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:
- post a hard copy to the Minister for Resources, Parliament House, CANBERRA ACT 2600
- email an electronic copy to us at PRRT@industry.gov.au.
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:
- find certificates from January 2018 in the notifiable Instruments
- Petroleum Resource Rent Tax Assessment Act 1987.