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Australia: Guidance expanding critical mineral processing tax incentive

Guidance identifies activities eligible for incentive that would not meet general test under the statute.

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March 13, 2026

Treasury registered the Income Tax Assessment (1997 Act) Amendment (Critical Minerals) Regulations 2025, which identify certain critical minerals processing activities that are eligible for the critical minerals production tax incentive, even though they would not meet the general test under the statute.

The activities identified include activities related to the processing of:

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

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