Overview and guidelines
The Mineral Royalty Act (MRA) overview outlines the administrative arrangements relating to the establishment, calculation and collection of mining royalties under the MRA.
The below overview is for general guidance purposes only.
These guidelines set out the mineral royalty Secretary's opinion about the operation and application of certain provisions of the MRA.
|Topic||What it is about|
|Outlines the range of publications issued by the mineral royalty Secretary including guidelines and advance opinions.|
|The guideline explains how to identify the mining tenement and facilities that constitute a production unit under the MRA.|
|An explanation of when a royalty payer may carry forward negative net value into the next royalty year.|
|Find out what the accepted methods are for determining gross realisation for the purpose of calculating royalty.|
|Outlines allowable and excluded operating costs for the purpose of calculating royalty.|
|Capital recognition deduction - RG-MRA-006 |
Capital recognition deduction - RG-MRA-006
|Explains how capital recognition deduction is determined for the purpose of calculating royalty.|
|Capital recognition deduction factors for each six month period and an explanation of how the factors are calculated.|
|Explains how eligible exploration expenditure is determined and applied for the purpose of calculating royalty.|
Last updated: 29 July 2019
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