nthis Part.\nPart IV Collection and recovery of royalty\n","sortOrder":31},{"sectionNumber":"39","sectionType":"section","heading":"When royalty payable","content":"39 When royalty payable\nSubject to this Part, royalty assessed by the Secretary shall be due\nand payable by the royalty payer on the date specified in the notice\nof assessment under section 22 as the date on which royalty is due\nand payable, being not less than 30 days after the service of the\nnotice or, if no date is so specified or if the date specified is less\nthan 30 days after the service of the notice, on the thirtieth day after\nthe service of the notice.\n","sortOrder":32},{"sectionNumber":"40","sectionType":"section","heading":"Payment of royalty","content":"40 Payment of royalty\n(1) A royalty payer shall pay on account of royalty:\n(a) not later than 30 days after the end of each 6-month period in\nthe royalty year for which the royalty is payable, the amount\nestimated by the royalty payer to be the royalty payable under\nsection 9A for that period; and\n(b) at the time of making a statement under section 12, the\nbalance of royalty payable as estimated in the statement.\n(2) If the sum of the 2 six-monthly payments referred to in\nsubsection (1) in respect of the royalty year is less than 80% of the\nassessment under section 18 of royalty payable, additional royalty\nshall be paid of an amount equal to the difference between the sum\nof the 2 six-monthly payments in respect of the royalty year and\n80% of the assessment under section 18 of royalty payable in\nrespect of that royalty year, and this Act shall apply to and in\nrelation to that additional royalty (except for the purposes of making\na calculation under this section) as if the additional royalty was\nassessed under section 18 by the Secretary.\n\nPart IV Collection and recovery of royalty\nMineral Royalty Act 1982 39\n(3) The Minister may, if satisfied that the liability to pay additional\nroyalty under subsection (2) was not brought about by an attempt\non the part of the royalty payer to avoid the payment of royalty,\nremit additional royalty payable under that subsection, or any part\nof that additional royalty, and on remission the liability to pay the\nadditional royalty or part of the additional royalty, as the case may\nbe, ceases.\n","sortOrder":33},{"sectionNumber":"41","sectionType":"section","heading":"Extension of time and payment by instalments","content":"41 Extension of time and payment by instalments\nThe Secretary may grant such extension of time for payment of\nroyalty or an amount on account of royalty, or permit payment to be\nmade by such instalments and within such times, as he or she\nthinks fit and, in such a case, the royalty shall be due and payable,\nor the liability to make the payment on account of royalty shall\naccrue, accordingly.\n","sortOrder":34},{"sectionNumber":"42","sectionType":"section","heading":"Interest on unpaid royalty","content":"42 Interest on unpaid royalty\n(1) Subject to subsection (2), if any royalty remains unpaid after the\ntime it becomes due and payable, or a payment on account of\nroyalty remains unpaid after the liability to make the payment\naccrues, the person liable to pay the royalty or make the payment\non account of royalty is, in addition to that liability, liable to pay\ninterest on the amount outstanding at an annual rate calculated by\nadding 7% to the monthly average yield of 90-day bank accepted\nbills published by the Reserve Bank of Australia for:\n(a) if the day on which the royalty became due and payable or\npayment on account of royalty accrued is on or after the\ncommencement of the Mineral Royalty Amendment Act 2002\nbut before 1 July 2003 – May 2002; or\n(b) if the day on which the royalty became due and payable or\npayment on account of royalty accrued is on or after\n1 July 2003 – the month of May in the financial year\nimmediately preceding the financial year in which the day\noccurs,\nand computed from the day when the amount became outstanding\nto and including the day on which the interest is calculated.\n(2) Where an extension of time for the payment of royalty or on\naccount of royalty has been granted under section 41, the interest\npayable under this section shall be computed from such date as the\nSecretary determines, being not earlier than the date on which the\nroyalty would have been due and payable or the liability to make\nthe payment on account of royalty accrued, had that extension of\ntime not been granted.\n\nPart IV Collection and recovery of royalty\nMineral Royalty Act 1982 40\n","sortOrder":35},{"sectionNumber":"42A","sectionType":"section","heading":"Penalty royalty","content":"42A Penalty royalty\n(1) If a royalty payer:\n(a) evades, or attempts to evade; or\n(b) does any act with intent to evade; or\n(c) makes default in the performance of any duty imposed under\nthis Act or the Regulations with intent to evade,\nthe assessment or payment of a sum which is or may become\nchargeable against the royalty payer by way of royalty (in this\nsection referred to as the deficient royalty) the Secretary shall,\nwhen assessing the deficient royalty, assess the royalty payer with\nadditional royalty by way of a penalty (in this section referred to as\npenal royalty) not exceeding twice the deficient royalty or $10,000,\nwhichever is the greater.\n(2) Penal royalty is payable in respect of the same royalty year as the\ndeficient royalty.\n(3) The royalty payer may object to the assessment of penal royalty\nunder Part 11 of the Taxation Administration Act 2007 in the same\nmanner as any other assessment.