Overview and guidelines

Overview

The Mineral Royalty Act (MRA) overview outlines the administrative arrangements relating to the establishment, calculation and collection of mining royalties under the MRA.

The mineral royalty overview (233.0 kb) is for general guidance purposes only.

Guidelines

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
Guidelines and advance opinions - RG-MRA-001 (122.1 kb) Outlines the range of publications issued by the mineral royalty Secretary including guidelines and advance opinions.
Production unit -  RG-MRA-002 (99.3 kb)The guideline explains how to identify the mining tenement and facilities that constitute a production unit under the MRA.
Negative net value - RG-MRA-003 (199.4 kb) An explanation of when a royalty payer may carry forward negative net value into the next royalty year.
Gross realization -  RG-MRA-004 (195.0 kb) Find out what the accepted methods are for determining gross realization for the purpose of calculating royalty.
Operating costs - RG-MRA-005 (193.4 kb) Outlines allowable and excluded operating costs for the purpose of calculating royalty.
Capital recognition deduction - RG-MRA-006(124.2 kb) Explains how capital recognition deduction is determined for the purpose of calculating royalty.
Capital recognition deduction factors (CRD) - RG-MRA-007 (72.9 kb) Capital recognition deduction factors for each six month period and an explanation of how the factors are calculated.
Eligible exploration expenditure - RG-MRA-008 (207.6 kb) Explains how eligible exploration expenditure is determined and applied for the purpose of calculating royalty.

Last updated: 19 March 2018