You fail to see the big picture there.
A good responsible government sets up strategy that prepares the nation for the next decade (at least). And in their Critical Minerals Strategy and Renewable Energy Superpower Plan, they have identified minerals that will be very important in the coming years. So they provide incentive in the form of a refundable tax offset of 10% for the costs of processing the 31 critical minerals they have listed.
The aim is for Australia to have a solid production of those critical minerals which will be essential in the near future, without which Australia will be poorer!
This is a good policy!
Good News & Bad News, page-44749
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