\n42B Penalty royalty on default assessment under section 19\n(1) If the Secretary makes a default assessment under section 19, the\nroyalty payer in respect of whom the default assessment is made is\nliable to pay:\n(a) the amount of royalty payable on the default assessment; and\n(b) an additional amount of royalty equal to 75% of that amount of\nroyalty; and\n(c) interest imposed under section 42 on the part of that amount\nof royalty not paid on the due date in accordance with\nsection 40.\n(2) The Secretary may, for the reasons he or she thinks sufficient, remit\nthe whole or a part of an additional amount of royalty referred to in\nsubsection (1)(b) and, on remission, the liability to pay that whole or\npart of the additional amount of royalty ceases.\n\nPart IV Collection and recovery of royalty\nMineral Royalty Act 1982 41\n","sortOrder":36},{"sectionNumber":"43","sectionType":"section","heading":"Secretary may collect royalty from person owing money to","content":"43 Secretary may collect royalty from person owing money to\nroyalty payer or operator\n(1) The Secretary may, at any time, by notice in writing, a copy of\nwhich shall be forwarded to the royalty payer at his or her last place\nof business known to the Secretary, require a person:\n(a) by whom any money is due or accruing or may become due to\na royalty payer or operator; or\n(b) who holds or may subsequently hold money for or on account\nof a royalty payer or operator; or\n(c) who holds or may subsequently hold money on account of\nsome other person for payment to a royalty payer or operator;\nor\n(d) having authority from some other person to pay money to a\nroyalty payer or operator,\nto pay to the Secretary, either immediately upon the money\nbecoming due or being held, or at or within a time specified in the\nnotice (not being a time before the money becomes due or is held):\n(e) so much of the money as is sufficient to pay the amount due\nby the royalty payer in respect of royalty or additional royalty\npayable under this Act, where such royalty or additional\nroyalty remains unpaid after 60 days after the royalty or\nadditional royalty became due and payable, or the whole of\nthe money when it is equal to or less than that amount; or\n(f) such amount as is specified in the notice out of each of any\npayments which the person so notified becomes liable from\ntime to time to make to the royalty payer or operator, until the\namount due by the royalty payer in respect of royalty or\nadditional royalty payable under this Act, where such royalty\nremains unpaid after 60 days after the royalty or additional\nroyalty became due and payable, is satisfied.\n(2) A person who fails to comply with a notice under this section is\nguilty of an offence.\nMaximum penalty: 40 penalty units.\n(3) A person making a payment in pursuance of this section shall be\ndeemed to have been acting under the authority of the royalty payer\nor operator, and of all other persons concerned, and is hereby\nindemnified by the Territory in respect of the payment.\n\nPart IV Collection and recovery of royalty\nMineral Royalty Act 1982 42\n(4) In this section operator means the person who, by agreement with\nthe royalty payer, has the right to work and obtain from the\nproduction unit in respect of which the royalty is payable a mineral\ncommodity, whether the person does so personally or through an\nagent, servant or associate.\n","sortOrder":37},{"sectionNumber":"44","sectionType":"section","heading":"Cancellation of mining tenement","content":"44 Cancellation of mining tenement\n(1) The Minister may cancel a mining tenement forming a production\nunit where the royalty levied under this Act remains unpaid in\nrespect of that production unit for 6 months or more from the date\nupon which the royalty became due and payable.\nNote for subsection (1)\nIn relation to a mining tenement that is a mineral title under the Mineral Titles\nAct 2010, see also sections 96 and 105(1) and (2)(a) of that Act.\n(2) The Minister shall not, under subsection (1), cancel a mining\ntenement unless the Minister has first:\n(a) given to the tenement holder written notice of the intention so\nto do, indicating the reason for the proposed action; and\n(b) specified in the notice a date, being not earlier than 30 days\nafter the service of that notice on the tenement holder, on or\nbefore which the tenement holder may submit to the Minister\nany matter that he or she wishes the Minister to consider\nbefore deciding whether to cancel the mining tenement; and\n(c) considered any submissions made to the Minister in response\nto, and within the time specified in, the notice given under this\nsubsection.\n(3) A reference in this section to a mining tenement or production unit\nincludes a reference to part of a mining tenement or production unit.\n","sortOrder":38},{"sectionNumber":"45","sectionType":"section","heading":"Amounts overpaid","content":"45 Amounts overpaid\n(1) Where, by reason of an amendment of an assessment of his or her\nliability to pay royalty, or for any other reason, a royalty payer has\npaid an amount for royalty in excess of his or her liability to pay, the\nSecretary:\n(a) may, where satisfied that the royalty payer will have, within\n2 months after the Secretary becomes aware of the\noverpayment, a liability to pay a further amount of or on\naccount of royalty, retain that overpayment, or so much of it as\nthe Secretary thinks necessary to meet that further liability, on\naccount of that further liability; and\n\nPart V Offences and prosecutions\nMineral Royalty Act 1982 43\n(b) shall, in any other case, refund to the royalty payer the amount\nof royalty overpaid.