The Kutai Basin occupies an area of extensive accommodation generated by Tertiary extension of an economic basement of mixed continental/oceanic affinity. The underlying crust to the basin is proposed here to be Jurassic and Cretaceous in age and is composed of ophiolitic units overlain by a younger Cretaceous turbidite fan, sourced from Indochina. A near complete Tertiary sedimentary section from Eocene to Recent is present within the Kutai Basin; much of it is exposed at the surface as a result of the Miocene and younger tectonic processes. Integration of geological and geophysical surface and subsurface data-sets has resulted in re-interpretation of the original facies distributions, relationships and arrangement of Tertiary sediments in the Kutai Basin. Although much lithostratigraphic terminology exists for the area, existing formation names can be reconciled with a simple model explaining the progressive tectonic evolution of the basin and illustrating the resulting depositional environments and their arrangements within the basin. The basin was initiated in the Middle Eocene in conjunction with rifting and likely sea floor spreading in the Makassar Straits. This produced a series of discrete fault-bounded depocentres in some parts of the basin, followed by sag phase sedimentation in response to thermal relaxation. Discrete Eocene depocentres have highly variable sedimentary fills depending upon position with respect to sediment source and palaeo water depths and geometries of the half-graben. This contrasts strongly with the more regionally uniform sedimentary styles that followed in the latter part of the Eocene and the Oligocene. Tectonic uplift documented along the southern and northern basin margins and related subsidence of the Lower Kutai Basin occurred during the Late Oligocene. This subsidence is associated with significant volumes of high-level andesitic-dacitic intrusive and associated volcanic rocks. Volcanism and uplift of the basin margins resulted in the supply of considerable volumes of material eastwards. During the Miocene, basin fill continued, with an overall regressive style of sedimentation, interrupted by periods of tectonic inversion throughout the Miocene to Pliocene.