Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (9 of 2025)
Schedule 1 Hydrogen production tax incentive
Part 2 Shortfall interest charge
Taxation Administration Act 1953
15 Subsection 250-10(1) in Schedule 1 (after table item 70)
Insert:
|
75 |
shortfall interest charge for excessive tax offset refunds |
172A(2A) |