Mineral Resources Amendment Regulation (No. 11) 1994 (Qld)

Queensland Subordinate Legislation 1994 No. 434 Mineral Resources Act 1989 MINERAL RESOURCES AMENDMENT REGULATION (No. 11) 1994 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Regulation amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Replacement of Sch 1 (Calculation of Royalties) . . . . . . . . . . . . . . . . . . . . 2 SCHEDULE 1 RATE OF ROYALTIES 1 Application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Royalties on certain minerals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Silica and mineral sands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Mineral sands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Coal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6 Bauxite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 7 Copper, lead, silver and zinc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 8 Corundum, gemstones and precious stones . . . . . . . . . . . . . . . . . . . . 7 9 Marble mined in the Mareeba Shire . . . . . . . . . . . . . . . . . . . . . . . . . 7 10 Phosphate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 11 Other minerals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

s1 2 s3 Mineral Resources Amendment (No. 11) No. 434, 1994 ˙ Short title 1. This regulation may be cited as the Mineral Resources Amendment Regulation (No. 11) 1994 . ˙ Regulation amended 2. This regulation amends the Mineral Resources Regulation 1990 . ˙ Replacement of Sch 1 (Calculation of Royalties) 3. Schedule 1— omit, insert— ‘ SCHEDULE 1 ‘ RATE OF ROYALTIES section 9.1 ˙ ‘ Application ‘ 1. Each provision of this Schedule applies to mineral sold, disposed of or used in a period covered by a royalty return (the “royalty period” ). ˙ ‘ Royalties on certain minerals ‘ 2.(1) The royalty payable on each tonne of a mineral specified in the following table is shown opposite the mineral— Table $ 1. Barytes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.35 2. Bentonite clay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.00 3. Building brick, roofing tile and glazed earthenware pipe clay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.25

s3 3 s3 Mineral Resources Amendment (No. 11) No. 434, 1994 4. Calcite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Chromite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Clay shale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Diatomite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Dolomite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Felspar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Fireclay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Fluorspar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Fullers Earth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Graphite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Gypsum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Iron ore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Kaolin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Lime, earth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Limestone (when used for its chemical properties) . . . . 19. Magnesite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Marble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. Mica . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. Mineral pigments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. Oxide of iron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Olivine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25. Perlite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26. Pottery clay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. Rock mined in block or slab for building purposes . . . . 28. Salt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Sand, gravel and rock (other than rock mined in block or slab for building purposes) . . . . . . . . . . . . . . . . . . . . . . 30. Serpentine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.25 0.50 0.25 0.50 0.25 0.50 0.25 0.35 0.50 1.00 0.25 0.35 0.50 0.25 0.30 0.50 0.50 1.00 0.35 0.50 0.25 0.25 0.50 0.50 1.00 0.50 0.25

s3 4 s3 Mineral Resources Amendment (No. 11) No. 434, 1994 31. Talc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.50 32. Vermiculite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.50 33. Wollastonite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.50 ‘ (2) Subsection (1) does not apply to marble mined in the Mareeba Shire. ˙ ‘ Silica and mineral sands ‘ 3. The royalty payable on silica (as distinct from sand and silicates) is the higher of the following— (a) 5% of the silica’s value; (b) 50 cents per tonne of silica. ˙ ‘ Mineral sands ‘ 4. The royalty payable on rutile, monazite, zircon and ilmenite concentrates is 5% of the value of the concentrate. ˙ ‘ Coal ‘ 5.(1) In this section— “domestic coal” means coal mined other than export coal mined. “export coal” means coal exported to another State, a Territory or a foreign country. “open-cut coal mine” has the meaning given by the Coal Mining Act 1925 . “underground coal mine” has the meaning given by the Coal Mining Act1925 . “value” of coal means the value worked out by the Minister under section 9.7. ‘ (2) The royalty payable on export coal is 7% of the coal’s value. ‘ (3) However, the royalty payable on export coal is that payable under subsection (4) if the coal is hauled— (a) under a written rail haulage arrangement for coal executed before 1 January 1991; or

s3 5 s3 Mineral Resources Amendment (No. 11) No. 434, 1994 (b) under a written rail haulage arrangement for coal executed after 31 December 1990 that makes provision for a resource utilisation charge or coal price adjustment; or (c) under the terms of a written offer of a rail haulage arrangement made after 30 April 1992 that makes provision for a resource utilisation charge. ‘ (4) The royalty payable is— (a) if the coal is mined from an open-cut coal mine—5% of the coal’s value; or (b) if the coal is mined from an underground coal mine—4% of the coal’s value. ‘ (5) The royalty payable on domestic coal is— (a) for the calendar year— (i) 1994—1% of the coal’s value; and (ii) 1995—2% of the coal’s value; and (iii) 1996—3% of the coal’s value; and (iv) 1997—4% of the coal’s value; and (v) 1998—5% of the coal’s value; and (vi) 1999—6% of the coal’s value; and (b) after 1999—7% of the coal’s value. ˙ ‘ Bauxite ‘ 6.(1) The royalty payable on bauxite mined from Special Bauxite Mining Lease No. 1 for consumption outside the State is the higher of the following— (a) 10% of the net f.o.b. return per tonne taking into account income of any type arising directly from the sale, disposal or use of the bauxite, but not a deduction for royalty; (b) $1 per tonne. ‘ (2) The royalty payable on bauxite mined from Special Bauxite Mining

