Mineral Resources (Royalty) Regulation 2025
sec.9When royalty return must be lodged
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sec.9 When royalty return must be lodged
This section applies subject to section 10 . A royalty return required under the Act to be lodged that relates to a financial year must be lodged within— 3 months after the day the year ended; or if the mining operation to which the return relates ends within the year—3 months after the day the operation ended. A royalty return required under the Act to be lodged that relates to a calendar quarter must be lodged on or before the last business day of the month after the day the quarter ended. Subsection (3) applies whether or not the mining operation to which the royalty return relates ends within the calendar quarter. (sec.9-ssec.1) This section applies subject to section 10 . (sec.9-ssec.2) A royalty return required under the Act to be lodged that relates to a financial year must be lodged within— 3 months after the day the year ended; or if the mining operation to which the return relates ends within the year—3 months after the day the operation ended. (sec.9-ssec.3) A royalty return required under the Act to be lodged that relates to a calendar quarter must be lodged on or before the last business day of the month after the day the quarter ended. (sec.9-ssec.4) Subsection (3) applies whether or not the mining operation to which the royalty return relates ends within the calendar quarter.
- (a) 3 months after the day the year ended; or
- (b) if the mining operation to which the return relates ends within the year—3 months after the day the operation ended.