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Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (9 of 2025)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Hydrogen production tax incentive
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Section 13-1 (after table item headed "housing")
- 2 Section 67-23 (before table item 30)
- 3 At the end of Part 3-50
- 4 Subsection 995-1(1)
- Taxation Administration Act 1953
- 5 In the appropriate position in Part IA
- 6 Subsection 355-65(7) in Schedule 1 (at the end of the table)
- 7 Application provision - disclosure of protected information etc.
- Part 2 Shortfall interest charge
- Income Tax Assessment Act 1936
- 8 After subsection 172A(2)
- 9 Before subsection 172A(3)
- 10 Subsection 172A(3)
- 11 Paragraph 172A(3)(a)
- 12 Subparagraphs 172A(3)(b)(i) and (ii)
- 13 Application provision
- Taxation Administration Act 1953
- 14 Subsection 8AAB(4) (table item 10A)
- 15 Subsection 250-10(1) in Schedule 1 (after table item 70)
- 16 Section 280-1 in Schedule 1 (after the paragraph beginning "The shortfall interest charge")
- 17 Section 280-50 in Schedule 1
- 18 Before section 280-103 in Schedule 1
- 19 Paragraph 280-105(1)(a) in Schedule 1
- 20 Subsection 280-110(1) in Schedule 1
- 21 Application provision
- Part 3 Schemes to reduce income tax
- Income Tax Assessment Act 1936
- 22 Subsection 177A(1)
- 23 After paragraph 177C(1)(be)
- 24 At the end of subsection 177C(1)
- 25 At the end of subsection 177C(2)
- 26 Subsection 177C(3)
- 27 After paragraph 177C(3)(cd)
- 28 At the end of subsection 177C(3)
- 29 At the end of subsection 177CB(1)
- 30 After paragraph 177F(1)(g)
- 31 After paragraph 177F(3)(h)
- Schedule 2 Critical minerals production tax incentive
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 At the end of Part 3-45
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 2 Subsection 177A(1)
- 3 After paragraph 177C(1)(bd)
- 4 At the end of subsection 177C(1)
- 5 At the end of subsection 177C(2)
- 6 Subsection 177C(3)
- 7 After paragraph 177C(3)(cc)
- 8 At the end of subsection 177C(3)
- 9 At the end of subsection 177CB(1)
- 10 After paragraph 177F(1)(f)
- 11 After paragraph 177F(3)(g)
- Income Tax Assessment Act 1997
- 12 Section 13-1 (after table item headed "corporate unit trusts")
- 13 Section 67-23 (after table item 27)
- 14 Subsection 995-1(1)
- Taxation Administration Act 1953
- 15 In the appropriate position in Part IA
- Schedule 3 Amendments relating to Indigenous Business Australia
- Aboriginal and Torres Strait Islander Act 2005
- 1 After paragraph 152(2)(aa)
- 2 Section 183
- 3 Subsection 184(1)
- 4 Subsection 184(2)
- 5 At the end of Division 8 of Part 4
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