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

Schedule 1   Hydrogen production tax incentive

Part 3   Schemes to reduce income tax

Income Tax Assessment Act 1936

24   At the end of subsection 177C(1)

Add:

; or (j) in a case to which paragraph (bf) applies - the amount of the whole of the hydrogen production tax offset or of the part of the hydrogen production tax offset, as the case may be, referred to in that paragraph.