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

Volume 3, Issue 1
  • ISSN : 2219-1585


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.

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