Section CU 13 — Income Tax Act 2007: Application of sections to non-resident mining operators

CU 13 Application of sections to non-resident mining operators Sections in this subpart applying to non-resident mining operators (1) Sections CU 3 to CU 11 apply, with any necessary modifications, to non-resident mining operators as if non-resident mining operators were mining companies, income from mining were income from a mining venture, mining operations were mining ventures, and associated mining operations were mining ventures. Additional modification of sections CU 4 and CU 11 (2) For the purposes of subsection (1),— (a) section CU 4(1)(b)(ii) applies as described in section DZ 12(1)(b) (Mineral mining: 1954–2005); and (b) section CU 11(1)(a)(ii) applies as described in section DZ 12(2)(b) . Defined in this Act: associated mining operations , income from mining , mining company , mining operations , mining venture , non-resident mining operator , Compare: 2004 No 35 s CU 13