Mining Act 1992
291Payment of royalty
Start here
Get a plain-English read of 291
Turn the raw legal text into a practical explanation grounded in Mining Act 1992.
291 Payment of royalty
291 Payment of royalty
(1) Royalty payable to the Crown under this Act is payable—
(a) except to the extent a deferral approval or determination under paragraph (b) or (c) has effect—at the times, and for the periods, specified in, or determined in accordance with, the regulations, or
(b) except to the extent a determination under paragraph (c) has effect—at the times, and for the periods, specified in a deferral approval, or
(c) on demand by the Minister for the period determined by the Minister.
(1A) If a person who is liable to pay royalty fails to pay it as required by subsection (1), the person is guilty of an offence.
Maximum penalty—
(a) in the case of a corporation—10,000 penalty units, and, in the case of a continuing offence, a further penalty of 1,000 penalty units for each day that the offence continues, or
(b) in the case of a natural person—2,000 penalty units or imprisonment for 12 months, or both, and, in the case of a continuing offence, a further penalty of 200 penalty units for each day that the offence continues.
(2) A tax default occurs for the purposes of the Taxation Administration Act 1996 if royalty payable to the Crown—
(a) is not paid by the time that it becomes payable in accordance with the regulations unless paragraph (a1) or (b) applies, or
(a1) for royalty payable in accordance with a deferral approval—is not paid within 28 days after the day on which the royalty becomes payable in accordance with the deferral approval, or
(a2) for interest payable in relation to a deferral approval under section 291AB—is not paid within 28 days after the day on which the interest becomes payable in accordance with section 291AB, or
(b) in the case of royalty payable on demand by the Minister—is not paid within 28 days of the demand for its payment.
(3) The regulations may require the payment of any royalty to accompany a return made under this Part.
s 291: Am 2008 No 19, Sch 1 [246]; 2012 No 84, Sch 2.2 [9]; 2014 No 37, Sch 4.1 [1] [9]; 2025 No 37, Sch 3[9]–[11].