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Back to browse6 related documents
  • Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (9 of 2025)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedules
  • Schedule 1 Hydrogen production tax incentive
  • Part 1 Main amendments
  • Income Tax Assessment Act 1997
  • 1 Section 13-1 (after table item headed "housing")
  • 2 Section 67-23 (before table item 30)
  • 3 At the end of Part 3-50
  • 4 Subsection 995-1(1)
  • Taxation Administration Act 1953
  • 5 In the appropriate position in Part IA
  • 6 Subsection 355-65(7) in Schedule 1 (at the end of the table)
  • 7 Application provision - disclosure of protected information etc.
  • Part 2 Shortfall interest charge
  • Income Tax Assessment Act 1936
  • 8 After subsection 172A(2)
  • 9 Before subsection 172A(3)
  • 10 Subsection 172A(3)
  • 11 Paragraph 172A(3)(a)
  • 12 Subparagraphs 172A(3)(b)(i) and (ii)
  • 13 Application provision
  • Taxation Administration Act 1953
  • 14 Subsection 8AAB(4) (table item 10A)
  • 15 Subsection 250-10(1) in Schedule 1 (after table item 70)
  • 16 Section 280-1 in Schedule 1 (after the paragraph beginning "The shortfall interest charge")
  • 17 Section 280-50 in Schedule 1
  • 18 Before section 280-103 in Schedule 1
  • 19 Paragraph 280-105(1)(a) in Schedule 1
  • 20 Subsection 280-110(1) in Schedule 1
  • 21 Application provision
  • Part 3 Schemes to reduce income tax
  • Income Tax Assessment Act 1936
  • 22 Subsection 177A(1)
  • 23 After paragraph 177C(1)(be)
  • 24 At the end of subsection 177C(1)
  • 25 At the end of subsection 177C(2)
  • 26 Subsection 177C(3)
  • 27 After paragraph 177C(3)(cd)
  • 28 At the end of subsection 177C(3)
  • 29 At the end of subsection 177CB(1)
  • 30 After paragraph 177F(1)(g)
  • 31 After paragraph 177F(3)(h)
  • Schedule 2 Critical minerals production tax incentive
  • Part 1 Main amendments
  • Income Tax Assessment Act 1997
  • 1 At the end of Part 3-45
  • Part 2 Other amendments
  • Income Tax Assessment Act 1936
  • 2 Subsection 177A(1)
  • 3 After paragraph 177C(1)(bd)
  • 4 At the end of subsection 177C(1)
  • 5 At the end of subsection 177C(2)
  • 6 Subsection 177C(3)
  • 7 After paragraph 177C(3)(cc)
  • 8 At the end of subsection 177C(3)
  • 9 At the end of subsection 177CB(1)
  • 10 After paragraph 177F(1)(f)
  • 11 After paragraph 177F(3)(g)
  • Income Tax Assessment Act 1997
  • 12 Section 13-1 (after table item headed "corporate unit trusts")
  • 13 Section 67-23 (after table item 27)
  • 14 Subsection 995-1(1)
  • Taxation Administration Act 1953
  • 15 In the appropriate position in Part IA
  • Schedule 3 Amendments relating to Indigenous Business Australia
  • Aboriginal and Torres Strait Islander Act 2005
  • 1 After paragraph 152(2)(aa)
  • 2 Section 183
  • 3 Subsection 184(1)
  • 4 Subsection 184(2)
  • 5 At the end of Division 8 of Part 4

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