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CU 27: Meaning of resident mining operator
or “Definition of resident mining operator removed from tax law in 2014”
You could also call this:

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

This part of the law used to explain what a ‘specified mineral’ meant. However, it was removed from the Income Tax Act 2007 on 1 April 2014. This means that the definition no longer applies to income tax rules from the 2014-15 tax year onwards. If you need to know what a specified mineral is for tax purposes after this date, you’ll need to look elsewhere in the current tax laws.

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Next up: CU 29: Other definitions

or “Explains that some definitions were removed from the Income Tax Act in 2014”
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Part C Income
Income from mineral mining: Definitions

CU 28Meaning of specified mineral (Repealed)

    Notes
    • Section CU 28: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014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).