- Title
- An analysis of the Mineral and Petroleum Resources Royalty Act
- Creator
- Visagie, Karin
- Subject
- Mineral royalties - Taxation, Mineral resources - Taxation, South Africa. Mineral and Petroleum Resources Royalty Act, 2008, South African Revenue Services
- Date
- 2014-01-27
- Type
- Thesis
- Identifier
- uj:7950
- Identifier
- http://hdl.handle.net/10210/8851
- Description
- M.Comm. (International Taxation), Lyn Bourne (n.d.) once wrote "The concept of royalties evolved from a time when the government owned all of the land, including mines, to the situation where free miners won the right to claim minerals, but paid a portion of their production to the royal treasury. Today, a mineral royalty is a payment to the owner of the mineral rights for the privilege of producing the mineral commodity"...
- Contributor
- Van Heerden, Michelle
- Rights
- University of Johannesburg
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