CU 12: Application of sections to resident mining operators
You could also call this:
“This rule about resident mining operators no longer applies”
This section of the law doesn’t apply anymore. It used to talk about how certain parts of the law worked for resident mining operators. But on 1 April 2014, the government removed this section from the Income Tax Act 2007. This means that from the 2014-15 tax year onwards, these rules no longer exist in the law.
CU 13: Application of sections to non-resident mining operators, or
“This section about non-resident mining operators no longer applies”
Part C
Income
Income from mineral mining:
Definitions
CU 12Application of sections to resident mining operators (Repealed)
Notes
Section CU 12: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
