If you are a petroleum miner and you do mining operations or decommissioning work outside New Zealand, some special rules apply to you. These rules are similar to the ones for mining operations inside New Zealand.

The rules apply when you do your mining work through a branch or a controlled foreign company outside New Zealand. They also apply if your work is very similar to the petroleum mining activities described in sections EJ 12 to EJ 17 and EJ 20.

In these cases, you need to follow sections EJ 12 to EJ 17 and EJ 20 with some changes to make them fit your situation. These sections talk about how to handle your income and expenses for tax purposes when you're doing petroleum mining.