Page 258 - Juta's Indirect Tax

Schedule 2 MINERAL AND PETROLEUM RESOURCES ROYALTY ACT 28 OF 2008 Schedule 2
Schedule 2
UNREFINED CONDITION OF MINERAL RESOURCES
[Schedule 2 amended by s. 103 (1) of Act 17 of 2009, by s. 137 (1) of Act 7 of 2010, by s. 153 (1) of Act 24 of 2011 and by s. 188 (1) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
Mineral resource name
Unre ned condition
Aggregates
Bulk
Antimony
65% Sb content in the concentrate
Barite
Concentrates with 97% BaSO4
Beryllium
70% beryl concentrate
Chrome ore in lump, chips and nes
(i) 37% to 46% Cr2O3 in concentrate; (ii) 4% to 10% SiO2 and a
(iii) Cr/Fe ratio of 1.25 to 1.45 (chip and lump) or (iv) 0.8% to 6% SiO2 and
(v) Cr/Fe ratio of 1.3 to 1.6 ( ne<1mm)
Clay used for bricks
Kaolinite clay used by paper and ceramic sectors
Bulk
Coal
Calori c value of 19.0MJ/kg to 27MJ/kg
[Item amended by s. 137 (1) (a) of Act 7 of 2010 and by s. 188 (1) (a) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
Cobalt
7% Co in a polymineralic matte
Copper
20% to 30% Cu
Diamond
Rough Diamonds
Dimension stone: Granite, Sandstone, Slate, Shale, Gneiss, Marble
Bulk
Fluorspar
80% concentrate
Graphite
86% carbon content
Iron ore
Plant feed of 61.5% Fe content
[Item amended by s. 137 (1) (b) of Act 7 of 2010 and by s. 188 (1) (b) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
Lead
Concentrate of 50% Pb
[Item amended by s. 188 (1) (c) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
Limestone
Concentrate of 54% CaCO3
[Item amended by s. 188 (1) (d) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
Manganese
Manganese ore: Mn 37% to Mn 48% and Si + A1 less than 11%
Mica
48% concentrate
.. .
[‘Mineral Sand (Titanium)’ heading deleted by s. 137 (1) (c) of Act 7 of 2010.]
Ilmenite
80% FeTiO3
[Item amended by s. 137 (1) (d) of Act 7 of 2010 and by s. 188 (1) (e) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
Rutile
70% TiO2 concentrate
[Item amended by s. 137 (1) (e) of Act 7 of 2010 and by s. 188 (1) (f) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
Zircon
90% ZrO2 + SiO2 + HfO2
[Item amended by s. 137 (1) (f) of Act 7 of 2010 and by s. 188 (1) (g) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
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Juta’s IndIrect tax 2016