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CX 45: Disposal of mining shares acquired with reinvestment profit
or “Old rules for selling mining shares bought with reinvestment profit no longer apply”
You could also call this:

“Outdated rule about repaying loans from reinvestment profit no longer applies”

This part of the law used to talk about paying back loans made from reinvestment profit. However, it’s no longer part of the law. On 1 April 2014, this section was removed from the Income Tax Act 2007. This means you don’t need to worry about this rule anymore because it doesn’t apply now.

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Next up: CX 47: Government grants to businesses

or “Government payments to businesses for certain expenses are not taxable income”
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Part C Income
Excluded income: Definitions

CX 46Repayment of loans made from reinvestment profit (Repealed)

    Notes
    • Section CX 46: repealed, on , by section 24 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).