Petroleum resource rent tax review 2017: split priorities found in public submissions

Research output: Contribution to journalArticleResearchpeer-review


Falling revenues led to the Turnbull Government review of the petroleum resource rent tax (PRRT) and related resource taxes. This research draws on data from public submissions to the review and enquires into the central concerns of industry and community submitters. The research framework of grounded theory has been selected as appropriate to the research aims of discovering the drivers around certain observed (social) phenomena and building a new and substantive theory/s in explanation. Findings show the petroleum industry has closed ranks around “no change”, while regional shire councils want PRRT revenue placed in a future fund. A coterie of trade unions, social justice groups and individuals pressed for the re-introduction of Commonwealth royalties for offshore gas projects that are currently only subject to the PRRT. Theories grounded in the data are presented to explain the impasse found in the submissions. This article is significant for its insights into the first government review of petroleum taxation since the 1980s.
Original languageEnglish
Pages (from-to)343-377
Number of pages35
JournalAustralian Tax Forum
Issue number2
Publication statusPublished - 1 Jul 2018


  • fiscal policy, Australia, petroleum, gas, taxation, resource rent tax, tax review, royalties.

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