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
Taxation Administration Act 1953
19 Paragraph 280-105(1)(a) in Schedule 1
After "or *Division 293 tax", insert ", or the amount that you are liable to pay shortfall interest charge on under subsection 280-102F(1)".
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