Royalty Returns Frequently Asked Questions (FAQs)
The ‘User’ that is displayed when I log into the portal is incorrect, how do I correct that?
The user displayed was the name associated with your organisation when the royalty returns were created. The ‘‘Portal Access and Management’ within MERS Portal Support provides instructions as to how to manage your MERS access and accounts, to update this user. Please note that changes made in the MERS Portal relating to this user may not be reflected in your royalty return for the current return period.
I want someone else (including an operator) to lodge my return, what do I need to do?
Information about setting up accounts including inviting in your employees, third party representatives or operators can be found in ‘Portal Access and Management’.
What should I do if the data in my royalty return looks incorrect?
If the data in your royalty return looks incorrect (e.g. an incorrect or missing commodity), please email DEM.Royalty@sa.gov.au with the details of the issue, and hold off lodging your return while we investigate.
What should I do if a tenement I’m expecting to see does not appearing in my return?
If you have a concern about the tenements appearing in your return, please email DEM.Royalty@sa.gov.au, providing the details of the issue including the tenement number(s). Please note that some Private Mines are unable to lodge royalty returns using the MERS Portal for the December 2025 return period. More information about private mines is available here.
Will I receive a tax invoice for the royalty payable from lodging my return?
No, tax invoices are not provided. Consistent with the approach from TReL (DEM’s royalty return lodgement system that the MERS Portal has replaced), once you have lodged your royalty return you will receive a Mineral Royalty Return Summary report confirming the lodgement which becomes a tax invoice upon payment of the royalty payable.
What payment options are available in the MERS Portal for my royalty return(s)?
The two payment options available are (1) credit card and (2) EFT (pay later). The credit card option will redirect you to the secure ANZ payment gateway used for all lodgement payments in the MERS Portal. The EFT payment option recognises that you will log into your internet banking to transfer the amount payable. DEM’s bank details are provided within the royalty return pages in the MERS Portal and in the Mineral Royalty Return Summary report provided upon lodgement of your return.
Will I receive a payment receipt confirming a payment has been made?
No, payment receipts will not be emailed. Where payment of the royalty payable is made by credit confirmation that the payment has been successful will appear on the screen, and is able to be printed.
Where payment of the royalty payable is made using the EFT (pay later) option there will be no payment receipt from the MERS Portal.
Why am I unable to lodge a royalty return for my Private Mine in the MERS Portal?
Due to complexities relating to the definition of ‘tenement holder’ and the provision of information relating to private mines under the Mining Act 1971, the MERS Portal is not available for all private mines. Where an operator and/or third party representative has been appointed for the private mine (i.e. a party other than the proprietor), the MERS Portal is unable to be accessed for lodgements and information relating to that private mine. More information about private mines is available here.
Can I access prior royalty returns in the MERS Portal?
No, prior royalty returns are unavailable within the MERS Portal. DEM recognises this would be useful to tenement holders and will continue to assess the ability to deliver this functionality in the future.
Can I make amendments to a royalty return after it has been lodged in the MERS Portal?
No, once a royalty return has been submitted, you will not be able to make any changes to the information provided. Where errors or amendments to a royalty return have been identified please email DEM.Royalty@sa.gov.au with the details of the changes that are necessary.
I’m unable to lodge my return and/or pay the royalty by the due date. What should I do?
Things don’t always go to plan, and sometimes extensions to lodge and/or pay royalties are necessary. In these instances, it’s important to proactively engage with DEM about your circumstances. Please email DEM.Royalty@sa.gov.au with relevant details including timeframes.
My royalty return shows a field with ‘Return Group’, what is that?
These are tenements which are held by the same tenement holder, relate to the same operation, generally are in close proximity and which DEM has been satisfied with royalty return obligations being complied with through the lodgement of a single royalty return against a ‘Master’ tenement.
The royalty return for the Master tenement reflects the sum of the volumes recovered, deductions (where applicable) and sales values for all tenements in the return group.
Please email DEM.Royalty@sa.gov.au if you have any questions or issues with return groups.
Who will receive email notifications about royalty returns?
When the royalty return is able to be lodged, an email will be sent to:
- royalty contact for the tenement holder
- registered email address for the tenement holder
After lodging your royalty return, an email will be sent to the:
- person lodging the return
- registered email address for the tenement holder
- royalty contact for the tenement holder
Who can lodge my royalty return in the portal?
