Queensland Mining and Petroleum Royalty Return

Royalty returns, assessments and calculation worksheets for coal, minerals and petroleum (including coal seam gas) lodged with the Queensland Revenue Office by resource authority holders under the Mineral Resources Act 1989, the Mineral Resources (Royalty) Regulation 2025 and the Petroleum and Gas (Production and Safety) Act 2004. A return covers a return period and states the mining lease, petroleum lease or other tenement, the quantity of coal, mineral or petroleum sold, disposed of or used (tonnes, ounces, gigajoules), its value and permitted deductions, the royalty rate and the royalty payable. The figures are a producer's unpublished production, sales value and cost position for each tenement. Intellectual property and music royalty statements (global-top500-177-license-and-royalty-agreements) are a different subject; this SIT needs mining or petroleum context.

Type: regex
Engine: boost_regex
Confidence: medium
Confidence justification: Medium. Royalty return wording also appears in QRO rulings and guides and in intellectual property or music royalty statements, so enforce tiers need resources context and populated return fields, and guidance framing is excluded. Tenement prefixes are short, so they count only as one field among several. 85/75 are heuristic evidence tiers, not measured accuracy. Test values are synthetic.
Jurisdictions: au, au-qld
Regulations: Mineral Resources Act 1989 (Qld), Mineral Resources (Royalty) Regulation 2025 (Qld), Petroleum and Gas (Production and Safety) Act 2004 (Qld)
Frameworks: QGISCF
Data categories: financial, business, government
Scope: narrow
Risk rating: 7
Platform compatibility: Purview: Compatible, GCP DLP: Compatible, Macie: Compatible, Zscaler: Compatible, Palo Alto: Degraded, Netskope: Unsupported

Pattern

(?i)\b(?:(?:mineral|minerals|coal|petroleum|gas|mining)\s+)?royalty\s+(?:return|assessment|lodgement|calculation|worksheet|statement)s?\b

Corroborative evidence keywords

mining lease, petroleum lease, Mineral Resources Act 1989, Queensland Revenue Office, run-of-mine, saleable coal, coal seam gas, wellhead

Proximity: 300 characters

Should match

Coal royalty return - Queensland Revenue Office Resource authority: ML 70452 (Teston Creek Mine) Return period: September 2026 Saleable coal sold: 412,580 tonnes Value of coal: $61,887,000 Royalty payable: $5,104,230.00 — Coal royalty return with tenement, period, tonnage and royalty payable (85 tier)
Petroleum royalty calculation worksheet - quarter ending 30/09/2026 Petroleum lease PL 1047, coal seam gas sales 18,240 TJ Wellhead value: $142,300,000 Royalty rate: 12.5% — Petroleum royalty worksheet with period, lease, volume and wellhead value (85 tier)
Mineral royalty return draft for the mine site at EPM 27110 - figures to be confirmed by the tenement holder. — Mineral royalty return with a tenement number only (75 tier)

Should not match

Royalty statement - Q3 2026 Artist: Casey Teston Streams: 120,000 Royalty payable: $3,410.00 — Music royalty statement (no resources context, 65 only)
Public ruling: this ruling explains how a coal royalty return treats the value of coal under the Mineral Resources (Royalty) Regulation 2025, with an example of 100,000 tonnes. — QRO public ruling (guidance exclusion)
Coal royalty return Resource authority: ML ______ Return period: ________ Royalty payable: $________ — Blank royalty return form (65 only)
The budget paper says coal royalty returns rose on higher saleable coal prices. — Budget commentary (guidance exclusion)
unrelated generic text without domain phrases — Unrelated

Known false positives

QRO public rulings, QRO Online guides, fact sheets and budget papers that describe royalty returns with worked figures. Mitigation: A guidance exclusion suppresses every enforce tier.
Intellectual property, publishing and music royalty statements. Mitigation: Every enforce tier needs resources context (tenement, coal, petroleum or Queensland revenue terms), so they stay at 65.
Company annual reports and ASX quarterly production reports that state royalties paid. Mitigation: Published reports lack the return structure (tenement plus period, quantity and royalty payable) or carry annual report framing; a draft return in a company file is a true positive.