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CU 21: Meaning of income from mining
or “Explanation of 'income from mining' removed from tax law in 2014”
You could also call this:

“Explanation of 'mining company' for tax purposes removed from law”

You might have heard of a ‘mining company’ in the Income Tax Act 2007. This part of the law used to explain what that term meant. However, as of 1 April 2014, this section has been removed from the law. This means that the official definition of a mining company for tax purposes is no longer found here. If you need to know what a mining company means for tax reasons now, you’ll need to look at other parts of the law or ask a tax expert.

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Next up: CU 23: Meaning of mining development expenditure

or “This provision about mining development costs has been removed from the law”
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Part C Income
Income from mineral mining: Definitions

CU 22Meaning of mining company (Repealed)

    Notes
    • Section CU 22: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014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).