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Reliability of the PRRT gap

How we make sure the petroleum resource rent tax (PRRT) gap estimate is reliable.

Published 3 November 2025

We seek feedback and advice about how we estimate the petroleum resource rent tax (PRRT) gap from our external and internal subject matter experts. Based on this advice, we have assessed our 2022–23 estimate as reliable, defensible and credible.

This reliability rating reflects the nature of the petroleum resource rent tax regime. Specifically, the population size is very small, and estimates are sensitive to amendments and revisions over time.

 

QC105693