\n(2) A refund payable under subsection (1)(b) by the Secretary shall be\npaid from the public moneys of the Territory and the appropriation\nfor that purpose is hereby established or increased to the extent\nnecessary.\nPart V Offences and prosecutions\n","sortOrder":39},{"sectionNumber":"46","sectionType":"section","heading":"Failure to furnish returns or information","content":"46 Failure to furnish returns or information\n(1) A person who fails to deliver or furnish a statement or information\nrequired by or under this Act to be delivered or furnished, or to\ncomply with a requirement of the Secretary or an authorized person\nmade under this Act, is guilty of an offence.\nMaximum penalty: 40 penalty units.\n(1A) An offence against this section for failing to deliver a statement\nrequired by section 12(1) to be delivered is a regulatory offence.\n(2) A prosecution for an offence against this section may be\ncommenced at any time.\n","sortOrder":40},{"sectionNumber":"47","sectionType":"section","heading":"Refusal to give evidence or produce documents","content":"47 Refusal to give evidence or produce documents\nA person who, without reasonable excuse, refuses or fails:\n(a) to attend before the Secretary or an authorized person; or\n(b) to take an oath; or\n(c) to answer a question or produce documents,\nwhen so required under this Act or the Regulations, is guilty of an\noffence.\nMaximum penalty: 40 penalty units or imprisonment for\n6 months.\n","sortOrder":41},{"sectionNumber":"49","sectionType":"section","heading":"False returns or statements","content":"49 False returns or statements\nA person who makes or delivers a statement required by or under\nthis Act or the Regulations to be made or delivered which is false in\na material particular, or makes a false answer, whether orally or in\nwriting, to a question put to the person by the Secretary or an\nauthorized person, is guilty of an offence.\nMaximum penalty: 40 penalty units.\n\nPart VI Miscellaneous\nMineral Royalty Act 1982 44\nPart VI Miscellaneous\n49AA Secretary\n(1) The Minister may in writing appoint a public sector employee to the\noffice of Secretary.\n(2) The appointment may be of:\n(a) a person by name; or\n(b) a person by reference to the office, position or designation\nheld or occupied by the person; or\n(c) a person from time to time holding, acting in or performing the\nduties of a named office, designation or position.\n(3) The Secretary has the functions given to the Secretary under this or\nany other Act.\n(4) The Secretary may do all things necessary or convenient to be\ndone for or in relation to the performance of the Secretary's\nfunctions.\n","sortOrder":42},{"sectionNumber":"49A","sectionType":"section","heading":"Delegation by Secretary","content":"49A Delegation by Secretary\nThe Secretary may, in writing, delegate any of the Secretary's\npowers and functions under this Act to:\n(a) a public sector employee, or a person engaged by the\nTerritory under a contract or an arrangement of secondment\nby name; or\n(b) a public sector employee, or a person engaged by the\nTerritory under a contract or arrangement of secondment, by\nreference to the office, position or designation held or\noccupied by the person; or\n(c) a public sector employee, or a person engaged by the\nTerritory under a contract or an arrangement of secondment,\nfrom time to time holding, acting in or performing the duties of\na named office, position or designation.\n\nPart VI Miscellaneous\nMineral Royalty Act 1982 45\n","sortOrder":43},{"sectionNumber":"49B","sectionType":"section","heading":"Delegation by Minister","content":"49B Delegation by Minister\nThe Minister may, in writing, delegate any of the Minister's powers\nand functions under this Act to:\n(a) a public sector employee, or a person engaged by the\nTerritory under a contract or an arrangement of secondment\nby name; or\n(b) a public sector employee, or a person engaged by the\nTerritory under a contract or arrangement of secondment, by\nreference to the office, position or designation held or\noccupied by the person; or\n(c) a public sector employee, or a person engaged by the\nTerritory under a contract or an arrangement of secondment,\nfrom time to time holding, acting in or performing the duties of\na named office, position or designation.\n","sortOrder":44},{"sectionNumber":"50","sectionType":"section","heading":"Secrecy","content":"50 Secrecy\n(1) Subject to this section, a person who is or has been:\n(b) a Territory employee; or\n(c) contracted by the Territory to provide a service in connection\nwith the administration of this Act; or\n(d) an employee of a person referred to in paragraph (c),\nmust not, directly or indirectly, other than for the purposes of this\nAct or the contract:\n(e) make a record of, or communicate to a person, information\nconcerning the affairs of another person acquired by him or\nher under this Act because of that office, employment or\ncontract; or\n(f) produce to a person, or permit a person to have access to, a\ndocument furnished to him or her for the purposes of this Act.\nMaximum penalty: 4 penalty units or 6 months imprisonment.