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
10 Subsection 172A(3)
After "liable to pay under subsection (2)", insert ", or any amount of shortfall interest charge on the overpayment,".
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