Petroleum resource rent tax (PRRT) electronic reporting specification V1.0.0 and test scenario

Original Published Date
Tax Category
Resource Tax
Business accounting
Resource Type
Test scenarios

This specification is to be used in the development of software for the lodgment of electronic versions of the:

  • Petroleum resource rent tax (PRRT) annual return (2012–13 financial year onwards)
  • Petroleum resource rent tax (PRRT) instalment statement (2013-14 financial year onwards)
  • Petroleum resource rent tax (PRRT) deductible expenditure schedule
  • Petroleum resource rent tax (PRRT) notification of transfer of an interest in a petroleum title
  • Notification of transfer of petroleum resource rent tax (PRRT) exploration expenditure

The only significant change between this final version and the draft specification issued on 6 February 2014 is the addition of a limit on the number of repeating Petroleum project 2 data records and Production licence data records that the ATO will accept in a PRRT electronic report.

Enquiries regarding this final specification should be directed to the Software Industry Liaison Unit at