Australia: Consultation on draft regulations for critical mineral processing tax incentive

Consultation closes October 10, 2025.

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September 16, 2025

Treasury opened a consultation on draft regulations that seek to clarify aspects of the Critical Minerals Production Tax Incentive (CMPTI).

The Income Tax Assessment (1997 Act) Amendment (Critical Minerals) Regulations 2025 prescribes certain critical minerals processing activities that are intended to be eligible for the CMPTI but would not meet the general test set out in the primary law.

According to the Treasury release, the identified processing activities for these regulations relate to the processing of:

  • Graphite
  • High purity alumina
  • Precursor cathode-active material

The consultation on the draft regulations closes October 10, 2025.

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