The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were distributed to junior exploration companies to investigate whether accounting and taxation practices are consistently applied. Accordingly, the findings confirmed that the accounting and taxation practices followed by junior exploration companies are not consistently applied. / Financial Accounting / M.Com. (Accounting)

A project report submitted to the Faculty of Engineering, University of the Witwatersrand, Johannesburg, in partial fulfillment of the requirements for the degree of Master of Science in Engineering. / This study addresses a principal issue associated with the small-scale mining industry in South Africa, namely mineral rights. Firstly it defines a small-scale mine and its role in the South African economy. It then examines the current mineral rights policy and the conditions under which the current mineral rights policy could be reformed in order to encourage the growth of the small-scale mining sector. Various models and proposals have been examined in an attempt to suggest the most suitable policy in terms of acquisition and distribution of mineral rights, Acquisition of mineral rights remains one of the major obstacles facing small-scale mining companies. The need to change the legal framework surrounding the acquisition of mineral rights is clearly demonstrated in this project report. Simplification of the legal framework would lead to easy access to mineral rights by both large-scale and small-scale, South African and foreign mining companies and remove the traditional complexities associated with the current South African mineral rights policy which tend to sterilise mineral rights. These complexities include subdivision of mineral rights, potential lockup of mineral rights by private companies and individuals and the State. Analysis of methods to rationalise the mineral rights policy have demonstrated that nationalisation and expropriation of mineral rights are counter productive and can not be used as vehicles for access to mineral rights. In order to strengthen the small-scale mining industry changes to the mineral rights have been proposed. A model mineral rights policy framework has been designed to promote small-scale mining. Introduction of a mineral fights tax, taking into consideration the specifics of the South African mining industry, similar to that of Swaziland of 1958 is proposed as one of the ways of discouraging the sterilisation of mineral rights. It introduces a cost element in the locking up of mineral rights by private companies and individuals. It is envisaged that when the cost of holding these mineral rights is greater than the benefits of holding the mineral rights, mineral rights holders would relinquish them thereby allowing access to these mineral rights to other interested parties. The relinquished mineral rights should revert to the State, which in tum should allocate them to qualified mining companies. Due considerations of the unique characteristics of the South African mining industry need to be taken into account when designing any mineral rights policy. Implementation of any such policy should therefore be done with the consensus of the mining industry. Access to State mineral rights is also considered vital. Whilst it is important to provide the small-scale mining sector with access to mineral rights it is recognised that the success of the sector depends many factors, mineral rights among others. A holistic approach that take into all facets of small-scale mining are included in the proposed policy framework for the development of the small-scale mining industry in South Africa. / AC2017

Thesis (LLM.) -- University of Limpopo, 2011

A research report submitted to the Faculty of Engineering and the Built Environment, University of the Witwatersrand, in partial fulfilment of the requirements for the degree of Master of Science in Engineering Johannesburg 2015 / Regardless of the strategic role that mining plays in South Africa‟s economic growth and development, there are perceptions that mining benefits are still enjoyed by a few elite individuals. This is partly due to high expectations from lower level workers in the sector and communities where mining takes place. Failures in the implementation of some of the policies that are social in nature are making people question the wisdom of the current mining legislation, the Mineral and Petroleum Resources Development Act (MPRDA). The main question of this research paper is whether the MPRDA, in its current form, is a suitable mining legislative framework that can usher a better dispensation for all or whether there is a need to overhaul it in order to deliver the desired end results that are expected by the majority of South Africans. It is against this background that this research was undertaken, by studying best practice in other mining jurisdictions and conducting a survey of those involved in the South African mining sector. From the research and surveys, recommendations are proposed on what amendments could be effected on the MPRDA to make the South African mining sector more attractive and simultaneously, meet the citizens‟ expectations.

