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CU 20: Mining company or mining holding company liquidated
or “Tax rules for liquidated mining companies now align with other companies”
You could also call this:

“Explanation of 'income from mining' removed from tax law in 2014”

This section of the Income Tax Act 2007 used to explain what ‘income from mining’ meant. However, this part of the law no longer exists. It was removed on 1 April 2014, which means it doesn’t apply to tax years from 2014-2015 onwards. If you need to know about income from mining for current tax purposes, you’ll need to look at other parts of the tax law.

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Next up: CU 22: Meaning of mining company

or “Explanation of 'mining company' for tax purposes removed from law”
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Part C Income
Income from mineral mining: Definitions

CU 21Meaning of income from mining (Repealed)

    Notes
    • Section CU 21: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014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).