Combining projects under the PRRT Assessment Act

The Petroleum Resource Rent Tax (PRRT) is a profit-based tax levied at 40 per cent of net revenues from a petroleum project. The PRRT applies to all petroleum projects (including crude oil, natural gas, coal seam gas and condensate) with the exception of petroleum extracted from the Joint Petroleum Development Area.

A combination certificate allows two or more petroleum production licences (deemed petroleum projects) to be regarded as a single project for the purposes of the Petroleum Resource Rent Tax where the Resources Minister deems that the licences are sufficiently related. Production licences can be located onshore or offshore.

The benefits of combination certificates are largely administrative. Taxpayers who successfully combine two or more production licences avoid the need to apportion costs and revenues to individual production licences.

How to apply for a combination certificate

Taxpayers wishing to combine two or more petroleum production licences may submit a written application for a combination certificate to the Resources Minister.

The application must, in the first instance, demonstrate the applicant meets a number of eligibility requirements. Applications must provide information on the relevant production licences and be lodged within the applicable qualifying period.

Applications for a combination certificate must then provide information on how the petroleum within each of the production licences is (or is proposed to be) developed. This includes information on the production licences’ current or proposed operations, facilities or ownership as set out in section 20 of the Petroleum Resource Rent Tax Assessment Act 1987.  

Further advice on obtaining a combination certificate is available in the Guideline for the grant of a combination certificate.

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If you wish to apply for, or require more information on the process to obtain a combination certificate, please email

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