Petroleum Resource Rent Tax Assessment Act 1987
Where the Commissioner, by notice in writing served on a person, requires the person to furnish to the Commissioner a return in relation to a petroleum project in relation to a year of tax, the person shall furnish the return to the Commissioner, whether or not the person has furnished, or was required to furnish, a return under section 59 or this section in relation to the project in relation to the year of tax. 60(2)
A return under subsection (1) shall:
(aa) be in the approved form; and
(a) be furnished in the manner and within the time required by the Commissioner in the notice; and
(b) specify, in relation to the petroleum project and the year of tax concerned, the assessable receipts and deductible expenditure of the person; and
(c) contain such other information as is required in the notice.
A return under this section in relation to a petroleum project must be accompanied by a copy of any notice given to the person under subsection 48(3) or 48A(11) in relation to the project:
(a) since the person last gave the Commissioner a return under this section or section 59 in relation to the project; or
(b) if the person has not previously given a return to the Commissioner under this section or section 59 in relation to the project - since the person acquired an entitlement to derive assessable receipts in relation to the project.