- Flynote
-
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
- Afgri Grain Marketing (Pty) Ltd v Trustees for the time being of Copenship Bulkers A/S (in liquidation) and Others (797/2018) [2019] ZASCA 67 (29 May 2019)
- Airports Company South Africa v Big Five Duty Free (Pty) Ltd and Others [2018] ZACC 33 (27 September 2018)
- Commissioner For The South African Revenue Service v Bosch and Another (394/2013) [2014] ZASCA 171 (19 November 2014)
- Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018) [2019] ZASCA 163 (29 November 2019)
- Commissioner of the South African Revenue Services v Daikin Air Conditioning South Africa (Pty) Ltd (185 of 2017) [2018] ZASCA 66 (25 May 2018)
- Natal Joint Municipal Pension Fund v Endumeni Municipality (920/2010) [2012] ZASCA 13 (16 March 2012)
- National Education Health and Allied Workers Union (NEHAWU) v University of Cape Town and Others [2002] ZACC 27 (6 December 2002)
- Sidumo and Another v Rustenburg Platinum Mines Ltd and Others [2007] ZACC 22 (5 October 2007)
- Telkom SA SOC Limited v The Commissioner for the South African Revenue Service (239/2019) [2020] ZASCA 19 (25 March 2020)
- Transnet Ltd v The Owner of the Alina II (898/2010) [2011] ZASCA 129 (15 September 2011)
Legislation 4
Documents citing this one 16
Judgment 16
- Astral Operations Ltd t/a Country Fair Foods and Others v Minister for Local Government, Environmental Affairs and Development Planning (Western Cape) and Others (1104 of 2020) [2022] ZASCA 62 (29 April 2022)
- Cipla Vet (Pty) Ltd v Merial and Others (1068 of 2017) [2022] ZASCA 5 (11 January 2022)
- Commissioner for South African Revenue Service v Absa Bank Limited and Another (596/2021) [2023] ZASCA 125 (29 September 2023)
- Commissioner for South African Revenue Service v Glencore Operations SA (Pty) Ltd (462/2020) [2021] ZASCA 111 (10 August 2021)
- Commissioner: South African Revenue Service v Sasol Chevron Holdings Limited (1044 of 2020) [2022] ZASCA 56 (22 April 2022)
- Discovery Insure Limited v Masindi (534/2022) [2023] ZASCA 101 (14 June 2023)
- Flower Foundation Pretoria Homes for the Aged NPC v Registrar of Deeds, Pretoria and Others (942 of 2020) [2022] ZASCA 8 (20 January 2022)
- Graham Robert Herbert NO and Others v Senqu Municipality and Others (742/2020) [2021] ZASCA 177 (17 December 2021)
- Lonwabo Hlakanyane v Ziyanda Hlakanyane (775/2020) [2021] ZASCA 130 (30 September 2021)
- Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023)
- National Commissioner of Correctional Services and Another v Democratic Alliance and Others (33/2022) [2022] ZASCA 159 (21 November 2022)
- Nedbank Limited v Houtbosplaas (Pty) Ltd and Another (164 of 2021) [2022] ZASCA 69 (19 May 2022)
- Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)
- Ragavan and Others v Optimum Coal Terminal (Pty) Ltd (in business rescue) and Others (136/2022) [2023] ZASCA 34 (31 March 2023)
- South African Municipal Workers Union National Provident Fund (Pty) Ltd v Dihlabeng Local Municipality and Others (65/2022) [2023] ZASCA 55 (20 April 2023)
- Venator Africa (Pty) Ltd v Watts and Others (053/2023) [2024] ZASCA 60 (24 April 2024)