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

Income Tax Assessment Act 1936

13   Application provision

The amendments of the Income Tax Assessment Act 1936 made by this Part apply in relation to amounts a person is liable to pay under subsection 172A(2) of that Act, where the lability to pay those amounts arises on or after the commencement of this Part.