Strategic Materials
Policy Tracker
AUAustraliaTax incentive

Critical Minerals Production Tax Incentive

prg-au-cmpti

Trace the evidence

Follow this scheme to each independently recorded financial or designation row, named bodies, project references, and the documents cited by that exact row. Connections are navigational registry references, not a claim that capital was disbursed, a company obtained funding, or physical work occurred. Records under a child scheme appear in parent views as the same underlying IDs, never as additional commitments.

1

Financial rows

0

Designations

0

Distinct linked projects

1

Distinct citing sources

Programme identity

Source-named administrator: Not named in registered source records

1 directly citing document · show precise citation roles
  1. Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (No. 9, 2025)Federal Register of Legislation, Commonwealth of Australia · 2025-02-14Field evidence: administrators · Field evidence: kind · Field evidence: legal_authority · Field evidence: name

Financial record pathways

All value roles are included, including ceilings, prospective commitments, options, and ended records. No numbers are added here; legal standing belongs to each underlying instrument.

  1. Constitutional corporations with registered CMPTI processing activitiesCommitment

    Tax credit · Reported financial standing: Authorized

    Amount not stated

    Named provider organizations
    Australian Government
    Named recipient organizations
    Constitutional corporations with registered CMPTI processing activities
    1 directly citing document · show precise citation roles
    1. Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (No. 9, 2025)Federal Register of Legislation, Commonwealth of Australia · 2025-02-14Field evidence: capital_source · Field evidence: instrument · Field evidence: legal_authority · Field evidence: location · Field evidence: materials · Field evidence: programme · Field evidence: provider · Field evidence: recipient · Field evidence: stages · Field evidence: status · Field evidence: terms · Field evidence: value_role · Financial status report · Instrument term

Project designation pathways

Designation confers recorded recognition or standing, not money or evidence of actual production.

No project designations registered under this scheme.

Source links identify explicit citations to the displayed programme, financial row or designation, not proof that a source independently validates every claim about its project or recipients. For financial allocations, see each instrument's record and the existing capital-stack counting rules.

Awards recorded under the programme

Committed public money the corpus records under this programme or one beneath it, summed per currency; a part is not added to its package. What the corpus records, not the programme's spend.

No amount stated on the row

AU14 Feb 2025

Constitutional corporations with registered CMPTI processing activities

No amount stated

Future Made in Australia (Production Tax Credits and Other Measures) Act 2025

CommitmentTax creditPublicAuthorizedProcessing · Refining

Record

Kind
Tax incentive
Administered by
Not stated in the cited sources
Part of
None
Legal authority
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

  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
    Name · Kind · Administering bodies · Legal authority
    Evidence level
    Explicit
    Location in document
    Schedule 2 heading; s 419-5
    Qualification
    "Schedule 2—Critical minerals production tax incentive"; a refundable tax offset for registered processing activities.
    View source dossier →