Amends the: Income Tax Assessment Act 1936 , Income Tax Assessment Act 1997 and Taxation Administration Act 1953 to: establish a hydrogen production tax offset that is available at a rate of $2 for a kilogram of eligible hydrogen for companies that satisfy certain eligibility requirements; and establish a critical minerals production tax incentive for expenditure incurred in carrying out registered processing activities; and Aboriginal and Torres Strait Islander Act 2005 to enable Indigenous Business Australia to borrow money for a purpose in connection with the performance of its functions.