Apportionment of PRRT deductible expenditure

How to apportion a payment under the PRRT law to work out the extent that it is deductible expenditure.

Last updated 27 May 2025

Apportionment of payments

When payment may need to be apportioned and how to choose a reasonable base of apportionment.

Apportionment practices

Practices that may help an entity apportion a payment.

Record keeping

What records you need to keep as evidence of the apportionment or substantiation of deductible expenditure

Examples of apportionment

We have provided a number of examples of apportioning PRRT deductible expenditure.

QC37839