\n(2) Subsection (1) does not apply to the communication of information\nor the production of a document by:\n(a) the Secretary or a person authorised by the Secretary to\nanother Territory employee for purposes related to the\nadministration or enforcement of this Act; or\n\nPart VI Miscellaneous\nMineral Royalty Act 1982 46\n(b) the Secretary or a person authorised by the Secretary to the\nAuditor-General performing a function or exercising of a power\nunder the Audit Act 1995 or another Act in relation to an audit\nrelating to the Agency responsible for this Act; or\n(c) a Territory employee performing a function under this Act to a\nTerritory employee performing a function under an Act\nadministered by the Commissioner of Territory Revenue for\nthe purpose of enabling the second-mentioned Territory\nemployee to carry out the second-mentioned function; or\n(d) a Territory employee performing a function under this Act to a\nTerritory employee performing a function under the Mineral\nTitles Act 2010 or the Petroleum Act 1984, where the\ncommunication or production is necessary for the efficient\nadministration of this Act; or\n(da) a Territory employee, in the course of official functions for\npurposes related to the Commonwealth Grants Commission\nAct 1973 (Cth), to the following:\n(i) another Territory employee;\n(ii) the Commonwealth Grants Commission (CGC)\nestablished under the Commonwealth Grants\nCommission Act 1973 (Cth);\n(iii) a third party designated by the CGC, in relation to\ninformation requested by the CGC; or\n(e) a Territory employee performing a function under this Act to\nthe Commonwealth in relation to the payment of an amount of\nroyalty under this Act by a holder of a mining tenement on\nAboriginal land within the meaning of the Aboriginal Land\nRights (Northern Territory) Act 1976 of the Commonwealth; or\n(ea) a Territory employee exercising or performing a power, duty or\nfunction in accordance with an arrangement made under\nsection 7 of the Uranium Royalty (Northern Territory) Act 2009\n(Cth) to the Commonwealth; or\n(eb) a Territory employee performing a function under this Act or\nexercising or performing a power, duty or function under the\nUranium Royalty (Northern Territory) Act 2009 (Cth) to\nanother Territory employee, where the communication is\nnecessary for the efficient administration of that\nCommonwealth Act.\n\nPart VI Miscellaneous\nMineral Royalty Act 1982 47\n(3) Nothing in this section prevents the Auditor-General from disclosing\ninformation or publishing a document that he or she has acquired\nunder subsection (2)(b) if the disclosure or publication does not\ndirectly or indirectly divulge information identifying the affairs of a\nparticular person.\n(4) Nothing in this section prevents a Territory employee from\ndisclosing information or publishing a document that he or she has\nacquired under subsection (2)(d) if the disclosure or publication:\n(a) is in the performance by the employee of a function under the\nMineral Titles Act 2010 or the Petroleum Act 1984; and\n(b) does not directly or indirectly divulge information identifying\nthe affairs of a particular person.\n(4A) A person to whom this section applies must not be required to:\n(a) produce in court an assessment, return, statement, notice,\nrecord or other document made or given for the purposes of\nthis Act; or\n(b) divulge or communicate to a court a matter or thing that has\ncome or came to his or her notice when performing duties for\nthe purposes of this Act,\nunless:\n(c) the person about whom the assessment, return, statement,\nnotice, record or other document concerned consents to the\nproduction, divulgence or communication; or\n(d) the production, divulgence or communication is made in\nconnection with the administration or execution of this Act; or\n(e) the production, divulgence or communication is made for the\npurposes of legal proceedings arising out of this Act or of a\nreport of such legal proceedings.\n(5) In this section, Territory employee means a Chief Executive\nOfficer or an employee as defined in the Public Sector Employment\nand Management Act 1993.\n","sortOrder":45},{"sectionNumber":"51","sectionType":"section","heading":"Regulations","content":"51 Regulations\nThe Administrator may make regulations, not inconsistent with this\nAct, prescribing matters:\n(a) required or permitted to be prescribed; or\n\nPart VIII Transitional matters for Revenue and Other Legislation Amendment Act 2010\nMineral Royalty Act 1982 48\n(b) necessary or convenient to be prescribed for carrying out or\ngiving effect to this Act.\n","sortOrder":46},{"sectionNumber":"52","sectionType":"section","heading":"Savings","content":"52 Savings\n(1) The law in force immediately before the commencement of this Act\nrelating to the assessment and payment of royalties shall continue\nto apply to and in relation to a mining tenement exempted under\nsection 3(1) from the operation of this Act until it ceases to be so\nexempted.\n(2) Notwithstanding the repeals and amendments effected by the\nMineral Royalty Amendment Act 1987, the Mineral Royalty\nAct 1982 remains in force to the extent necessary to give effect to\nsection 3(5) as if the Mineral Royalty Amendment Act 1987 (other\nthan section 4 of that Act) had never commenced.\nPart VII Transitional matters for Treasury Legislation\nand Consequential Amendment Act 2006\n","sortOrder":47},{"sectionNumber":"53","sectionType":"section","heading":"Secretary","content":"53 Secretary\nThe Chief Executive Officer continues as the Secretary on the\ncommencement of the Treasury Legislation and Consequential\nAmendment Act 2006 until the Minister appoints a person to the\noffice of Secretary under section 49AA.\nPart VIII Transitional matters for Revenue and Other\nLegislation Amendment Act 2010\n","sortOrder":48},{"sectionNumber":"54","sectionType":"section","heading":"Definitions","content":"54 Definitions\nIn this Part:\namended, in relation to a specified provision, means the provision\nas in force on the commencement day.\ncommencement day means the day on which Part 3 of the\nRevenue and Other Legislation Amendment Act 2010 commences.\ntransitional period means a period mentioned in section 55(1)(b)\nor (2)(b).\ntransitional royalty year means a royalty year that commences\nbefore 1 July 2010 and ends after that date.