The Mineral Royalty Guidelines set out the Secretary's opinion as to the way the provisions of the RG-MRA-001 (pdf, 81kb)​

MRA Guidelines and Advance Opinions
Provides information about publications under the MRA. The Secretary makes his or her views known in a range of publications including Guidelines and Advance Opinions. More detailed information about each of these publications, including legal status, binding effect and processes for issue and withdrawal, is outlined in this Guideline.​

RG-MRA-002 (docx, 114kb)

Production Unit
Under the MRA, royalty is payable on minerals obtained from a production unit. This Guideline explains the term ‘production unit’ which is used to establish the boundaries for determining the scope of the project for which royalty is payable. ​

RG-MRA-003 (docx, 105kb)

Negative Net Value
Explains the circumstances in which a royalty payer may carry forward negative net value (NNV) into a subsequent year for the purpose of calculating royalty under the MRA.​
RG-MRA-004 (docx, 113kb)​
Gross Realization
Explains the accepted methods for determining Gross Realization for the purpose of calculating royalty liability under the MRA.​
RG-MRA-005 (docx, 172kb)
Operating Costs
Outlines allowable and excluded Operating Costs for the purpose of calculating the amount of royalty payable under the MRA.​

RG-MRA-006 (docx, 121kb)

Capital Recognition Deductions
Explains how Capital Recognition Deduction (CRD) is to be determined for the purpose of calculating the amount of royalty payable under the MRA.​ RG-MRA-007 (docx, 729kb)
CRD Factors
Announces the Capital Recognition Deduction (CRD) factors and the period during which they apply for the purpose of sections 4C(2) and (6) of MRA, and in conjunction with Guideline RG-MRA-006: Capital Recognition Deduction, explains how CRD is to be determined for the purposes of the MRA.​
RG-MRA-008 (docx, 728kb)​
Eligible Exploration Expenditure
Explains the operation of Eligible Exploration Expenditure (EEE) as defined in the MRA and how the Territory Revenue Office (TRO) will administer the deduction for royalty purposes.​