6A       Application of Schedule 2

(1)       If any unrefined mineral resource—

(a)     is transferred below the condition specified in Schedule 2 for that mineral resource, the mineral resource must be treated as having been brought to the condition specified for that mineral resource; or

[Paragraph (a) substituted by section 185(1)(a) of Act 31 of 2013 effective on 1 March, 2014 and applicable in respect of any mineral resources transferred on or after that date]

(b)     is transferred in a condition beyond the condition specified in Schedule 2 for that mineral resource, the mineral resource must be treated as having been transferred in the higher of the condition specified for that mineral resource or the condition in which that mineral resource was extracted.

[Paragraph (b) substituted by section 185(1)(a) of Act 31 of 2013 and by section 96(a) of Act 23 of 2018]

(1A)  If any unrefined mineral resource with a range is transferred—

(a)     in a condition below the minimum of the range of conditions specified in Schedule 2 for that mineral resource, the mineral resource must be treated as having been brought to the minimum of the range of conditions specified for that mineral resource;

[Paragraph (a) substituted by section 96(b) of Act 23 of 2018]

(b)     at or within the range of conditions specified in Schedule 2, the mineral resource must be treated as having been transferred at that condition; or

(c)     in a condition above the maximum range of conditions specified in Schedule 2, the mineral resource must be treated as having been transferred at the maximum of the range of conditions specified for that mineral resource.

[Subsection (1A) inserted by section 185(1)(b) of Act 31 of 2013 effective on 1 March, 2014 and applicable in respect of any mineral resources transferred on or after that date. Paragraph (c) substituted by section 96(c) of Act 23 of 2018]

(2)      If—

(a)     a concentrate mainly consists of a mineral resource listed in Schedule 2; and

(b)     the price of the concentrate at disposal thereof is determined solely with reference to the mineral resource listed in Schedule 2, the specified condition for the other minerals in the concentrate must not be taken into account for the purposes of the application of that Schedule.

[Section 6A inserted by section 134(1) of Act 7 of 2010 deemed effective on 1 March, 2010 and applicable in respect of a mineral resource transferred on or after that date]