\n\nPart IX Transitional matters for Revenue Legislation Amendment Act 2013\nMineral Royalty Act 1982 49\n","sortOrder":49},{"sectionNumber":"55","sectionType":"section","heading":"Rate of royalty","content":"55 Rate of royalty\n(1) The percentage of net value specified in amended section 10(1)\napplies in relation to:\n(a) a royalty year that commences on or after 1 July 2010; and\n(b) a period that commences on or after 1 July 2010 in a\ntransitional royalty year.\n(2) The percentage of net value specified in section 10(1), as in force\nimmediately before the commencement day, applies in relation to:\n(a) a royalty year that ends before 1 July 2010; and\n(b) a period that ends before 1 July 2010 in a transitional royalty\nyear.\nExample of application of subsections (1)(b) and (2)(b)\nIf a transitional royalty year commences on 1 January 2010, the percentage of\nthe net value for the period 1 January 2010 to 30 June 2010 is 18% and the\npercentage of the net value for the period 1 July 2010 to 31 December 2010\nis 20%.\n(3) For calculating the net value under amended section 10(2) in\nrelation to each transitional period in a transitional royalty year, the\namount of each element of the formula must be apportioned\nbetween the transitional periods:\n(a) as agreed between the royalty payer and Secretary on or\nbefore 31 December 2010; or\n(b) in the absence of an agreement – as determined by the\nSecretary.\n(4) To avoid doubt, an apportionment under subsection (3) may\napportion the whole of an amount to one of the transitional periods\nand none of the amount to the other transitional period.\nPart IX Transitional matters for Revenue Legislation\nAmendment Act 2013\n56 Gross value of commodity sold or removed before 1 July 2013\n(1) This section applies for the purpose of determining the gross\nrealization for a production unit for a royalty year any part of which\nwas before 1 July 2013.\n\nPart IX Transitional matters for Revenue Legislation Amendment Act 2013\nMineral Royalty Act 1982 50\n(2) The gross value of a saleable mineral commodity that was sold or\nremoved without sale from the production unit before 1 July 2013 is\nto be determined in accordance with this Act as in force before\n1 July 2013.\n57 Operating costs – royalty year ending before 1 July 2013\n(1) This section applies for the purpose of determining the operating\ncosts for a production unit for a royalty year that ended before\n1 July 2013.\n(2) The operating costs are to be determined in accordance with this\nAct as in force before 1 July 2013.\n58 Operating costs – royalty year that includes 1 July 2013\n(1) This section applies for the purpose of determining the operating\ncosts for a production unit for a royalty year that started before\n1 July 2013 and ends on or after 1 July 2013.\n(2) The operating costs for the royalty year are:\n(a) the operating costs of the production unit for the part of the\nroyalty year ending immediately before 1 July 2013 (the\npre-July period) determined in accordance with this Act as in\nforce immediately before 1 July 2013; and\n(b) the operating costs of the production unit for the part of the\nroyalty year beginning on 1 July 2013 (the post-June period)\ndetermined in accordance with this Act as amended by the\nRevenue Legislation Amendment Act 2013.\n(3) If an expenditure relates in part to the pre-July period and in part to\nthe post-June period, the amount of the expenditure must be\napportioned between the periods:\n(a) as agreed between the royalty payer and the Secretary on or\nbefore 31 December 2013; or\n(b) in the absence of an agreement – as determined by the\nSecretary.\n(4) To avoid doubt, an apportionment under subsection (3) may\napportion the whole of an amount to one period and none of the\namount to the other period.\n\nPart XI Transitional matters for Mineral Royalty Amendment Act 2021\nMineral Royalty Act 1982 51\nPart X Transitional matters for Revenue Legislation\nAmendment Act 2018\n","sortOrder":50},{"sectionNumber":"59","sectionType":"section","heading":"Transitional matters for Revenue Legislation Amendment","content":"59 Transitional matters for Revenue Legislation Amendment\nAct 2018\n(1) This Act, as in force immediately before 1 July 2018, continues to\napply in relation to a royalty year that started before 1 July 2018.\n(2) The amendments made to this Act by Part 2, Division 2 of the\nRevenue Legislation Amendment Act 2018 apply in relation to a\nroyalty year that starts on or after 1 July 2018.\n(3) The amendments made to this Act by Part 2, Division 3 of the\nRevenue Legislation Amendment Act 2018 apply in relation to a\nroyalty year that starts on or after 1 July 2019.\nPart XI Transitional matters for Mineral Royalty\nAmendment Act 2021\n60 Transitional matters for Mineral Royalty Amendment Act 2021\n(1) Section 4B(1), as amended by section 4 of the Mineral Royalty\nAmendment Act 2021, applies only in relation to a royalty year that\ncommences on or after 1 July 2021.\n(2) Section 4B(1), as in force immediately before the commencement\nof section 4 of the Mineral Royalty Amendment Act 2021, continues\nto apply in relation to a royalty year that commenced before\n","sortOrder":51},{"sectionNumber":"1","sectionType":"section","heading":"July 2021.","content":"1 July 2021.