Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.

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MINERAL AND PETROLEUM RESOURCES ROYALTY ACT 28 OF 2008

[ASSENTED TO 17 NOVEMBER, 2008]
(Date of commencement: 1 November, 2009)

(English text signed by the President)

as amended by

Taxation Laws Amendment Act 17 of 2009

Taxation Laws Amendment Act 7 of 2010

Taxation Laws Amendment Act 24 of 2011

Taxation Laws Amendment Act 31 of 2013

Tax Administration Laws Amendment Act 39 of 2013

Taxation Laws Amendment Act 15 of 2016

Taxation Laws Amendment Act 23 of 2018

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Taxation Laws Amendment Act 17 of 2023

ACT

To impose a royalty on the transfer of mineral resources and to provide for matters connected therewith.