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 1997
13 Section 67-23 (after table item 27)
Insert:
|
28 |
critical minerals production incentive |
the *CMPTI tax offset (see Division 419) |