\n\nENDNOTES\nMineral Royalty Act 1982 52\nENDNOTES\n1 KEY\nKey to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n","sortOrder":52},{"sectionNumber":"2","sectionType":"section","heading":"LIST OF LEGISLATION","content":"2 LIST OF LEGISLATION\nMineral Royalty Act 1982 (Act No. 31, 1982)\nAssent date 23 June 1982\nCommenced 1 July 1982 (s 2)\nCriminal Law (Regulatory Offences) Act 1983 (Act No. 68, 1983)\nAssent date 28 November 1983\nCommenced 1 January 1984 (s 2 s 2 Criminal Code Act 1983 (Act No. 47,\n1983), Gaz G46, 18 November 1983, p 11 and Gaz G8,\n","sortOrder":53},{"sectionNumber":"26","sectionType":"section","heading":"February 1986, p 5)","content":"26 February 1986, p 5)\nMineral Royalty Amendment Act 1987 (Act No. 18, 1987)\nAssent date 25 June 1987\nCommenced 1 July 1986 (s 2)\nMining Amendment Act 1991 (Act No. 27, 1991)\nAssent date 17 June 1991\nCommenced 17 June 1991\nMineral Royalty Amendment Act 1992 (Act No. 77, 1992)\nAssent date 14 December 1992\nCommenced 14 December 1992\nStatute Law Revision Act 1995 (Act No. 14, 1995)\nAssent date 23 June 1995\nCommenced 23 June 1995\nMineral Royalty Amendment Act 1998 (Act No. 76, 1998)\nAssent date 15 October 1998\nCommenced 15 October 1998\nFinancial Relations Agreement (Consequential Provisions) Act 2000 (Act No. 32, 2000)\nAssent date 27 June 2000\nCommenced 1 July 2000 (s 2)\n\nENDNOTES\nMineral Royalty Act 1982 53\nMineral Royalty Amendment Act 2002 (Act No. 53, 2002)\nAssent date 10 October 2002\nCommenced 10 October 2002\nStatute Law Revision Act (No. 2) 2002 (Act No. 59, 2002)\nAssent date 7 November 2002\nCommenced 7 November 2002\nMineral Royalty Amendment Act 2003 (Act No. 37, 2003)\nAssent date 30 June 2003\nCommenced 1 July 2003 (s 2)\nStatute Law Revision Act (No. 2) 2003 (Act No. 44, 2003)\nAssent date 7 July 2003\nCommenced 7 July 2003\nMineral Royalty Amendment Act 2004 (Act No. 38, 2004)\nAssent date 6 July 2004\nCommenced 1 July 2004 (s 2)\nTaxation (Administration) Amendment (Objections and Appeals) Act 2005 (Act No. 5,\n2005)\nAssent date 4 March 2005\nCommenced 31 March 2005 (Gaz S11, 31 March 2005, p 1)\nStatute Law Revision Act 2005 (Act No. 44, 2005)\nAssent date 14 December 2005\nCommenced 14 December 2005\nTreasury Legislation and Consequential Amendment Act 2006 (Act No. 19, 2006)\nAssent date 28 June 2006\nCommenced pt 1: 28 June 2006; pt 2: 2 May 2006; rem: 1 July 2006 (s 2)\nRevenue Law Reform (Budget Initiatives) Act 2008 (Act No. 23, 2008)\nAssent date 30 June 2008\nCommenced pt 1, ss 3, 12(1), 18 and 19: 1 January 2008; ss 7, 10\nand 11(1): 6 May 2008; rem: 1 July 2008 (s 2)\nFinancial Management Amendment Act 2009 (Act No. 15, 2009)\nAssent date 18 June 2009\nCommenced 18 June 2009\nPayroll Tax Act 2009 (Act No. 18, 2009)\nAssent date 25 June 2009\nCommenced 1 July 2009 (s 2)\nRevenue and Other Legislation Amendment Act 2010 (Act No. 21, 2010)\nAssent date 30 June 2010\nCommenced pt 2 and pt 4 divs 1 and 2: 4 May 2010; rem: 1 July 2010 (s 2)\nMineral Titles (Consequential Amendments) Act 2010 (Act No. 37, 2010)\nAssent date 18 November 2010\nCommenced 7 November 2011 (s 2, s 2 Mineral Titles Act 2010 (Act\nNo. 27, 2010) and Gaz G41, 12 October 2011, p 5)\n\nENDNOTES\nMineral Royalty Act 1982 54\nPenalties Amendment (Justice and Treasury Legislation) (Act No. 38, 2010)\nAssent date 18 November 2010\nCommenced 1 February 2011 (Gaz S6, 1 February 2011)\nOaths, Affidavits and Declarations (Consequential Amendments) Act 2010 (Act No. 40,\n2010)\nAssent date 18 November 2010\nCommenced 1 March 2011 (s 2, s 2 Oaths, Affidavits and Declarations\nAct 2010 (Act No. 39, 2010) and Gaz G7, 16 February 2011,\np 4)\nRevenue Legislation Amendment Act 2013 (Act No. 20, 2013)\nAssent date 28 June 2013\nCommenced 1 July 2013 (s 2)\nStatute Law Revision Act 2014 (Act No. 38, 2014)\nAssent date 13 November 2014\nCommenced 13 November 2014\nRevenue Legislation Amendment Act 2018 (Act No. 14, 2018)\nAssent date 28 June 2018\nCommenced pts 3, 4 and 6 (except ss 34 and 36(3): 1 May 2018;\npt 2, divs 1 and 2, pt 5, ss 34 and 36(3) and pt 7: 1 July 2018;\npt 2, div 3 and pt 8: 1 July 2019 (s 2)\nMineral Royalty Amendment Act 2021 (Act No. 11, 2021)\nAssent date 20 May 2021\nCommenced ss 4 and 6: 1 July 2021; rem: 21 May 2021 (s 2)\nStatute Law Amendment (NTCAT Conferral of Jurisdiction) Act 2023 (Act No. 24, 2023)\nAssent date 21 September 2023\nCommenced 27 November 2023 (Gaz G24, 23 November 2023, p 2)\nEnvironment Protection Legislation Amendment Act 2023 (Act No. 34, 2023)\nAssent date 6 December 2023\nCommenced pt 1, pt 3, div 1, ss 207 and 219 and pt 5: 7 December 2023\n(s 2(1)); pt 3, div 2: 1 March 2024 (s 2(2), s 2 Environment\nProtection Legislation Amendment (Chain of Responsibility)\nAct 2022 (Act No. 32, 2022) and (Gaz G4, 15 February 2024,\np 1); pt 4: 1 July 2024 (Gaz G4, 15 February 2024, p 2);\nrem: 1 March 2024 (Gaz G4, 15 February 2024, p 2)\nLegacy Mines Remediation Act 2023 (Act No. 35, 2023)\nAssent date 6 December 2023\nCommenced 1 July 2024 (Gaz G10, 9 May 2024, p 1)\nMineral Royalties Act 2024 (Act No. 12, 2024)\nAssent date 11 June 2024\nCommenced 1 July 2024 (s 2)\n","sortOrder":54},{"sectionNumber":"3","sectionType":"section","heading":"SAVINGS AND TRANSITIONAL PROVISIONS","content":"3 SAVINGS AND TRANSITIONAL PROVISIONS\ns 7 Mineral Royalty Amendment Act 1998 (Act No. 76, 1998)\ns 9 Mineral Royalty Amendment Act 2003 (Act No. 37, 2003)\ns 10 Mineral Royalty Amendment Act 2004 (Act No. 1, 2004)\n\nENDNOTES\nMineral Royalty Act 1982 55\n","sortOrder":55},{"sectionNumber":"4","sectionType":"section","heading":"GENERAL AMENDMENTS","content":"4 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: ss 1, 4, 4AB, 4AC, 4B, 25, 42A,\n44 and 50.