Who will receive the hydrogen and critical minerals production tax incentives, and how much each?

no industry

Nothing to disclose yet -- payments begin in 2027-28. Recorded now because the reporting obligation is far easier to legislate before the first dollar moves than to retrofit afterwards.

Why it matters

The hydrogen production tax incentive pays $2 per kilogram of renewable hydrogen for up to ten years per project, from 2027-28 to 2039-40, alongside a parallel incentive for critical minerals processing. These are uncapped refundable offsets, which means the eventual cost is determined by how much industry produces rather than by an appropriation someone votes on each year.

There is no gap to report today, and the register should say so rather than manufacture one. Payments have not started. Nobody is concealing a recipient list because there is no recipient list.

The entry exists because of the timing. Recipient-and-amount reporting was contemplated during the bill's passage, and the legislation carries Community Benefit Principles that explicitly name tax transparency. Whether that becomes an actual annual publication -- who claimed, how much, for what production -- is a decision available now, cheaply, before any commercial expectation of confidentiality has formed around a payment that has already been made.

Retrofitting disclosure onto a running subsidy is a much harder argument, and it is the argument this register keeps finding itself in everywhere else.

Can it be answered?

What stands in the way

Obstruction	What it means here
not collected	Nobody holds this. Answering it would require someone to start counting.

Data that bears on this

Notes

Checked on 2026-09-01. The scheme design, rates and eligibility are published; no payments have been made, so there is nothing further to publish.

This is deliberately an unusual entry for the register, and it breaks a rule worth naming. Rule one is to record what is available rather than what ought to be, and by that standard a scheme with no payments has no gap. What justifies including it is that the register's whole argument elsewhere is that publishing obligations are cheap to set and expensive to add later -- and this is the one case currently visible where the cheap moment has not yet passed.

It is filed with not_collected because that is literally true: the data does not exist. It should be revisited in 2028, at which point the honest verdict becomes either yes, if annual recipient reporting was legislated, or something much worse, if it was not.

Sources

Future Made in Australia (Production Tax Credits and Other Measures) Act
ATO guidance on the Hydrogen Production Tax Incentive and Critical Minerals Production Tax Incentive, checked 2026-09-01

Know better?

If this data is published somewhere and we have missed it, saying so improves the register more than adding a new question would — a false gap is worse than no entry. Edit data/questions/production-tax-credit-recipients.toml, or send the correction.