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Applying for combination certificates for petroleum projects
Taxpayers can apply for a combination certificate to allow two or more petroleum production licences to be recognised as a single project. This is done under the Petroleum Resource Rent Tax Assessment Act 1987. Combining licences avoids the need to assign costs and revenues to individual production licences.
How to apply for a combination certificate
There is no standard application form for the combination certificate process.
- meet the requirements of the Petroleum Resource Rent Tax Assessment Act 1987
- address the criteria in the Issue of Combination Certificates Guideline [155.2KB PDF] [70.5KB DOCX]
- include relevant documentation for a current petroleum production licence
- be submitted within the qualifying period
How to submit your application
Two copies are required:
- Post a hard copy to the Minister for Resources and Northern Australia, Parliament House, CANBERRA ACT 2600
- Send an electronic copy to us at PRRT@industry.gov.au
We aim to process your application within 3 months.
The Resources 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 two locations:
- Certificates from January 2018: Notifiable Instruments
- Petroleum Resource Rent Tax Assessment Act 1987
- Email PRRT@industry.gov.au
- Phone +61 2 6213 6000 and ask for the Petroleum Development and Timor Sea Team.
Last updated: 8 December 2020
Content ID: 44011