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 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:

Issue of Combination Certificates Guideline

Was this page helpful?

Yes
No
Neither

Thank you for your feedback!

Would you like to tell us more about your experiences with this page? (optional)

Feedback you provide will not be directly answered. If you require a reply, please reach out to the page contact directly. For any other queries, please use our general enquiries web form.

Please do not include personal or financial information (e.g. email addresses, phone numbers or credit card details).

Your feedback is covered by our privacy policy.