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.
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