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CU 18: Amount treated as repayment for purposes of section CU 17: excess
or “Removed rule about excess repayments for mining companies”
You could also call this:

“Removed rule about repayments for net income”

This part of the law has been removed. It used to be about how much money was treated as a repayment for something called net income. The rule was part of section CU 19 in the Income Tax Act 2007. It’s no longer in use since 1 April 2014. This means it doesn’t apply to any tax years from 2014-15 onwards.

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Next up: CU 20: Mining company or mining holding company liquidated

or “Tax rules for liquidated mining companies now align with other companies”
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Part C Income
Income from mineral mining: Definitions

CU 19Amount treated as repayment for purposes of section CU 17: net income (Repealed)

    Notes
    • Section CU 19: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014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).