{
  "programme": {
    "id": "prg-au-cmpti",
    "name": "Critical Minerals Production Tax Incentive",
    "nameOriginal": null,
    "actor": "australia",
    "kind": "tax_incentive",
    "administeringOrgIds": [],
    "parentProgrammeId": null,
    "legalAuthorityAsStated": "Future Made in Australia (Production Tax Credits and Other Measures) Act 2025, Schedule 2, inserting Division 419 into the Income Tax Assessment Act 1997",
    "evidence": [
      {
        "sourceId": "src-legislation-au-cmpti-2025",
        "supports": [
          "name",
          "kind",
          "administrators",
          "legal_authority"
        ],
        "evidence": "explicit",
        "locator": "Schedule 2 heading; s 419-5",
        "note": "\"Schedule 2—Critical minerals production tax incentive\"; a refundable tax offset for registered processing activities."
      }
    ],
    "notes": null
  },
  "parentProgrammeId": null,
  "childProgrammeIds": [],
  "envelopesListedNotSummed": [],
  "recordedAwardTotals": {
    "currencies": [],
    "unquantifiedIds": [
      "fin-au-cmpti-2025-production-tax-offset"
    ],
    "endedIds": [],
    "statusNotStatedIds": []
  },
  "recordedAwardIds": [
    "fin-au-cmpti-2025-production-tax-offset"
  ],
  "otherLayers": [],
  "designationIds": [],
  "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."
    }
  ]
}