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ATO action to reduce the PRRT gap

How we support our taxpayers to meet their obligations for petroleum resource rent tax (PRRT).

Published 3 November 2025

Our strategies to maintain the petroleum resource rent tax (PRRT) gap focus on:

  • monitoring annual compliance and advance pricing arrangements with key taxpayers and project operators
  • identifying and addressing administrative and technical issues in collaboration with industry, advisers, and government
  • providing early guidance to support taxpayer compliance with the law
  • comparing PRRT positions of joint venture participants within the same project to ensure consistency and accuracy in annual returns
  • sophisticated data tools to confirm correct PRRT reporting, supported by annual review of the PRRT taxpayers with the highest impact on the system
  • conducting audits and reviews to address risk where it is identified.

QC105693