\n","sortOrder":56},{"sectionNumber":"5","sectionType":"section","heading":"LIST OF AMENDMENTS","content":"5 LIST OF AMENDMENTS\ns 3 sub No. 18, 1987, s 4\namd No. 77, 1992, s 4; No. 76, 1998, s 6; No. 37, 2003, s 4; No. 12, 2024,\ns 26\ns 4 sub No. 18, 1987, s 5\namd No. 27, 1991, s 4; No. 77, 1992, ss 5 and 10; No. 14, 1995, s 5; No. 37,\n2003, s 5; No. 38, 2004, s 4; No. 5, 2005, s 8; No. 19, 2006, s 121; No. 21,\n2010, s 37; No. 37, 2010, ss 7 and 13; No. 14, 2018, ss 4 and 12\ns 4A ins No. 18, 1987, s 6\namd No. 77, 1992, s 10; No. 21, 2010, s 37; No. 20, 2013, s 4; No. 14, 2018,\ns 13\nss 4AAA –\n4AAB ins No. 20, 2013, s 5\ns 4AA ins No. 77, 1992, s 6\nss 4AB – 4AC ins No. 14, 2018 , s 5\ns 4B ins No. 18, 1987, s 6\namd No. 77, 1992, s 10; No. 59, 2002, s 5; No. 44, 2003, s 5; No. 18, 2009,\ns 113; No. 21, 2010, s 37; No. 37, 2010, s 7; No. 20, 2013, s 6; No. 14, 2018,\ns 6; No. 11, 2021, s 4; No. 34, 2023, s 206; No. 35, 2023, s 35\ns 4C ins No. 18, 1987, s 6\namd No. 38, 2004, s 5; No. 21, 2010, s 37; No. 14, 2018, s 7\ns 4CA ins No. 77, 1992, s 7\ns 4D ins No. 18, 1987, s 6\nsub No. 14, 2018, s 14\ns 4E ins No. 18, 1987, s 6\nsub No. 76, 1998, s 3\nss 4F – 4G ins No. 18, 1987, s 6\namd No. 76, 1998, s 6; No. 21, 2010, s 37\ns 5 amd No. 77, 1992, s 10; No. 76, 1998, s 6; No. 14, 2018 , s 15\ns 6 sub No. 18, 1987, s 7\ns 7 amd No. 18, 1987, s 8; No. 76, 1998, s 4; No. 32, 2000, s 44; No. 37, 2003,\ns 6\ns 8 amd No. 18, 1987, s 9; No. 76, 1998, s 6\ns 9A ins No. 14, 2018, s 16\ns 10 amd No. 18, 1987, s 10; No. 77, 1992, ss 8 and 10; No. 32, 2000, s 44;\nNo. 38, 2014, s 2; No. 14, 2018, s 17\ns 10A ins No. 18, 1987, s 11\ns 11 sub No. 18, 1987, s 12\namd No. 76, 1998, s 6; No. 21, 2010, s 37; No. 38, 2010, s 4\ns 12 amd No. 18, 1987, s 13; No. 76, 1998, s 6; No. 37, 2003, s 7; No. 38, 2004,\ns 6; No. 21, 2010, s 37; No. 38, 2010, s 4; No. 14, 2018, ss 8 and 18\ns 13 amd No. 76, 1998, s 6\ns 14 amd No. 18, 1987, s 14; No. 76, 1998, s 6; No. 38, 2004, s 7; No. 21, 2010,\ns 37; No. 38, 2010, s 4; No. 20, 2013, s 7\ns 15 amd No. 18, 1987, s 15; No. 76, 1998, s 6; No. 38, 2004, s 8; No. 20, 2013,\ns 8\ns 16 amd No. 76, 1998, s 6\nsub No. 40, 2010, s 84\n\nENDNOTES\nMineral Royalty Act 1982 56\ns 17 amd No. 18, 1987, s 16; No. 21, 2010, s 37; No. 38, 2010, s 4; No. 20, 2013,\ns 9\ns 17A ins No. 20, 2013, s 10\ns 18 amd No. 76, 1998, s 6\nsub No. 14, 2018, s 19\ns 19 amd No. 77, 1992, ss 9 and 10; No. 76, 1998, s 6; No. 21, 2010, s 37\nsub No. 14, 2018, s 19\ns 20 amd No. 18, 1987, s 17; No. 77, 1992, s 10; No. 59, 2002, s 5; No. 37, 2003,\ns 8; No. 14, 2018, ss 9 and 20\ns 25 amd No. 24, 2023, s 147\npt II note ins No. 5, 2005, s 9\namd No. 23, 2008, s 21; No. 24, 2023, s 147\npt III hdg rep No. 5, 2005, s 9\npt III\ndiv 1 hdg rep No. 5, 2005, s 9\nss 26 – 27 amd No. 76, 1998, s 6\nrep No. 5, 2005, s 9\npt III\ndiv 2 hdg rep No. 5, 2005, s 9\ns 28 amd No. 76, 1998, s 6; No. 53, 2002, s 3;\nss 29 – 31 amd No. 76, 1998, s 6\nrep No. 5, 2005, s 9\nss 32 – 38 rep No. 5, 2005, s 9\ns 40 amd No. 18, 1987, s 18; No. 77, 1992, s 10; No. 76, 1998, s 6; No. 14, 2018,\nss 10 and 21\ns 41 amd No. 76, 1998, s 6\ns 42 amd No. 18, 1987, s 19; No. 53, 2002, s 4\ns 42A ins No. 18, 1987, s 20\namd No. 5, 2005, s 10; No. 23, 2008, s 21; No. 21, 2010, s 37\ns 42B ins No. 53, 2002, s 5\namd No. 21, 2010, s 37\ns 43 amd No. 76, 1998, s 6; No. 21, 2010, s 37; No. 38, 2010, s 4\ns 44 amd No. 18, 1987, s 21; No. 76, 1998, s 6; No. 21, 2010, s 37; No. 37, 2010,\ns 7\ns 45 amd No. 14, 1995, s 5; No. 76, 1998, s 6; No. 15, 2009, s 16\ns 46 amd No. 68, 1983, s 8; No. 21, 2010, s 37; No. 38, 2010, s 4\ns 47 amd No. 38, 2004, s 9; No. 5, 2005, s 11; No. 21, 2010, s 37; No. 38, 2010,\ns 4; No. 40, 2010, s 85\ns 48 rep No. 18, 1987, s 22\ns 49 amd No. 76, 1998, s 6; No. 5, 2005, s 12; No. 21, 2010, s 37; No. 38, 2010,\ns 4\ns 49AA ins No. 19, 2006, s 122\ns 49A ins No. 76, 1998, s 5\nsub No. 11, 2021, s 5\ns 49B ins No. 11, 2021, s 5\ns 50 sub No. 76, 1998, s 5\namd No. 53, 2002, s 6; No. 44, 2005, s 35; No. 23, 2008, s 21; No. 21, 2010,\ns 37; No. 38, 2010, s 4; No. 37, 2010, s 7; No. 20, 2013, s 11; No. 12, 2024,\ns 27\ns 51 sub No. 18, 1987, s 23\ns 52 amd No. 18, 1987, s 24; No. 37, 2010, s 7\npt VII hdg ins No. 19, 2006, s 123\ns 53 ins No. 19, 2006, s 123\npt VIII hdg ins No. 21, 2010, s 9\nss 54 – 55 ins No. 21, 2010, s 9\npt IX hdg ins No. 20, 2013, s 12\nss 56 – 58 ins No. 20, 2013, s 12\npt X hdg ins No. 14, 2018, s 11\n\nENDNOTES\nMineral Royalty Act 1982 57\ns 59 ins No. 14, 2018, s 11\npt XI ins No. 11, 2021, s 6\ns 60 ins No. 11, 2021, s 6","sortOrder":57}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act's territorial scope has been narrowed by the Mineral Royalties Act 2024: section 3(1A) excludes minerals and tenements that are subject to the 2024 Act. The Act continues to apply to production units that extracted minerals in the 12 months before 1 January 2024 but may cease to apply to a production unit later prescribed by regulation under the 2024 Act (s3(1A) and accompanying note)."},"complexity_factors":["Extensive and technical definitions and valuation rules (see s4, s4A, s4AAA, s4AAB) which interact to determine gross value and gross realisation.","Detailed net‑value formula with multiple deductions and special categories (operating costs, capital recognition deduction, eligible exploration and social infrastructure deductions) (s10, s4B, s4C, s4AB, s4AC).","Transfer‑pricing and ATO interaction requirements, including alternative valuation calculations and documentation retention (s4AAA, s4AAB, s17A).","Significant Secretary discretion to issue guidelines, give pre‑event opinions, determine apportionments and make adjustments (s4E, s4F, s5, s20).","Audit, reporting and record‑keeping obligations with criminal and regulatory penalties for breaches (s12, s17, s17A, s46, s49).","Enforcement and collection powers including default assessments, penalty royalties, garnishee notices and tenement cancellation (s19, s42A, s42B, s43, s44).","Cross‑references to Commonwealth tax and GST law and historical