• Mineral and Petroleum Resources Royalty Act, 2008 (Act No. 28 of 2008)
    • 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
      • Schedule 1 : Refined Condition of Mineral Resources
      • Schedule 2 : Unrefined Condition of Mineral Resources