Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (9 of 2025)

Schedule 2   Critical minerals production tax incentive

Part 2   Other amendments

Income Tax Assessment Act 1997

14   Subsection 995-1(1)

Insert:

CMPTI community benefit rules has the meaning given by subsection 419-145(1).

CMPTI expenditure has the meaning given by section 419-25.

CMPTI processing activity has the meaning given by section 419-20.

CMPTI tax offset has the meaning given by subsection 419-5(1).

critical mineral has the meaning given by section 419-15.

registered CMPTI processing activity has the meaning given by subsection 419-35(1).