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CU 17: Repayment by mining company of amount written off
or “Mining companies no longer need to repay written-off amounts”
You could also call this:

“Removed rule about excess repayments for mining companies”

This section of the law has been removed. It used to be about how much money was treated as a repayment for a specific purpose in the Income Tax Act 2007. The government took this part out of the law on 1 April 2014. This means it no longer applies to your income tax from the 2014-15 tax year onwards.

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Next up: CU 19: Amount treated as repayment for purposes of section CU 17: net income

or “Removed rule about repayments for net income”
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Part C Income
Income from mineral mining: Definitions

CU 18Amount treated as repayment for purposes of section CU 17: excess (Repealed)

    Notes
    • Section CU 18: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014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).