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Income Tax Act 2007

Income - Income from mineral mining - Definitions

CU 25: Meaning of mining operations

You could also call this:

“This section defining 'mining operations' has been removed from the Act”

This section used to explain what ‘mining operations’ meant in the Income Tax Act 2007. However, it has been removed from the law. The government took it out on 1 April 2014. This change affects how taxes are calculated for the 2014-15 tax year and all the years after that. If you need to know what ‘mining operations’ means now, you would have to look at other parts of the law or newer rules that have replaced this section.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513044.

Topics:
Money and consumer rights > Taxes
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CU 24: Meaning of mining exploration expenditure, or

“This provision about mining exploration costs no longer applies”

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CU 26: Meaning of mining venture, or

“This provision, which defined 'mining venture', has been removed from the law”

Part C Income
Income from mineral mining: Definitions

CU 25Meaning of mining operations (Repealed)

    Notes
    • Section CU 25: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014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).