Page 259 - Juta's Indirect Tax

Schedule 2 MINERAL AND PETROLEUM RESOURCES ROYALTY ACT 28 OF 2008 Schedule 2
Nickel
1.4% Ni content
Niobium
45% Ni2O5 in concentrate
Platinum Group Metals
(iridium, palladium, platinum, rhodium, ruthenium and osmium
150 ppm in concentrate together with all other metals and minerals contained in the concentrate
[Item amended by s. 103 (1) (a) of Act 17 of 2009.]
Sand
Bulk
Silver
800g/t Ag in polymineralic base metal
Tantalum
In concentrate 30% Ta2O5, Max 0.5% U3O8 and ThO2 combined
Tin
80% cassiterite concentration
Tungsten (CaWO4) and Wolram
65% WO3 in concentrate
[Item amended by s. 188 (1) (h) of Act 31 of 2013 – date of commencement: 1 March 2014; the amendment applies iro any mineral resources transferred on or after that date.]
Uranium
80% Uranium Oxide in the uranium concentrate sold
[Item amended by s. 103 (1) (b) of Act 17 of 2009.]
Vanadium
Concentrate < 10% V2O5 equivalent and less than 2% calcium and silica bearing gangue minerals (SiO2 + CaO)
[Item amended by s. 137 (g) of Act 17 of 2009 and by s. 153 (1) of Act 24 of 2011.]
Zinc (Base metal)
27% Zn in concentrate
Other minerals not listed elsewhere
Concentrate or where the speci c mineral is not rendered into a concentrate, bulk.
eg Phosphate Rock, Gypsum, Vermiculite, Semi-precious gemstones (like rose quartz, tiger’s eye, corundum; etc). Precious gemstones (like sugilite), Feldspar, Garnet, Peat, Perlite, Rare Earth Elements, Silica, Soda Ash, Wollastonite, Zeolite, etc.
[Item amended by s. 103 (1) (c) of Act 17 of 2009.]
Juta’s IndIrect tax 2016 251
MINERAL AND PETROLEUM RESOURCES ROYALTY ACT