transitional amendments (references to ITAA, GST and multiple amending Acts throughout the instrument).","Transitional provisions and staged rate changes add administrative complexity for overlapping royalty years and changing law (Parts VIII–XI; s55–60)."],"plain_english_summary":"This Act imposes a royalty on minerals recovered in the Northern Territory: tenement holders (or an appointed responsible person) must report production, keep accounts and pay the higher of a net‑value royalty (20% of net value minus $10,000) or a graduated percentage of gross production revenue, with nil liability where gross production revenue is $500,000 or less. \n\nThe Secretary sets valuations, issues guidelines, audits transfer‑pricing, may make default assessments, impose interest and penalties, collect by garnishee notice or cancel tenements, creating reporting and compliance burdens and enforcement discretion."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"_metrics":{"completionTokens":900},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly from its original 1982 scope. Originally a straightforward royalty imposition, it now encompasses: complex transfer pricing rules (2013), social infrastructure and worker accommodation deductions (2018), detailed anti-avoidance provisions (1987), multiple transitional regimes for successive amendments, and integration with Commonwealth tax concepts (GST, MRRT, income tax). The 2024 Mineral Royalties Act has begun replacing this Act, creating a dual-system transitional period."},"complexity_factors":["47+ defined terms in section 4 alone, with many cross-referenced definitions","Multiple overlapping calculation methods (net value vs gross production revenue) with complex escalation rates","Extensive exclusions and exceptions in operating costs (paragraphs (a)-(zb) in section 4B)","Nested conditional logic for transfer pricing valuations involving ATO audits, advance pricing arrangements, and fallback formulas","Complex capital recognition deduction formula using annuity tables and interest rate calculations","Multiple transitional provisions (Parts VII-XI) preserving different versions of the Act for different time periods","Anti-avoidance provisions (section 4G) that override arrangements with broad discretionary powers for the Secretary","Joint and several liability creating overlapping obligations across multiple tenement holders","Exploration expenditure caps with percentage reduction limits that vary by royalty year","GST adjustments required in multiple calculation contexts"],"plain_english_summary":"This is the **Northern Territory's Mineral Royalty Act 1982**, which imposes a tax (called a \"royalty\") on minerals extracted from NT land. Here's what it does:\n\n**Who pays:** Mining companies holding mining tenements (licences to extract minerals) in the NT. Multiple tenement holders are **jointly and severally liable** — meaning the government can chase any one of them for the full amount owed.\n\n**How the royalty is calculated:** The royalty is the **greater of two amounts**:\n- **20% of net value** minus $10,000; or\n- A **percentage of gross production revenue** that escalates over time: 1% in the first applicable year, 2% in the second, then 2.5% thereafter.\n\nSmall producers get relief: if gross revenue is **$500,000 or less**, no royalty is payable.\n\n**What \"net value\" means:** It's essentially profit from mining operations, calculated as:\n- **Gross realisation** (revenue from sales, insurance payouts, etc.)\n- **Minus** operating costs, capital recognition deductions, eligible exploration expenditure, and any additional deductions.\n\n**Key deductions available:**\n- **Operating costs:** Day-to-day mining expenses, wages for NT-based workers, insurance, tenement rentals, etc. (with many exclusions like income tax, interest, and royalties paid to others).\n- **Capital recognition deduction:** A depreciation-style deduction for capital assets like mining plant, infrastructure, and worker accommodation.\n- **Exploration expenditure:** Costs of finding minerals, subject to caps (30% or 25% reduction limits depending on the year).\n- **Social infrastructure:** Spending on community benefits like roads or recreation facilities.\n\n**Special rules for transfer pricing:** When minerals are sold to related parties at non-arm's length prices, complex rules apply to determine the proper value, including reference to ATO audits and advance pricing arrangements.\n\n**Administration and enforcement:**\n- The **Secretary** (a government official) assesses royalties, conducts audits, and can issue default assessments if returns aren't filed.\n- **Penalties** apply for late payment, evasion, or false statements — including penalty royalties up to double the amount owed.\n- The Secretary can **garnish debts** owed to the mining company by third parties.\n- **Mining tenements can be cancelled** for non-payment of royalties.\n\n**Important limitation:** This Act **does not apply** to minerals covered by the newer **Mineral Royalties Act 2024** (which took effect 1 July 2024), though it continues to apply to production units where extraction occurred in the 12 months before 1 January 2024.\n\nThe Act has been heavily amended over 40+ years, with numerous transitional provisions preserving old rules for past periods."}},"importantCases":[],"_links":{"self":"/api/acts/mineral-royalty-act-1982","history":"/api/acts/mineral-royalty-act-1982/history","analysis":"/api/acts/mineral-royalty-act-1982/analysis","conflicts":"/api/acts/mineral-royalty-act-1982/conflicts","importantCases":"/api/acts/mineral-royalty-act-1982/important-cases","documents":"/api/acts/mineral-royalty-act-1982/documents"}}