Commonwealth Numbered Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 No. 142, 1987 - SECT 59

59. (1) Where a person derives assessable receipts in a year of tax in
relation to a petroleum project, the person shall, unless the person has
furnished a return or returns under section 60 in relation to the project in
relation to the year of tax, furnish to the Commissioner a return in relation
to the project in relation to the year of tax not later than 21 days after the
end of the year of tax or such later date as the Commissioner allows.

(2) A return under sub-section (1) shall-

   (a)  be in the form provided or authorised by the Commissioner for the
        purposes of this section;

   (b)  be furnished in accordance with the regulations;

   (c)  be signed by or on behalf of the person furnishing the return;

   (d)  specify, in relation to the petroleum project and the year of tax
        concerned, the assessable receipts and deductible expenditure of the
        person; and (e) contain such other information as is required for the
        due completion of the form of return.