Mineral and Petroleum Resources Royalty Act, 2008 (Act No. 28 of 2008)

Purchase cart Return to chapter overview Next page

 

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