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 below overview is for general guidance purposes only.

Mineral Royalty Act - overview PDF (195.5 KB)
Mineral Royalty Act - overview DOCX (89.2 KB)

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 PDF (197.0 KB)

Guidelines and advance opinions - RG-MRA-001 DOCX (72.4 KB)

Outlines the range of publications issued by the mineral royalty Secretary including guidelines and advance opinions.

Production unit -  RG-MRA-002 PDF (137.9 KB)

Production unit -RG-MRA-002
DOCX (74.8 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 PDF (140.7 KB)

Negative net value - RG-MRA-003 DOCX (67.4 KB)

An explanation of when a royalty payer may carry forward negative net value into the next royalty year.

Gross realisation -  RG-MRA-004 PDF (212.7 KB)

Gross realisation - RG-MRA-004
DOCX (93.9 KB)

Find out what the accepted methods are for determining gross realisation for the purpose of calculating royalty.

Operating costs - RG-MRA-005 PDF (203.8 KB)

Operating costs - RG-MRA-005 DOCX (91.6 KB)

Outlines allowable and excluded operating costs for the purpose of calculating royalty.
Capital recognition deduction - RG-MRA-006PDF (167.7 KB)

Capital recognition deduction - RG-MRA-006DOCX (83.1 KB)
Explains how capital recognition deduction is determined for the purpose of calculating royalty.

Capital recognition deduction factors (CRD) - RG-MRA-007 PDF (134.8 KB)

Capital recognition deduction factors (CRD) - RG-MRA-007 DOCX (74.0 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 PDF (145.9 KB)

Eligible exploration expenditure - RG-MRA-008 DOCX (69.6 KB)

Explains how eligible exploration expenditure is determined and applied for the purpose of calculating royalty.

Last updated: 29 July 2019

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