Thesis (LLM (Public Law))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: The first part of this thesis deals with the right of lateral and subjacent support and explains how it should be applied in South African law. The thesis illustrates how the neighbour law principles of lateral support were incorrectly extended to govern conflicts pertaining to subjacent support that arose in South African mining law. From 1911 right up to 2007, these two clearly distinguishable concepts were treated as synonymous principles in both academic writing and case law. The thesis plots the historical development of this extension of lateral support principles to subjacent support conflicts. In doing so, it examines the main source of South Africa’s law of support, namely English law. The thesis then shows how the Supreme Court of Appeal in Anglo Operations Ltd v Sandhurst Estates (Pty) Ltd 2007 (2) SA 363 (SCA) illustrated how the English law doctrine of subjacent support, with all its attendant ramifications, could not be useful in resolving disputes that arise between a land surface owner and a mineral rights holder in South African mining law. The second of half of the thesis investigates the constitutional implications of the Supreme Court of Appeal’s decision in Anglo Operations in light of the systemic changes introduced by the Minerals and Petroleum Resources Development Act 28 of 2002. In terms of this new Act, all the mineral and petroleum resources of South Africa are the common heritage of the people of South Africa, and the state is the custodian thereof. This means that landowners are no longer involved in the granting of mineral rights to subsequent holders. In light of the Anglo Operations decision, landowners in the new dispensation of mineral exploitation face the danger of losing the use and enjoyment of some/all their land. The thesis therefore examines the implications of the statutory provisions in South African legislation (new and old) that have/had an impact on the relationship between landowners and mineral right holders with regard to the question of subjacent support, as well as the implications of the Anglo Operations decision for cases where mineral rights have been granted under the statutory framework. / AFRIKAANSE OPSOMMING: Die eerste deel van die tesis handel oor die reg op sydelingse en oppervlakstut en hoe dit in die Suid-Afrikaanse reg toegepas behoort te word. Die tesis wys hoe die bureregbeginsels rakende sydelingse stut verkeerdelik uitgebrei is na konflikte rakende oppervlakstut wat in die Suid-Afrikaanse mynreg ontstaan het. Vanaf 1911 en tot in 2007 is hierdie twee duidelik verskillende konsepte in sowel akademiese geskrifte en in die regspraak as sinonieme behandel. Die tesis sit die historiese ontwikkeling van die uitbreiding van laterale stut-beginsels na oppervlakstut-konflikte uiteen. In die proses word die hoofbron van die Suid-Afrikaanse reg ten aansien van steun, naamlik die Engelse reg, ondersoek. Die tesis wys uit hoe die Hoogste Hof van Appèl in Anglo Operations Ltd v Sandhurst Estates (Pty) Ltd 2007 (2) SA 363 (SCA) beslis het dat die Engelse leerstuk van oppervlakstut met al sy meegaande implikasies nie in die Suid-Afrikaanse reg sinvol aangewend kan word om dispute wat tussen die oppervlakeienaar van grond en die mineraalreghouer ontstaan, op te los nie. Die tweede helfte van die tesis ondersoek die grondwetlike implikasies van die Hoogste Hof van Appèl se beslissing in Anglo Operations in die lig van die sistemiese wysigings wat deur die Wet op Ontwikkeling van Minerale en Petroleumhulpbronne 28 van 2002 tot stand gebring is. Ingevolge die nuwe Wet is alle mineraal- en petroleumhulpbronne die gemeenskaplike erfenis van alle mense van Suid-Afrika en die staat is die bewaarder daarvan. Dit beteken dat grondeienaars nie meer betrokke is by die toekenning van mineraalregte aan houers daarvan nie. In die lig van die Anglo Operations-beslissing loop grondeienaars die gevaar om die voordeel en gebruik van al of dele van hulle grond te verloor. Die tesis ondersoek daarom die implikasies van verskillende bepalings in Suid-Afrikaanse wetgewing (oud en nuut) wat ‘n impak op die verhouding tussen die grondeienaar en die houer van die mineraalregte het, sowel as die implikasies van Anglo Operations vir gevalle waar mineraalregte onder die nuwe statutêre raamwerk en toegeken is.

Thesis (Ph.D. (Estate Law))--North-West University, Potchefstroom Campus, 2007.

The Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA} is premised on the principle that minerals are part of the natural heritage of all South Africans. Section 3 of the MPRDA articulates the core of the new mineral law dispensation. Through the provisions of the said section, new concepts are introduced to the field of mineral law previously governed by the South African common law system of private ownership, based on Roman-Dutch principles. The study focused on section 3 of the MPRDA and the consequences ensuing from its implementation. Consequently, a historical overview of the development of South African mineral law was followed by an exposition of the development of the constitutional property concept. It was concluded that mineral rights from the previous dispensation constitute property protected by section 25 of the Constitution. It was also found that the development encapsulated in the MPRDA in respect of the ownership of the country's unsevered minerals, is indicative of the decline of private property. It is substituted by a line of thought which recognises that certain interests 'are held in common' by the nation. This idea is also found in inter alia the National Water Act 36 of 1998 and the National Environmental Management Act 107 of 1998. This led to the next section of the research where the concept of custodial sovereignty as manifested in the Anglo-American public trust doctrine was studied. It was apparent that the public trust doctrine is a legal construct whereby ownership of certain assets vests in the state, to be administered on behalf of the nation and generations yet to come. The historical survey of the Roman concepts of res publicae and res omnium communes indicated that although this doctrine is not part of South Africa's common law heritage, principles underlying the doctrine found application in South African law in respect of the seashore. The conclusion was reached that the doctrine has indeed been incorporated in South African mineral law by the MPRDA, constituting a new mineral law regime in the country. Due to the fact that a new mineral law dispensation was introduced, mineral rights as they existed in the previous mineral law dispensation were annihilated. It was, therefore, necessary to determine whether this annihilation resulted in the expropriation of property. Consequently the content of the concept 'expropriation' was studied in order to determine whether the previously held mineral rights were expropriated. The study indicated that expropriation entails the acquisition of property by the state, but that ample room exists for the development of the concept of constructive expropriation. Based on the information gained on the concept of expropriation, the consequences ensuing from the MPRDA for the holders of common law mineral rights and old order rights and the impact of the MPRDA on ownership of landowners were analysed. It was indicated that the extent of the deprivation brought about by the MPRDA varies between expropriation and the regulation of mining activities. The significance of section 3 of the MPRDA for the people of South Africa was analysed and it was found that the newly introduced doctrine can be applied to the advantage of the nation as a whole. A separate section of the research entailed a limited comparative analysis of Canadian mining law that focused on constitutional jurisdiction over minerals in the Canadian mining regime and the taking of property interests in minerals. It is proposed that the South African expropriation concept should develop along the lines followed in Canadian jurisprudence. After considering the abovementioned aspects, the final conclusion of the study is that the concepts introduced by and the consequences emanating from the implementation of section 3 of the MPRDA are constitutionally justifiable. / Thesis (LL.D (Indigenous Law)) -- North-West University, Potchefstroom Campus, 2007.

The Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA} is premised on the principle that minerals are part of the natural heritage of all South Africans. Section 3 of the MPRDA articulates the core of the new mineral law dispensation. Through the provisions of the said section, new concepts are introduced to the field of mineral law previously governed by the South African common law system of private ownership, based on Roman-Dutch principles. The study focused on section 3 of the MPRDA and the consequences ensuing from its implementation. Consequently, a historical overview of the development of South African mineral law was followed by an exposition of the development of the constitutional property concept. It was concluded that mineral rights from the previous dispensation constitute property protected by section 25 of the Constitution. It was also found that the development encapsulated in the MPRDA in respect of the ownership of the country's unsevered minerals, is indicative of the decline of private property. It is substituted by a line of thought which recognises that certain interests 'are held in common' by the nation. This idea is also found in inter alia the National Water Act 36 of 1998 and the National Environmental Management Act 107 of 1998. This led to the next section of the research where the concept of custodial sovereignty as manifested in the Anglo-American public trust doctrine was studied. It was apparent that the public trust doctrine is a legal construct whereby ownership of certain assets vests in the state, to be administered on behalf of the nation and generations yet to come. The historical survey of the Roman concepts of res publicae and res omnium communes indicated that although this doctrine is not part of South Africa's common law heritage, principles underlying the doctrine found application in South African law in respect of the seashore. The conclusion was reached that the doctrine has indeed been incorporated in South African mineral law by the MPRDA, constituting a new mineral law regime in the country. Due to the fact that a new mineral law dispensation was introduced, mineral rights as they existed in the previous mineral law dispensation were annihilated. It was, therefore, necessary to determine whether this annihilation resulted in the expropriation of property. Consequently the content of the concept 'expropriation' was studied in order to determine whether the previously held mineral rights were expropriated. The study indicated that expropriation entails the acquisition of property by the state, but that ample room exists for the development of the concept of constructive expropriation. Based on the information gained on the concept of expropriation, the consequences ensuing from the MPRDA for the holders of common law mineral rights and old order rights and the impact of the MPRDA on ownership of landowners were analysed. It was indicated that the extent of the deprivation brought about by the MPRDA varies between expropriation and the regulation of mining activities. The significance of section 3 of the MPRDA for the people of South Africa was analysed and it was found that the newly introduced doctrine can be applied to the advantage of the nation as a whole. A separate section of the research entailed a limited comparative analysis of Canadian mining law that focused on constitutional jurisdiction over minerals in the Canadian mining regime and the taking of property interests in minerals. It is proposed that the South African expropriation concept should develop along the lines followed in Canadian jurisprudence. After considering the abovementioned aspects, the final conclusion of the study is that the concepts introduced by and the consequences emanating from the implementation of section 3 of the MPRDA are constitutionally justifiable. / Thesis (LL.D (Indigenous Law)) -- North-West University, Potchefstroom Campus, 2007.

