3LReporting of information about hydrogen production tax offset

#### 3L Reporting of information about hydrogen production tax offset (1) This section applies to an entity in relation to an income year if, according to information the entity gave the Commissioner, the entity is entitled under Division 421 of the Income Tax Assessment Act 1997 to a tax offset for the income year. (2) The Commissioner must, as soon as practicable after the second 30 June after the financial year corresponding to the income year, make publicly available the information mentioned in subsection (3). (3) The information is as follows: (a) the entity’s name; (b) the entity’s ABN or, if the first information the entity gave the Commissioner indicating the entity’s entitlement to the tax offset does not include the entity’s ABN but does include the entity’s ACN (within the meaning of the Corporations Act 2001), the entity’s ACN; (c) the sum of the amounts of the tax offsets that the entity is entitled to under Division 421 of the Income Tax Assessment Act 1997 for the income year, where the amount of each tax offset is worked out according to the first information that the entity gave the Commissioner indicating the entity’s entitlement to the tax offset. (4) Subsection (5) applies if: (a) the entity gives the Commissioner notice, in the approved form, that the information mentioned in subsection (3) contains an error; and (b) the notice contains information that corrects the error. (5) The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error. (6) To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure. (7) An expression used in this section and in the Income Tax Assessment Act 1997 has the same meaning in this section as in that Act.