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FB 19: Leased assets
or “Tax rules for leased assets that were claimed as deductions”
You could also call this:

“This section about mining assets no longer exists in the tax law”

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.

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Next up: FB 21: Depreciable property

or “Rules for transferring property you can claim depreciation on during a relationship split”
Next

Part F Recharacterisation of certain transactions
Transfers of relationship property

FB 20Mining assets (Repealed)

    Notes
    • Section FB 20: repealed, on , by section 69 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).