Dans un contexte de libéralisation globale de l'économie, la majorité des pays en développement ont, à partir des années 1980-1990, réformé leur législation minière dans le but d'attirer les capitaux étrangers. La Guinée, avec des ressources minérales potentielles estimées à plus de 45 milliards de tonnes, est considérée comme l'un des pays disposant du sous-sol le plus riche en Afrique. Conscient d'un tel potentiel pour le développement du pays, le législateur guinéen adopte, en 1995, un nouveau code minier pour rendre le territoire attractif pour les investisseurs privés étrangers. Cependant, avec l'avènement du concept de développement durable, comme l'un des nouveaux défis mondiaux, de nombreuses réglementations minières ont progressivement été modifiées pour s'adapter à ce dernier. La Guinée, une fois de plus, n'a pas échappé à cette tendance, en adoptant un nouveau code minier en 2011. Ce dernier est la conséquence d'une mobilisation sociale sans précédent dans le pays, ayant débutée dans la moitié des années 2000 et visant à dénoncer l'absence de retombées économiques et financières, issues du secteur minier, pour l'État et la population. Néanmoins, peu de temps après sa promulgation, cette nouvelle législation minière a suscité de vives critiques de la part des compagnies minières. Le gouvernement, prenant en compte ces recommandations, s'est donc engagé dans un processus d'amendement de certaines dispositions du code de 2011, qui s'est achevé par l'adoption d'une nouvelle loi minière en avril 2013. Par conséquent, ce travail a pour objectif d'analyser de quelle manière la réglementation minière en Guinée (2011 et 2013) prend en compte les meilleures pratiques internationales actuelles en matière d'attractivité et de développement durable. Pour ce faire, des comparaisons sont réalisées, à la fois avec le code minier de 1995, pour donner une dimension évolutive à cette étude, ainsi qu'avec les législations minières d'autres États dans le monde. / In the context of a general liberalisation of the economy, the majority of developing countries have since the years 1980-1990 reformed their mining legislation in order to attract foreign capital. Guinea, with its potential mineral resources estimated at more than 45 billion tons, is considered to be one of the African countries with the richest subsoil. Conscious of such potential for the development of the country, the legislature in Guinea adopted, in 1995, a new Mining Code in order to make the Guinean territory more attractive to foreign private investors. However, with the arrival of the concept of sustainable development as one of the new global challenges, numerous mining regulations have been progressively modified in order to adapt. Guinea, once again, did not escape this trend and adopted a new Mining Code in 2011. This code is the consequence of a social mobilization without precedent in the country, which started in the first half of the 2000s. Its goal was to denounce the absence of economic and financial repercussions born from the mining sector on the Government and the population. Nevertheless, not long after its promulgation, this new legislation was the subject of harsh criticism from mining companies. The government, taking into account its recommendations, undertook the process of amending certain dispositions of the Mining Code of 2011, which resulted in the passage of a new Mining Law in April of 2013. Consequently, this work will analyze how mining regulation in Guinea (of 2011 and 2013) takes into account current international best practice in terms of attractiveness and sustainable development. In order to do so, comparisons will be made with the Mining Code of 1995 in order to give an evolutionary dimension to this study, as well as with Mining Regulations from other countries in the world.

