Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-50 - CLIMATE CHANGE  

Division 421 - Hydrogen production tax incentive  

Subdivision 421-B - Certification of production profiles  

SECTION 421-60  

421-60   Capacity of facility to produce hydrogen  

The Clean Energy Regulator may, by legislative instrument, prescribe any of the following:

(a)    how the capacity of a facility to produce hydrogen is to be expressed for the purposes of section 421-55 ;

(b)    how the capacity of a facility to produce hydrogen is to be determined for the purposes of section 421-55 ;

(c)    without limiting paragraph (a) or (b) of this section - circumstances in which a facility is taken, for the purposes of subsection 421-55(3) , to have a capacity to produce hydrogen that is at least equal to that of an electrolyser with a nameplate capacity of 10 megawatts.