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ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Committee consideration ................................................................................................................... 3 Key provisions .......................................................................................................................................... 3 Petroleum Resource Rent Tax (Imposition-General) Bill 2011 ........................................................... 3 Concluding comments ............................................................................................................................. 4 BILLS DIGEST NO. 85, 2011-12 22 December 2011 Petroleum Resource Rent Tax (Imposition—General) Bill

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ........................................................................................................................ 4 Schedule 1— Discretion for the Commissioner for Taxation to disregard certain events to continue to defer tax liabilities.............................................................................................................. 5 Background ......................................................................................................................................... 5 Financial implications.......................................................................................................................... 6 Main provisions ................................................................................................................................... 6 Schedule 2—Clarifying the taxing point

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Glossary .................................................................................................................................................... 2 Purpose .................................................................................................................................................... 3 Background .............................................................................................................................................. 3 Offshore Petroleum and Greenhouse Gas Storage (Regulatory Levies) Act 2003 ............................. 3 Collection of offshore petroleum Bills ................................................................................................ 4 NOPTA ................................................................................................................................................. 4 NOPSEMA............................................................................................................................................ 5 Policy commitment ............................................................................................................................. 5 Committee consideration ........................................................................................................................ 7

Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 15 June 2006, no. 155, 2005-06, ISSN 1328-8091 Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Bill 2006 Richard Webb Economics, Commerce and Industrial Relations Section Contents Purpose........................................................................................................................................2 Background .................................................................................................................................2 Main

Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 16 August 2005, no. 27, 2005-06, ISSN 1328-8091 Offshore Petroleum Bill 2005 Angus Martyn Law and Bills Digest Section Mike Roarty Science, Technology, Environment & Resources Section Contents Purpose . . .

Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 45 1998-99 Petroleum Retail Legislation Repeal Bill 1998 ISSN 1328-8091  Copyright

87/158 Legislative Research Service Department of the Parliamentary Library Petroleum Resource Rent Tax (Interest on Underpayments) Bill 1987 Date Introduced: 21 October 1987 House: House of Representatives Presented by: The Hon. John Kerin, M.P.. Minister for Primary Industries and Energy Digest of Bill c=J Purpose To impose formally interest on

86/187 LEGISLATIVE RESEARCH SERVICE DEPARTMENT OF THE PARLIAMENTARY LIBRARY PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) BILL 1986 Date introduced: House: Presented by: 28 November 1986 House of Representatives Hon. Chris Hurford, M.P., Minister Assisting the Treasurer DIGEST OF BILL (J o Purpose To formally impose interest on unpaid resource