Overview and guidelines
The mineral royalty overviews set out the administrative arrangements for establishing, calculating and collecting mining royalties under the Mineral Royalties Act 2024 (MRA24) and Mineral Royalty Act 1982 (MRA82).
The below overviews are for general guidance purposes only.
MRA24
- Mineral Royalties Act 2024 - overview PDF (431.6 KB)
- Mineral Royalties Act 2024 - overview DOCX (750.0 KB)
MRA82
- Mineral Royalty Act 1982 - overview PDF (310.2 KB)
- Mineral Royalty Act 1982 - overview DOCX (207.4 KB)
Mineral Royalty Act 1982 (MRA82) guidelines
These guidelines set out the mineral royalty Secretary's opinion about the operation and application of certain provisions of the MRA82.
| 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 PDF (326.1 KB) Capital recognition deduction - RG-MRA-006 DOCX (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 (222.2 KB) Capital recognition deduction factors (CRD) - RG-MRA-007 DOCX (220.2 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. |