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AUAustraliaCommonwealth of Australia (refundable tax offset)

Constitutional corporations with registered CMPTI processing activities

CommitmentTax creditPublicAuthorized

fin-au-cmpti-2025-production-tax-offset

Reading this record

What the evidence says — and does not say

What kind of figure?
CommitmentMoney, or a money-like promise, committed to a named recipient or project. The only role ever summed.
What has happened legally?
AuthorizedLegal or budgetary authority exists, e.g. an enacted statute or cabinet approval.
Has money been paid?
Follow the payment evidenceThis status does not itself establish a cash payment. In particular, a signed contract does not necessarily establish an obligation of funds.
What does it link to?
Project attributionNo direct registered project association is coded for this row. A project or facility may still be named in source text; absence of a link is not proof of inactivity.

This is a commitment role, but the financial status still determines legal standing and payment. Funding and verified industrial outcomes remain separate. A financial record alone never independently verifies construction, commissioning or production. Read SMPT's counting and evidence rules.

Amount

No amount is stated for this instrument. Its terms below are what the source commits to; no value is estimated.

Record

Provider
Commonwealth of Australia (refundable tax offset)Australian GovernmentGovernment body
Legal authority
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
Programme
Critical Minerals Production Tax Incentive
Recipient
Constitutional corporations with registered CMPTI processing activities
Project
Not stated
Facility
Not stated
Location
one or more facilities in AustraliaAU
Stages
Processing, RefiningSeveral stages, split not stated
Materials
AntimonyGalliumGermaniumGraphiteRare earth elements (grouped)DysprosiumNeodymiumPraseodymiumTerbiumTungstenLithiumCobaltNickelAlso names: 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)Includes untracked materials

Status

Financial and physical progress are separate histories. The last entry is current.

Financial

  1. Authorizedcurrent

    Act No. 9 of 2025, made 14 February 2025.

    Federal Register of Legislation, Commonwealth of Australia

Implementation

No source states the physical status of a project for this row.

Terms

Operative terms as the source words them.

TermFigureAs stated
Tax-credit rate10 % of CMPTI expenditure“The amount of the CMPTI tax offset for the income year is equal to 10% of the company's total CMPTI expenditure”Reducible under community benefit rules (s 419-10(2)).Federal Register of Legislation, Commonwealth of Australia
Duration10 income years“A registration can be in force for 10 income years during the period starting on 1 July 2027 and ending on 30 June 2040.”Federal Register of Legislation, Commonwealth of Australia
Other term—“the income year: (i) starts on or after 1 July 2027; and (ii) ends on or before 30 June 2040”Window of eligible income years (s 419-5(1)(b)).Federal Register of Legislation, Commonwealth of Australia

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.

Evidence

Every populated field names the source that states it, how directly, and where.

  1. Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (No. 9, 2025)

    Federal Register of Legislation, Commonwealth of Australia

    Fields supported
    Instrument · Value role · Capital source · Provider · Legal authority · Recipient · Location · Supply-chain stages · Materials · Status · Terms · Programme
    Evidence level
    Explicit
    Location in document
    Schedule 2, ss 419-5, 419-10, 419-15, 419-20 (pp. 36–39 of the authorised PDF)
    View source dossier →