• When to lodge

    The due date for lodging the entity's notification of transfer of PRRT exploration expenditure is 29 August following the end of the year to which the notification relates. The notification can be lodged with the PRRT return for the receiving project – this assists with the prompt processing of the return and notification.

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

    What to do if you can't lodge 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.

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    Administrative approach to PRRT

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    How to lodge

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

    Australian Taxation Office
    PO Box 3130
    PENRITH NSW 2740

    Get it done

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

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    Record keeping

    You should keep a copy of the notification of transfer of PRRT exploration expenditure and the records used to prepare it for at least seven years from the date of lodgment. The records should be in English, or readily accessible and easily convertible into English.

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    Record keeping essentials

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    Last modified: 19 Feb 2014QC 26734