“unrefined mineral resource” means a mineral resource—

(a)     listed solely in Schedule 2; or

(b)     listed in Schedule 1 and Schedule 2 that has not been refined to or beyond the condition specified in Schedule 1 for that mineral resource;

(2)     Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Administration Act bears that meaning for purposes of this Act.

“transfer” means—

(a)       the disposal of a mineral resource; or

[Paragraph (a) amended by section 130(1)(a) of Act 7 of 2010 deemed effective on 1 March, 2010 and applicable in respect of mineral resources transferred on or after that date]

(b)       . . . . . .

[Paragraph (b) deleted by section 130(1)(b) of Act 7 of 2010 deemed effective on 1 March, 2010 and applicable in respect of mineral resources transferred on or after that date]

(c)     the consumption, theft, destruction or loss of a mineral resource, other than by way of flaring or other liberation into the atmosphere during exploration or production,

if that mineral resource has not previously been disposed of, consumed, stolen, destroyed or lost;

[Definition of “transfer” amended by section 130(1)(c) of Act 7 of 2010 deemed effective on 1 March, 2010 and applicable in respect of mineral resources transferred on or after that date]

“royalty” means the royalty imposed by this Act;

“Republic” means the Republic of South Africa and includes the sea as defined in section 1 of the Mineral and Petroleum Resources Development Act;

“refined mineral resource” means a mineral resource—

(a)     listed solely in Schedule 1; or

(b)     listed in Schedule 1 and Schedule 2 that has been refined to or beyond the condition specified in Schedule 1 for that mineral resource;

“person” includes an insolvent estate, the estate of a deceased person and a trust;

“mineral resource” means a mineral or petroleum as defined in section 1 of the Mineral and Petroleum Resources Development Act, regardless of whether that mineral or petroleum undergoes processing (as defined in section 1 of that Act) or manufacturing;

“Mineral and Petroleum Resources Development Act” means the Mineral and Petroleum Resources Development Act, 2002 (Act 28 of 2002);

“Income Tax Act” means the Income Tax Act, 1962 (Act 58 of 1962);

“gross sales” means gross sales mentioned in section 6;