Lodge and pay

The due date for lodging the entity's PRRT instalment statement and paying the instalment amount is the 21st day following the end of the instalment period. We may give you further time to lodge and pay.

As lodgments are completed by mail, remember to post the statement in time for us to receive it by the due date.

It is important that we receive the instalment statement by the due date, regardless of whether the entity has a payment amount to report or the entity is having difficulty paying.

Make sure your project is registered for PRRT to avoid processing delays.

How to lodge

To register, complete an Application to register for petroleum resource rent tax (PRRT) (NAT 9847).

Make a copy of this statement and any attachments for your own records before you mail it to:

Australian Taxation Office
PO Box 3130
PENRITH NSW 2740

Alternatively, you may fax the statement and attachments to 1300 730 298.

How to pay

Payments options are available on the How to pay page.

What to do if you can't lodge and pay on time

Phone us on 13 28 66 between 8:00 am and 6:00 pm, Monday to Friday, to check whether alternative arrangements can be made.

A penalty may apply if you fail to lodge on time, and a general interest charge will apply to any amount not paid by the due date.

Correcting PRRT instalment statement mistakes

To correct a mistake or omission, you can lodge a new PRRT instalment statement for the project to correct the previous statement. If you are lodging a new PRRT instalment statement, make sure you indicate the revision number by inserting it in the box provided on the top right-hand side of the first page of the statement.

If you are correcting a mistake or omission, fill out the entire statement. Do not just complete the questions which relate to the changes.

For further assistance in revising a PRRT instalment statement, phone us on 13 28 66 between 8:00 am and 6:00 pm, Monday to Friday.

Record keeping

You should keep a copy of the PRRT instalment statement, and the records used to prepare it, for at least seven years from the date of assessment for the year of tax in which the relevant amount is returned as an assessable receipt or claimed as deductible expenditure.

The records should be in writing and in English, or readily accessible and easily convertible into English.

See record keeping for PRRT for more specific directions on efficient record keeping for PRRT and record keeping essentials for businesses.