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Income Tax Act 2007

Income - Income from mineral mining - Definitions

CU 27: Meaning of resident mining operator

You could also call this:

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

This part of the law used to explain what a ‘resident mining operator’ meant. However, it’s no longer part of the current law. The government removed this section on 1 April 2014. This means that from the 2014-15 tax year onwards, this definition doesn’t apply anymore. If you need to know about resident mining operators for current tax purposes, you’ll need to look at newer parts of the tax law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513050.

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Money and consumer rights > Taxes
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CU 26: Meaning of mining venture, or

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

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CU 28: Meaning of specified mineral, or

“Definition of 'specified mineral' removed from tax law in 2014”

Part C Income
Income from mineral mining: Definitions

CU 27Meaning of resident mining operator (Repealed)

    Notes
    • Section CU 27: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014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).