Terms used

In force

In these regulations —

additional rent has the meaning given in section 120E(1) of the Act;

additional rent return means a return lodged under section 120E(4) of the Act;

allowable deduction, in relation to the sale of a mineral —

(a)

means —

(i)

the reasonable costs, incurred by the royalty payer after the shipment day for a mineral, of the mineral being transported by a person other than the royalty payer in the form in which it is first sold; and

(ii)

the cost of packaging material used to transport the mineral in the form in which it is first sold, incurred by the royalty payer;

but

(b)

does not include any other cost associated with transporting the mineral, including, for example, the cost of packing the mineral for transport;

approved form means a form approved by the Minister under regulation 52;

beneficiated, in relation to a mineral ore, does not include —

(a)

crushed, screened, washed, scrubbed, trommelled or dried; or

(b)

separated by hydrocycloning or a similar technology; or

(c)

blended with another mineral or with another form of the same mineral; or

(d)

a combination of 2 or more of those processes;

beneficiation plant, in relation to ilmenite feedstock, means a mineral processing plant located in the State that produces, or is designed to produce, upgraded ilmenite with an average titanium dioxide content of not less than 90%;

blend means a blend or mixture of 2 or more minerals or forms of mineral;

Commissioner means the Commissioner of State Revenue;

Commissioner’s website means a website maintained by, or on behalf of, the Commissioner;

concentrate means the product of a physical or chemical process, performed by a mining tenement holder, in which —

(a)

metal or a mineral (whether metallic or non‑metallic) is extracted from mineral ore; and

(b)

the grade or quality of the metal or mineral is significantly improved;

financial year means a period of 1 year ending on 30 June;

gold-bearing material means material of any kind containing gold;

gold metal means gold that is at least 99.5% pure;

gross invoice value, in relation to a mineral, means the amount worked out by multiplying the following —

(a)

the quantity of the mineral specified in an invoice for the sale of the mineral in the form in which it is first sold;

(b)

the price for the mineral in that form specified in the invoice;

ilmenite feedstock has the meaning given in regulation 17(1)(a);

lodge means lodge with the Commissioner;

marketable quality, in relation to ilmenite feedstock, has the meaning given in regulation 17(2);

mineral has a meaning affected by regulation 4(a);

mining tenement has a meaning affected by regulation 4(b);

nickel by‑product means a by‑product or co‑product of nickel mining or processing;

produced, from a mining tenement in relation to a mineral, means the mineral is produced from —

(a)

a mineral or another form of the mineral obtained from the mining tenement; or

(b)

another mineral or another form of the mineral produced from a mineral obtained from the mining tenement;

production report means a report lodged under regulation 43(1) in relation to a mining tenement;

purchaser, of a mineral, means the person to whom the mineral is first sold;

quarter means each period of 3 months ending on 31 March, 30 June, 30 September or 31 December in a year;

related corporation, in relation to a body corporate (the first body corporate), means a body corporate that, under the Corporations Act section 50, is related to the first body corporate;

royalty return has the meaning given in section 120D(1) of the Act;

royalty value, in relation to a mineral, has the meaning given in relation to the mineral in regulation 14(2);

shipment day, in relation to a mineral, means —

(a)

if the mineral is exported from Australia — the day on which the aircraft or ship transporting the mineral first leaves port in this State; or

(b)

otherwise — the day on which the mineral is first loaded on a vehicle for transport to the purchaser of the mineral;

shipping costs, for iron ore, means any of the following costs reasonably incurred after the shipment day by the royalty payer for the ore in relation to shipping the ore —

(a)

freight costs adjusted for the following —

(i)

address commission;

(ii)

despatch or demurrage at the port of discharge;

(b)

dead freight costs;

(c)

marine and cargo insurance costs;

(d)

bunkerage costs;

sold includes transferred, shipped or otherwise disposed of, and sale has a corresponding meaning;

specified vanadium product means any of the following —

(a)

ferrovanadium;

(b)

vanadium pentoxide;

(c)

vanadium trioxide;

(d)

ammonium metavanadate;

(e)

ammonium polyvanadate;

(f)

vanadium carbide;

(g)

vanadium nitride;

(h)

vanadium carbonitride;

(i)

vanadyl sulphate;

treatment facility means any plant at which gold-bearing material is treated or processed, but does not include a refinery.

[Regulation 3 amended: SL 2026/2 r. 4.]

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3 Terms used