Gas Regulator Levies Act, 2002
R 385
transfer
means—
(a) | the disposal of a mineral resource; or |
(b) | [deleted by the Taxation Laws Amendment Act, No. 7 of 2010]; or |
(c) | the consumption, theft, destruction or loss of a mineral resource, other than by way of flaring or other liberation into the atmosphere during exploration or production, |
if that mineral resource has not previously been disposed of, consumed, stolen, destroyed or lost;