Applying for combination certificates for petroleum projects  

Combining licences avoids the need to assign costs and revenues to individual production licences.

Taxpayers can apply for a combination certificate to allow 2 or more petroleum production licences to be recognised as a single project.

This is done under the Petroleum Resource Rent Tax Assessment Act 1987.

Apply for a combination certificate

There is no standard application form for the combination certificate process.

Applications should:

  • meet the requirements of the Petroleum Resource Rent Tax Assessment Act 1987
  • address the criteria in the Issue of Combination Certificates Guideline
  • include relevant documentation for a current petroleum production licence
  • be submitted within the qualifying period.

Submitting your application

You need to provide 2 copies: 

  1. post a hard copy to the Minister for Resources, Parliament House, CANBERRA ACT 2600
  2. email an electronic copy to us at

Assessing applications

We aim to process your application within 3 months.

The minister considers applications based on our advice and may issue a certificate.

We will send you a copy of the certificate.

The Federal Register of Legislation website publishes certificates in 2 locations:

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