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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Mineral and Petroleum Resources Royalty Act, No. 28 of 2008

Long title


To impose a royalty on the transfer of mineral resources and to provide for matters connected therewith.

Table of contents

SECTION TITLE

ARRANGEMENT OF SECTIONS
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 [...inserted by Act 2010_007_134_20101102]
7. Small business exemption
8. Exemption for sampling
8A. Rollover relief for transfers between extractors [...inserted by Act 2010_007_135_20101102] [...Title amended by Act 2011_024_150_20110110 - was entitled "Exemption for domestic refining"]
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
Sch. MINERAL AND PETROLEUM ROYALTY ACT, 2008 [s1; s5; s6]

SCHEDULE 1. REFINED CONDITION OF MINERAL RESOURCES [s1; s5; s6]

SCHEDULE 2. UNREFINED CONDITION OF MINERAL RESOURCES [s1; s5; s6]
 
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Versions
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As amended by Act 2010_007_000_20101102 .  N/A REQ.INFO LINK
As amended by Act 2011_024_000_20120110 .  N/A REQ.INFO LINK
As amended by Act 2013_031_000_20131212 .  N/A REQ.INFO LINK
As amended by Act 2013_039_000_20140116 .  N/A REQ.INFO LINK
As amended by Act 2016_015_000_20170119 .  N/A REQ.INFO LINK
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