Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (9 of 2025)

Schedule 2   Critical minerals production tax incentive

Part 2   Other amendments

Income Tax Assessment Act 1936

4   At the end of subsection 177C(1)

Add:

; and (i) in a case to which paragraph (be) applies - the amount of the whole of the CMPTI tax offset or of the part of the CMPTI tax offset, as the case may be, referred to in that paragraph.