BDO has emphasized the importance of further clarification regarding the interaction of new tax incentives, such as the Hydrogen Production Tax Incentive (HPTI) and Critical Minerals Production Tax Incentive (CMPTI), with existing tax offset provisions in Australia. The Future Made in Australia reforms, including the Production Tax Credits and Other Measures Bill 2024, aim to enhance production capabilities and support emerging technologies like hydrogen production and critical minerals processing. The accounting firm stresses the necessity for the bill to avoid impeding access to the R&D Tax Incentive, crucial for fostering innovation in sectors contributing to Australia's economy and strategic goals. Additionally, concerns were raised about the fairness of community benefit rules' timing and application, prompting recommendations for adjustments to allow taxpayers adequate time for compliance. Furthermore, BDO suggested including safeguards for taxpayers facing challenges in meeting production targets due to facility commissioning or unexpected operational faults, particularly in high-tech sectors like hydrogen production relying on advanced technologies.