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
13 Application provision
The amendments of the Income Tax Assessment Act 1936 made by this Part apply in relation to amounts a person is liable to pay under subsection 172A(2) of that Act, where the lability to pay those amounts arises on or after the commencement of this Part.
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