The Future Made in Australia (Production Tax Credits and Other Measures) Bill 2024, introduced to the Federal Parliament on 25 November 2025, outlines legislation governing Production Tax Incentives for Renewable Hydrogen (HPTI) and Critical Minerals (CMPTI). The HPTI and CMPTI aim to provide tax offsets to activities of 'constitutional corporations' in Australia that comply with 'community benefit principles.' The HPTI offers a tax offset of $2 per kilogram of eligible hydrogen produced from renewable sources, certified by the Clean Energy Regulator. The CMPTI provides a 10% tax offset on eligible expenditure for activities involving the transformation of critical minerals, subject to specific criteria. As the legislation progresses, the criteria for 'community benefit principles' are yet to be defined. The introduction of this legislation is seen as a positive step to promote the hydrogen and critical minerals sectors in Australia. The bill's passage and any potential amendments will be closely monitored, especially regarding the scope of the community benefit principles and the ongoing support post the 2025 Federal election.