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 1936
4 At the end of subsection 177C(1)
Add:
; and (i) in a case to which paragraph (be) applies - the amount of the whole of the CMPTI tax offset or of the part of the CMPTI tax offset, as the case may be, referred to in that paragraph.
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