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Learn moreAustralia: Proposed production tax incentives
Legislation introduced in the House of Representatives
Legislation proposing production tax incentives for hydrogen and critical minerals was introduced in the House of Representatives.
The bill—the Future Made in Australia (Production Tax Credits and Other Measures) Bill 2024—would:
- Establish the hydrogen production tax incentive, offering a refundable tax offset of AU$2 per kilogram of eligible hydrogen for companies meeting specific eligibility criteria
- Create the critical minerals production tax incentive, a new refundable tax offset to support the processing of critical minerals within Australia
- Enable Indigenous Business Australia to leverage capital for investment in First Nations communities and businesses
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