If your pension is from another country and you think you are entitled to claim a deductible amount, complete a Request for a determination of the deductible amount of UPP of a foreign pension or annuity. (ato.gov.au)
She has fostered our STEP - UPP program to one that is recognized by top retailers in the country as one of the best educational programs within the produce industry. (seproducecouncil.com)
Upp does address the issue of the source of the hydrogen (natural gas), but not the environmental footprint of the cartridges or fuel cells: (treehugger.com)