Any MERS Portal user invited into your portal for one or more tenements that are included in your royalty return can lodge your royalty return.
Do I need to use the MERS Portal to lodge a royalty return?
Whilst DEM encourages the use of the MERS Portal for submitting royalty returns, we recognise that for some tenement holders and in some circumstances this may not be possible (e.g. geographic/ connectivity issues). Paper based returns are available in these circumstances and can be requested via email to DEM.Royalty@sa.gov.au.
Do I need to add ‘Production Notes’ when lodging my royalty return?
No, this section is not mandatory.
What attachments should I include in my royalty return?
While attachments are not mandatory, they help to evidence the information supplied in your returns which can be useful for record keeping as these files stay with the return submission. Attachments recommended to provide with your returns would be summary and/or detailed system reports which support the sales volumes, sales values and deductions (where applicable) reported in the royalty return.
I am unable to progress to the next page after entering information in my royalty return. What should I do?
Please ensure you have clicked the ‘Save and Complete’ button(s) and the top right-hand corner of each box has changed from ‘Fill Details’ to ‘Completed’. If this does not resolve your issue, please lodge a support ticket.
I am a monthly royalty payer (annual royalty over $100k) and the monthly payment information has errors or looks incomplete. What should I do?
Please email DEM.Royalty@sa.gov.au with the details and hold off lodging your royalty return while we investigate.
I did not recover any mineral during the return period. Do I still need to lodge a royalty return?
Yes, you are still required to lodge a royalty return.
I work for a District Council. We don’t sell the minerals recovered, what should I enter for the sales values in the royalty return?
District Councils are required to report total sales values in their return (for each commodity recovered) which appropriately reflects the market value of the minerals recovered in the royalty return period. These values should represent what it would have cost to purchase similar minerals from a supplier/ tenement holder.
I recovered extractive minerals during the return period but used did not sell them (e.g. used for private purposes). Do I need to still pay royalties for the extractive minerals, and what sales values do I record?
All minerals recovered from a tenement must be reported in royalty returns and appropriate royalty paid. This applies even where the minerals are used on the same property. More information is available here.
The sales values to record must reflect the market value of the minerals recovered in the period. In effect this is what it would have cost to purchase similar minerals from another supplier/ tenement holder.
Sales value information for all royalty returns is collected by DEM used for statistical reporting including to measure the economic value of minerals within South Australia. Sales values to report are the total values for each commodity (e.g. $1,000, being 100 tonnes at $10 per tonne), and not the per tonne sales value ($10). DEM review these values to identify potential errors. To avoid being contacted by DEM to correct the values reported in your return and to reduce the likelihood of being prioritised to be audited please ensure appropriate sales values are recorded.
What deductions can I claim in my royalty return?
Under the Mining Act and Regulations ‘prescribed costs’ are applicable for some royalty return calculations. Prescribed costs are also referred to as deductions.
Deductions do not apply to all tenement types. They relate to tenements which apply an ad valorem (e.g. percentage) royalty rate based on the market value of the minerals recovered. Deductions are not applicable to royalty returns for extractive mineral commodities (construction materials) which apply a per tonne royalty rate.
Details of the deductions that can be applied are found in Sections 17(8) and (8a) of the Mining Act 1971 and Regulation 11 of the Mining Regulations 2020. They are exclusive of GST and include transportation and shipping costs such as packaging, storage, loading, permit fees, insurance and depreciation.
Importantly there is a limit of the amount of deductions that are applied to the royalty return calculation. That limit is 30% of the market value of the minerals on which royalty is payable (excluding extractive minerals). Tenement holders must still report the full value of the deductions claimed, but the calculation of royalty payable limits the deductions applied to be 30%.
How does the 30% deduction limit apply?
Tenement holders must still report the full value of the deductions claimed, but the calculation of royalty payable limits the deductions applied to be 30%. The deduction limit is calculated on a per tenement basis and applied at a commodity level. This means that for a tenement holder with multiple tenements, some tenements may exceed the limit and others be below the limit. Similarly, some commodities within the tenement may exceed the limit while others do not. The apportionment of any excess deductions will apply only for the commodities which have exceeded the limit.