Find an Act
Why Acts
Acts Store
News Centre
Advertise
Login
Toggle navigation
Find an Act
Why Acts
Acts Store
News Centre
Advertise
Login
Table of Contents
Mineral and Petroleum Resources Royalty Act, 2008 (Act No. 28 of 2008)
Notice No. 1260 of 2008
Act
1. Definitions
2. Imposition of royalty
3. Determination of royalty
4. Royalty formulae
5. Earnings before interest and taxes
6. Gross sales
6A. Application of Schedule 2
7. Small business exemption
8. Exemption for sampling
8A. Rollover relief for transfers between extractors
9. Rollover relief for disposals involving going concerns
10. Transfer involving body of unincorporated persons
11. Arm's length transactions
12. General anti-avoidance rule
13. Conclusion of fiscal stability agreements
14. Terms and conditions of fiscal stability agreements
15. Foreign currency
16. Transitional credits
17. Act binding on State and application of other laws
18. Short title and commencement
Schedules
Schedule 1 : Refined Condition of Mineral Resources
Schedule 2 : Unrefined Condition of Mineral Resources
royalty
means the royalty imposed by this Act;
Join our mailing list!
Best Selling Products
Gas Regulator Levies Act, 2002
R 385
Division of Revenue Act, 2010
R 385
Employment of Educators Act, 1998
R 385
Latest Articles
Employer Responsibilities re vaccination in the workplace
Do we need to enhance disclosures in SA audit reports?
POPIA: Code of Conduct for BASA
Popular Acts
You need a subscription to continue.
Get 1 month of unlimited access for only R120.
View Subscription Plans
Already a subscriber?
Log in