Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-50 - CLIMATE CHANGE  

Division 421 - Hydrogen production tax incentive  

Subdivision 421-A - Tax offset for hydrogen produced in Australia  

SECTION 421-20   Production emissions intensity  

421-20(1)    
This section applies if there is a * registered PGO certificate that:

(a) relates to a particular quantity of hydrogen (for example, a particular kilogram of hydrogen); and

(b) states that the quantity of hydrogen was produced at a particular facility in accordance with a particular * production pathway.

421-20(2)    
The production emissions intensity of the quantity of hydrogen is the emissions intensity of that quantity of hydrogen taking into account all, and only, greenhouse gases emitted in relation to that quantity of hydrogen from production emissions sources for the * production pathway.

421-20(3)    
In subsection (2) , emissions intensity , greenhouse gas and production emissions source have the same meaning as in the Future Made in Australia (Guarantee of Origin) Act 2024 .