s3 6 s3 Mineral Resources Amendment (No. 11) No. 434, 1994 Lease No. 1 for consumption within the State is half the royalty worked out under subsection (1). ˙ ‘ Copper, lead, silver and zinc ‘ 7.(1) This section applies to— (a) copper, lead, silver and zinc derived from mining on mining lease 8058; and (b) royalty payable after 27 June 1993. ‘ (2) The royalty payable on copper is 4.5% of the copper sales revenue. ‘ (3) The royalty payable on lead, silver and zinc is 2.7% of the lead, silver and zinc sales revenue. ‘ (4) The sales revenue from copper, lead, silver or zinc is the gross sales revenue receivable for the sale of payable copper, lead, silver or zinc— (a) before deducting smelting, refining or transport costs; and (b) after deducting any allowance that, in the Minister’s opinion, is reasonable. ‘ (5) The sales revenue— (a) includes— (i) for a sale made and finalised in the royalty period—the proceeds of the sale; and (ii) for a sale not finalised in the royalty period—the proceeds of the sale worked out on a best estimate basis; and (iii) exchange gains and losses because of currency fluctuations between the day of sale and the day of payment; and (b) does not include sales revenue from the following— (i) copper derived when processing lead, silver or zinc; (ii) lead, silver or zinc derived when processing copper; (iii) metals other than copper, lead, silver or zinc; (iv) the processing of stocks of apparently untreatable material held on 27 June 1993.

s3 7 s3 Mineral Resources Amendment (No. 11) No. 434, 1994 ‘ (6) However, if the sales revenue for a particular royalty period includes an amount worked out on a best estimate basis, the sales revenue for the royalty period must be adjusted in the royalty return for the royalty period in which the actual proceeds of the sale become known, to take into account the difference between the estimate and the actual proceeds of the sale. ‘ (7) The royalty payable on stocks of copper in mined material held on 27 June 1993 but sold after 27 June 1993 is to be worked out at the rate payable under subsection (2). ‘ (8) The royalty payable on stocks of lead, silver or zinc in mined material held on 27 June 1993 but sold after 27 June 1993 is to be worked out at the rate payable under subsection (3). ‘ (9) An adjustment to account for a difference between physical stocks of silver and zinc held on 27 June 1993 and stocks taken to be held for royalty purposes on that day is to be worked out at the rate specified in subsection (3). ‘ (10) Subsections (7), (8) and (9) and this subsection expire on 1 July 1995. ˙ ‘ Corundum, gemstones and precious stones ‘ 8.(1) This section applies only if the value of corundum, gemstones or precious stones sold, disposed of or used in a royalty period is more than $10 000. ‘ (2) The royalty payable on corundum, gemstones and precious stones, including agate, sapphire and opal, is 5% of the value of the corundum, gemstones or precious stones after deducting $10 000 from the value. ˙ ‘ Marble mined in the Mareeba Shire ‘ 9.(1) This section applies to marble mined in the Mareeba Shire. ‘ (2) In this section, the “first year of production” is the first year the marble is mined for sale in Queensland or elsewhere. ‘ (3) The royalty payable on marble sold to an entity outside the State or, in the Minister’s opinion, produced for sale to an entity outside the State is—

s3 8 s3 Mineral Resources Amendment (No. 11) No. 434, 1994 (a) for the first year of production—5% of the net f.o.b. value of the marble; or (b) for the second year of production—7.5% of the net f.o.b. value of the marble; or (c) for the third and each subsequent year of production—10% of the net f.o.b. value of the marble. ‘ (4) If subsection (3) does not apply, the royalty payable on marble is 5% of the net f.o.b. value of the marble taking into account income of any type arising directly from the sale, disposal or use of the marble, but not a deduction for royalty. ˙ ‘ Phosphate ‘ 10.(1) The royalty payable on phosphate won by Queensland Phosphate Limited from the Phosphate Hill Project for use in phosphoric acid or high analysis fertilisers is the higher of the following— (a) 74 cents per dry tonne of phosphate; (b) the royalty worked out under subsection (2) (the “escalated royalty” ). ‘ (2) The escalated royalty is the base rate in May 1987 terms of 74 cents per dry tonne of phosphate rock from the treatment plant at Phosphate Hill, escalated quarterly by the percentage movement between— (a) the base triple superphosphate price at May 1987 of $200 per tonne; and (b) the average, for each month in the quarter, of the higher of the following— (i) the US Gulf export f.o.b. market price in US dollars for triple superphosphate, as published in Green Markets magazine, converted to Australian dollars at the exchange rate prevailing on the last day of the month; (ii) the price fixed by the Australian Customs Service as the normal (undumped) US Gulf export f.o.b. price for triple superphosphate, converted to Australian dollars at the exchange rate prevailing on the last day of the month.

s3 9 s3 Mineral Resources Amendment (No. 11) No. 434, 1994 ‘ (3) If subsection (1) does not apply, the royalty payable on phosphate is 10% of the value of the phosphate. ˙ ‘ Other minerals ‘ 11.(1) This section applies to a mineral not already mentioned in this Schedule. ‘ (2) The royalty payable on the mineral is the higher of the following— (a) 2% of the gross proceeds of the sale, disposal or use of the mineral for each year, after deducting $30 000 from the gross proceeds; (b) 5% of the profit within the meaning of Part 9 for each year, after deducting $30 000 from the profit.’. ENDNOTES 1. Made by the Governor in Council on 8 December 1994. 2. Notified in the Gazette on 9 December 1994. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Department of Minerals and Energy. © State of Queensland 1994