“second-hand goods” means-

(a)     goods which were previously owned and used; or

(b)     in respect of the transfer of a unit in the circumstances referred to in Item 8 of Schedule 1 to the Share Blocks Control Act, such unit,

but does not include-

(i)      animals;

(ii)

(aa)   goods consisting solely of gold unless acquired for the sole purpose of supplying such goods in the same state without any further processing;

(bb)   gold coins contemplated in section 11(1)(k); or

(cc)   any other goods containing gold unless those goods are acquired for the sole purpose of supplying those goods in the same or substantially the same state to another person;

[Subparagraph (ii) amended by section 104 of Act 60 of 2008 and substituted by section 95 of Act 43 of 2014 and section 83 of Act 15 of 2016 effective on 1 April 2017]

(iii)    any prospecting right, mining right, exploration right, production right, mining permit, retention permit or reconnaissance permit as defined in section 1 of the Mineral and Petroleum Resources Development Act, 2002 (Act No. 28 of 2002), or any reconnaissance permission contemplated in section 14 of that Act granted or renewed in terms of that Act or received upon conversion pursuant to Schedule II, except when that prospecting right, mining right, exploration right, production right or interest in that right is transferred, ceded, let, sublet, alienated, varied or otherwise disposed of as contemplated in section 11 of the Mineral and Petroleum Resources Development Act, 2002;

[Paragraph (iii) added by section 164 of Act 45 of 2003 and substituted by section 43 of Act 16 of 2004]

[Definition of “second-hand goods” substituted by GN 2695 of 1991, section 12 of Act 136 of 1992 and section 9 of Act 20 of 1994 and amended by section 164 of Act 45 of 2003]