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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Non-tenure holder arrangements for petroleum royalty

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    A non-tenure holder is a person who is involved in petroleum production but doesn’t hold any legal interest in a petroleum tenure.

    Non-tenure holders can apply to be treated as a petroleum producer for a stated amount of petroleum produced under a joint venture tenure for royalty purposes for an elected period.

    If approved, the non-tenure holder will have to lodge petroleum royalty returns, pay royalty and meet other obligations for all future return periods (the election period) as if they are the producer for that tenure.

    How to apply

    Complete the application by non-tenure holder to be treated as a petroleum producer (Form R02.11). The form includes an annexure that must be completed by the registered holders of the petroleum tenure.

    Each tenure holder must consent to your application, even if you will not be taking a share of petroleum to which that particular tenure holder is entitled as a registered holder.

    How to end the arrangement

    To end this arrangement, the non-tenure holder or the tenure holder must complete the relevant form and provide evidence that relevant parties to the arrangement have been notified:

    The Commissioner of State Revenue may:

    • end the election period on the day proposed by the non-tenure holder
    • end the election period on another day, with the agreement of the non-tenure and tenure holders
    • refuse to end the election period.

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    Last updated: 16 March 2023