Overview

The Critical Minerals Production Tax Incentive (CMPTI) is part of the Australian Government’s Future Made in Australia plan. It aims to support companies processing and refining minerals on Australia's Critical Minerals List.

The CMPTI will provide a refundable tax offset of 10% of eligible Australian processing costs for critical minerals processed and refined from 1 July 2027 to 30 June 2040, for up to 10 years per project.

We are seeking feedback on how the Critical Minerals Production Tax Incentive (CMPTI) will work in practice.

This consultation covers proposed:

  • application and reporting form questions

  • annual report and registration transfer timeframes

  • customer guidance topics.

Your feedback will help us make these arrangements clear, practical and fit for purpose.

We welcome input from industry, advisers, governments, community groups and regulators. You can comment on any or all of the areas. Tell us what works and what could be improved.

This consultation covers three areas. Download and review the relevant consultation paper before completing the survey for each area.

Application and reporting form questions

We are seeking feedback on the proposed CMPTI application and reporting questions. The questions cover registration, reporting, variations, transfers and review processes. They are designed to collect the information needed to assess eligibility and support ongoing compliance.

We want to know if the questions are:

  • clear and easy to answer

  • relevant to the process they support

  • reasonable and proportionate in what they ask of applicants.

Your feedback will help us reduce burden and improve how the forms work in practice.

Download the consultation paper for more information, including an overview of the survey questions.

Annual report and transfer request timeframes

We are seeking feedback on proposed timeframes set through legislative instrument, including our reasoning. These apply to annual report submissions and registration transfer applications. We are considering a preferred timeframe of 90 calendar days for both requirements.

We want to know if this timeframe:

  • is practical for your organisation and for industry in general

  • supports high-quality submissions.

Your feedback will help us set timeframes that balance compliance, data quality and industry capacity.

Download the consultation paper for more information, including an overview of the survey questions.

Customer guidance topics

We are seeking feedback on proposed guidance topics to support CMPTI applicants and participants. The guidance covers the full journey, from understanding eligibility through to reporting, changes and review. It’s designed to help applicants understand their obligations and apply the rules in practice.

We want to know if:

  • the guidance covers the right topics

  • our approach to the guidance structure makes sense

  • the guidance is complete, or if anything is missing or needs more explanation.

Your feedback will help us improve structure, content and usability.

Download the consultation paper for more information, including an overview of the survey questions.

Timeline

  • Opened
    open

    13 July 2026

  • Closes
    pending

    11 August 2026

Contact
Production Tax Incentive Team, Critical Minerals Office