Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-50
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CLIMATE CHANGE
Division 421
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Hydrogen production tax incentive
Subdivision 421-B
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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.
View history note
Hide history note[ CCH Note: Div 421 will be inserted by No 9 of 2025, s 3 and Sch 1 item 3, effective 1 January 2026.]
[ CCH Note: Subdiv 421-B will be inserted by No 9 of 2025, s 3 and Sch 1 item 3, effective 1 January 2026.]
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.
[ CCH Note: S 421-60 will be inserted by No 9 of 2025, s 3 and Sch 1 item 3, effective 1 January 2026.]
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