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

19   Paragraph 280-105(1)(a) in Schedule 1

After "or *Division 293 tax", insert ", or the amount that you are liable to pay shortfall interest charge on under subsection 280-102F(1)".