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

29   At the end of subsection 177CB(1)

Add:

; (h) the whole or a part of a hydrogen production tax offset not being allowable to the taxpayer.