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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
gross sales
means gross sales mentioned in
section 6
;
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