“Mining asset” definition of section 1 of Transfer Duty Act

“mining asset” means any building, shaft, excavation, borehole, structure, fixture or other improvement or work used or intended to be used for purposes of mining, or purposes incidental thereto, including the accommodation of mine personnel, but does not include any building or structure on land in a proclaimed township;

[Definition of “mining asset” inserted by section 11 of Act 80 of 1959]