- Flynote
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Mineral and Petroleum Resources Royalty Act 28 of 2008 –
royalty calculation based on gross sales determined in terms of s 6(2)(b),
read with s 6(3)(b) of the Royalty Act – gross sales to be determined
without regard to any expenditure incurred in respect of transport,
insurance and handling of mineral – meaning of ‘without regard to any
expenditure’.
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Cited documents 14
Judgment 10
Legislation 4
1. | Labour Relations Act, 1995 | 1933 citations |
2. | Income Tax Act, 1962 | 1578 citations |
3. | Tax Administration Act, 2011 | 237 citations |
4. | Mineral and Petroleum Resources Royalty Act, 2008 | 15 citations |