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Inland Revenue

Tax Policy

Who the rules apply to

(Clause 13)

Summary of proposed amendments

The tests of what types of activities and sources of income a person has to receive in order to be classified as a “mineral miner” are similar to those currently in place. However, the proposed new rules will apply to persons, not just companies.

Application date

The amendments will apply from the beginning of the 2014–15 income year.

Key features

The proposed rules will apply to all “mineral miners”. The definition of “mineral miner” in section CU 6 applies to all forms of legal entity. The current rules apply only to “mining companies”. Because the new rules are less concessionary, it is expected that miners will adopt different structures to carry out their operations. The new definition therefore applies to all persons:

  • whose only or main source of income is from mining-related activities; or
  • whose only or main activity is mining-related.

The relevant sources of income or activities are unchanged from the current legislation, as it is considered these capture the appropriate parties.

To ensure this consistency, the proposed rules also largely transpose the existing definitions of “mining operations, “associated mining operations” (proposed section CU 7) and the definition of what were “specified minerals”, but are now defined as “listed industrial minerals” (proposed section CU 8).