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CU 25: Meaning of mining operations
or “This section defining 'mining operations' has been removed from the Act”

You could also call this:

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

This section of the law used to explain what a ‘mining venture’ meant. However, it no longer exists in the current law. The government removed this part on 1 April 2014. This change affects how people calculate their taxes from the 2014-15 tax year onwards. If you need to know about mining ventures for tax purposes, you might need to look at other parts of the tax law or ask a tax expert for help.

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Next up: CU 27: Meaning of resident mining operator

or “Definition of resident mining operator removed from tax law in 2014”

Part C Income
Income from mineral mining: Definitions

CU 26Meaning of mining venture (Repealed)

    Notes
    • Section CU 26: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014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).