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Mineral and Petroleum Resources Royalty Act, 2008

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To impose a royalty on the transfer of mineral resources and to provide for matters connected therewith.

 

Last update: December 2023


Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996


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Latest Developments:

 

The Tax Administration Laws Amendment Act, 2023 (Act No. 18 of 2023) has updated and made Amendments to this Act as per Notice No. 4227, GG49947, dated 22 December 2023 – effective 22 December 2023

 

The Taxation Laws Amendment, 2023 (Act 17 of 2023), has updated and made Amendments to this Act as per Notice No. 4226, GG49894, dated 22 December 2023 – effective 22 December 2023

 

The Mineral and Petroleum Resources Royalty Act, 2008 (Act No. 28 of 2008) has been amended by Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016), Notice No. 40, Government Gazette 40562, dated 19 January 2017.

 

The Mineral and Petroleum Resources Royalty Act, 2008 (Act No. 28 of 2008) has been updated by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013), Government Gazette 37236 dated 16 January 2014.

 

This Act has been amended by The Taxation Laws Amendment Act, No. 7 of 2010 in Government Gazette No. 33726 dated 2 November 2010.

 

This Act has been added to the site as published in Notice No. 1260 in Government Gazette No. 31635 dated 24 November 2008 – and referred to in the Taxation Laws Second Amendment Act No. 18 of 2009.