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  • When to 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/or 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.

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

    You should phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday, to check whether alternative arrangements can be made. A penalty may be applied if you fail to lodge on time, and a general interest charge will apply to any amount not paid by the due date.

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    Administrative approach to PRRT joint ventures

    How to lodge and pay

    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

    Payments can be made by:

    • BPAY® – contact your financial institution to make this payment from the entity’s cheque or savings account. Quote biller code 75556 and the PRRT payment reference number (PRN) for the entity's interest in the project as the customer reference number. The entity’s PRN will have been provided following PRRT registration of the project. ® Registered to BPAY Pty Ltd ABN 69 079 137 518.
    • Direct credit – you can electronically transfer funds to our direct credit bank account using online banking facilities. Use BSB 093 003, account number 316 385, and the project's PRN. Phone us on 1800 815 886 for assistance if required.
    • Direct debit – you can have your payment deducted from the entity’s financial institution account. Phone us on 1800 802 308 for a direct debit request form and/or details.

    Other payment options are available.

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    • refer to How to pay
    • phone us on 1800 815 886 between 8.00am and 6.00pm, Monday to Friday.

    There may be delays in processing forms if the project is not registered for PRRT. To register, complete an Application to register for petroleum resource rent tax (PRRT) (NAT 9847).

    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.

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    For further assistance in revising a PRRT instalment statement, phone us on 13 28 66 between 8.00am and 6.00pm, 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.

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    Last modified: 12 Aug 2019QC 56562