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

No. 9, 2025

An Act to amend the law relating to taxation and Indigenous Business Australia, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Hydrogen production tax incentive
Part 1—Main amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 2—Shortfall interest charge
Income Tax Assessment Act 1936
Taxation Administration Act 1953
Part 3—Schemes to reduce income tax
Income Tax Assessment Act 1936
Schedule 2—Critical minerals production tax incentive
Part 1—Main amendments
Income Tax Assessment Act 1997
Part 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Schedule 3—Amendments relating to Indigenous Business Australia
Aboriginal and Torres Strait Islander Act 2005

Future Made in Australia (Production Tax Credits and Other Measures) Act 2025
No. 9, 2025

An Act to amend the law relating to taxation and Indigenous Business Australia, and for related purposes

[Assented to 14 February 2025]

The Parliament of Australia enacts: