Mining royalties

Mining companies must pay to remove non‑renewable resources.

This payment is known as a royalty and is required under the:

• Mineral Royalties Act 2024 (MRA24):
  • for mining operations from 1 July 2024
• Mineral Royalty Act 1982 (MRA82):
  • for mines that were producing in 2023.

When to pay

There are rules you must follow when paying royalties. This will depend on what legislation you fall under.

MRA24

Under the MRA24, royalties should be paid no later than 30 days after the end of every quarter.

You can nominate a date of 1 January, 1 April, 1 July, or 1 October on which a royalty year begins.

MRA82

Under the MRA82, royalties should be paid every 6 months, no later than 30 days after the end of each 6-month period in the royalty year.

You can nominate a date on which a royalty year begins. This could be based on the calendar year or the financial year.

How to pay

You should pay your royalties to the Territory Revenue Office.

With your payment, you must include a royalty return. You must do this even if you have a negative or zero net value or don't owe any royalty.

For mines under the:

• MRA24, you submit:
  • a quarterly return after quarter 1 to 3
  • an annual return after quarter 4
• MRA82, you must submit:
  • a provisional return after the first 6 months
  • an annual return and any residual payment within 3 months of the end of the royalty year

If you don't pay royalties by the due date, you will incur interest.

How to submit return

To submit a return, follow these steps:

Step 1. Read the relevant instructions.

• MRA24:
  • quarterly return form XLSX (44.8 KB)
  • annual return form XLSX (55.8 KB)
• MRA82: 
  • royalty return form XLSM (5.3 MB).

Step 2. Fill in the relevant form above.

If you're submitting an annual return under MRA82, you must include an audit report from an approved auditor to show it complies with the Act. This is not required for mines under MRA24.

You must also attach additional information for an annual return. A list of required documents can be found in the overview.

Step 2. Submit your return with any supporting documents by email to royaltiesandassurance.dtf@nt.gov.au.

Report significant changes

You must notify the Territory Revenue Office within 30 days of a significant change occurring.

This includes when a decision is made to start mineral production.

Read more about reporting significant changes.

More information

To read more about mineral royalties in the NT, go to the Department of Treasury and Finance website.

Get an overview of the Act and read the guidelines.

Contact

Territory Revenue Office
GPO Box 1974
Darwin NT 0801
Phone: 1300 305 353
royaltiesandassurance.dtf@nt.gov.au