1887

n Business Tax and Company Law Quarterly - The Royalty Act continues to challenge mining companies

Volume 3, Issue 1
  • ISSN : 2219-1585

Abstract

Albert Einstein said 'the hardest thing in the world to understand is the income tax' and arguably he would have included South Africa's royalty legislation. This article briefly outlines the structure of the Mineral and Petroleum Resources Royalty Act 28 of 2008 ('the Royalty Act' or 'the Act') and introduces a discussion in respect of complexities which mining companies are sure to encounter as they work with this legislation. The aim is that future articles will expand on further sections of the Royalty Act, which are adding to the complexity.

Loading full text...

Full text loading...

Loading

Article metrics loading...

/content/btclq/3/1/EJC174311
2012-03-01
2019-10-15

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error