{
  "commitment": {
    "id": "fin-au-cmpti-2025-production-tax-offset",
    "eventId": "evt-au-cmpti-2025",
    "relationships": [],
    "instrument": "tax_credit",
    "valueRole": "commitment",
    "capitalSource": "public",
    "amount": null,
    "provider": "Commonwealth of Australia (refundable tax offset)",
    "providerJurisdiction": "australia",
    "providerOrgIds": [
      "org-au-government"
    ],
    "legalAuthority": "Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (Act No. 9 of 2025), Schedule 2, inserting Division 419 into the Income Tax Assessment Act 1997",
    "programmeId": "prg-au-cmpti",
    "recipient": "Constitutional corporations with registered CMPTI processing activities",
    "recipientOrgIds": [],
    "project": null,
    "projectId": null,
    "facility": null,
    "locations": [
      {
        "countryCode": "AU",
        "subnational": null,
        "asStated": "one or more facilities in Australia"
      }
    ],
    "stages": [
      "processing",
      "refining"
    ],
    "stageAllocation": "multi_stage_unallocated",
    "materialIds": [
      "antimony",
      "gallium",
      "germanium",
      "graphite",
      "rare-earth-elements",
      "dysprosium",
      "neodymium",
      "praseodymium",
      "terbium",
      "tungsten",
      "lithium",
      "cobalt",
      "nickel"
    ],
    "materialAttribution": "includes_untracked",
    "untrackedMaterialsAsStated": [
      "arsenic",
      "beryllium",
      "bismuth",
      "chromium",
      "fluorine",
      "hafnium",
      "high purity alumina",
      "indium",
      "magnesium",
      "manganese",
      "molybdenum",
      "niobium",
      "platinum-group elements (iridium, osmium, palladium, platinum, rhodium, ruthenium)",
      "rhenium",
      "scandium",
      "selenium",
      "silicon",
      "tantalum",
      "tellurium",
      "titanium",
      "vanadium",
      "zirconium",
      "a thing prescribed by the regulations (not uranium)"
    ],
    "financialStatusHistory": [
      {
        "status": "authorized",
        "date": "2025-02-14",
        "sourceId": "src-legislation-au-cmpti-2025",
        "note": "Act No. 9 of 2025, made 14 February 2025."
      }
    ],
    "implementationStatusHistory": [],
    "terms": [
      {
        "kind": "tax_credit_rate",
        "value": "10",
        "qualifier": "exact",
        "currency": null,
        "unit": "% of CMPTI expenditure",
        "asStated": "The amount of the CMPTI tax offset for the income year is equal to 10% of the company's total CMPTI expenditure",
        "sourceId": "src-legislation-au-cmpti-2025",
        "note": "Reducible under community benefit rules (s 419-10(2))."
      },
      {
        "kind": "duration",
        "value": "10",
        "qualifier": "exact",
        "currency": null,
        "unit": "income years",
        "asStated": "A registration can be in force for 10 income years during the period starting on 1 July 2027 and ending on 30 June 2040.",
        "sourceId": "src-legislation-au-cmpti-2025",
        "note": null
      },
      {
        "kind": "other",
        "value": null,
        "qualifier": null,
        "currency": null,
        "unit": null,
        "asStated": "the income year: (i) starts on or after 1 July 2027; and (ii) ends on or before 30 June 2040",
        "sourceId": "src-legislation-au-cmpti-2025",
        "note": "Window of eligible income years (s 419-5(1)(b))."
      }
    ],
    "outcomes": [],
    "evidence": [
      {
        "sourceId": "src-legislation-au-cmpti-2025",
        "supports": [
          "instrument",
          "value_role",
          "capital_source",
          "provider",
          "legal_authority",
          "recipient",
          "location",
          "stages",
          "materials",
          "status",
          "terms",
          "programme"
        ],
        "evidence": "explicit",
        "locator": "Schedule 2, ss 419-5, 419-10, 419-15, 419-20 (pp. 36–39 of the authorised PDF)",
        "note": null
      }
    ],
    "notes": "A statutory entitlement with no stated aggregate amount, so it contributes no figure to any total. \"Processing\" and \"refining\" render s 419-20's \"substantially transforming a feedstock ... through extractive metallurgical processing into a purer or more refined form\". The Act lists scandium separately from the rare-earth elements; it is kept as the Act lists it."
  },
  "event": {
    "id": "evt-au-cmpti-2025",
    "date": "2025-02-14",
    "jurisdiction": "australia",
    "titleEn": "Future Made in Australia (Production Tax Credits and Other Measures) Act 2025"
  },
  "parents": [],
  "children": [],
  "sources": [
    {
      "id": "src-legislation-au-cmpti-2025",
      "title": "Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (No. 9, 2025)",
      "publisher": "Federal Register of Legislation, Commonwealth of Australia",
      "url": "https://www.legislation.gov.au/C2025A00009/asmade/text",
      "language": "en",
      "datePublished": "2025-02-14",
      "dateAccessed": "2026-08-12",
      "sourceType": "official",
      "confidence": "primary",
      "notes": "Authorised version of the Act as made. Metadata (Act No. 9 of 2025, making date 14 February 2025, in force, administered by the Department of the Treasury) read 2026-08-12 from the Register's own API at https://api.prod.legislation.gov.au/v1/titles/C2025A00009. Schedule 2 read in full from the authorised PDF at https://www.legislation.gov.au/C2025A00009/asmade/2025-02-14/text/original/pdf (footer \"Authorised Version C2025A00009 registered 18/02/2025\"). Caveat: the /text HTML view cited above is a JavaScript shell that returns no provisions to an automated client — re-verify against the PDF or the API, not that page."
    }
  ]
}