This part of the law used to talk about mining assets. It was part of a section that dealt with changing how certain transactions are treated for tax purposes. However, this specific rule about mining assets no longer exists. It was removed from the Income Tax Act 2007 on 1 April 2014. This means that if you're looking for information about how mining assets are treated for tax purposes, you'll need to look at other parts of the tax law or seek advice from a tax expert.