Over the past decade, the regulation of mining in South Africa has undergone a fundamental transformation in order to promote equitable access to the nation’s mineral and petroleum resources. The Mineral and Petroleum Resources Development Act 28 of 2002, drastically changed the regulation of mining by placing the nation’s mineral and petroleum resources under the custodianship of the state. The transformative objectives of resource reform, as envisaged in the Constitution of the Republic of South Africa, 1996, could however not be achieved without a measure of sacrifice -- most notably, that which had to be shouldered by the owners of the land in which the minerals are contained. Under common law, minerals vested in the owners of land and no one could compel them to extract or consent to the extraction of these minerals. Landowners were able to safeguard their land from mining activities by refusing to consent to mining. The Mineral and Petroleum Resources Development Act, 2002, changed this by providing that landowners could no longer prevent the state from granting qualifying applicants authorisation to mine. The transformative objectives of resource reform, have inevitably made great inroads into a landowner’s rights to use and enjoy his property optimally. The main focus of this study revolves around the limiting impact of South Africa’s current mineral-law dispensation on township development, and conversely, how township development impairs or limits the mining of coal. For a better understanding of the limitations which the current legislative provisions create in respect of the rights of landowners and holders of mining rights, a brief evaluation of the historical development of the right to mine coal is provided. The entitlements and reciprocal obligations of holders of mining rights and owners of the affected land are considered, and the parties’ legal remedies to resist interference in their respective rights are explored. In the process of considering possible remedies to resolve the conflict which inevitably arises, I explain why English-law principles governing lateral support (support owed by two adjacent properties [neighbour law]), and subjacent support (where the landowner may not be deprived of the vertical support his property derives from the sub-surface minerals) were incorrectly transplanted into our law. In Anglo Operations Ltd v Sandhurst Estates (Pty) Ltd, the South African Supreme Court of Appeal rejected the previously-held view that the right to subjacent support -- like the right to lateral support -- is a natural property right incidental to the ownership of the land. It was further held that conflict between holders of rights to minerals and owners of land should be resolved, not in accordance with English-law principles of neighbour law, but in terms of the law developed for rights relating to the use of servitudes. In summary, the court found that where the parties have not specifically contracted against the specific action (such as opencast or planned-subsidence mining), and provided that it was reasonably necessary for the mining right holder to use this invasive method, he may do so, so long as he does so in the manner least injurious to the entitlements of the surface owner. This decision, however, did not take into account the changes brought about by the comprehensive statutory framework of the Mineral and Petroleum Resources Development Act 28 of 2002 which I argue has replaced the earlier servitude construction. In this dissertation I consider whether possible solutions to resolve the conflict can be found in the principles relating to neighbour law, and whether the principles governing the use of servitudes remain relevant in resolving conflicts between landowners and holders of mining rights. I evaluate possible legal remedies and place special emphasis on the constitutionality of the curtailment of a landowner’s use and enjoyment of his property resulting from mining activities on or under his land. I further consider whether the exercise of a mining right, granted by the state, which results in a serious infringement of a landowner’s ownership, could in certain circumstances amount to a deprivation or possibly an expropriation in terms of section 25 of the Constitution. I discuss the position where the state’s regulatory interference is so severe that it deprives a landowner of the ability to exercise any, or a substantial portion of his ownership entitlements. I evaluate the possibility that such interference may constitute de facto expropriation for which compensation may be claimed. In the penultimate chapter I briefly mention how the relationship between landowners and holders of mining rights is managed and conflict is defused in other jurisdictions such as China, Australia, the United States of America, India, Germany and Swaziland. I conclude this dissertation with suggestions on possible ways in which the conflict may be resolved or at least minimised in future. / Die regulering van mynbou in Suid-Afrika het die afgelope dekade ‘n fundamentele verandering ondergaan ten einde breër toegang tot die nasie se minerale en petroleum hulpbronne te bevorder. Die Mineral and Petroleum Resources Development Act,6 Wet 28 van 2002, het ‘n radikale ommekeer in die mynbou industrie meegebring deurdat die regulering van mynbou aktiwiteite onder die toesig en beheer van die nasionale regering geplaas is. Die transformatiewe oogmerk van hulpbron hervorming ingevolge die Grondwet van die Republiek van Suid-Afrika kon egter nie geskied sonder ‘n mate van opoffering nie. Die grootste aanslag van die nuwe mineraalreg bedeling word sonder twyfel gevoel deur die eienaars van grond ten opsigte waarvan mynregte deur die regering aan ‘n ander party toegeken word. Ingevolge die gemenereg was die eienaar van grond voorheen ook die eienaar van die minerale wat in die grond voorgekom het. Gevolglik was dit onder die uitsluitlike beheer van die eienaar om te bepaal of enigiemand anders die reg kon verkry om minerale op of in die betrokke grond te ontgin. Na aanvang van die inwerkingtreding van die Mineral and Petroleum Resources Development Act is hierdie posisie egter omvêrgewerp aangesien die regering voortaan die bevoegdheid het om te bepaal wie en op watter voorwaardes iemand die reg verkry om minerale te ontgin. Die toekenning van die reg om minerale te ontgin op ‘n ander se eiendom sonder die eienaar se toestemming, maak dus ernstige inbreuk op sy regte. Grondeienaars se bevoegdhede wat uit hul eiendomsreg voortvloei word in talle gevalle ernstig ingeperk ten einde die oogmerke van hulpbron transformasie te bereik. Die ondersoek wat hierna volg, is daarop toegespits om die beperkende aanslag van die regulering van steenkoolmynbou-aktiwiteite op die ontwikkeling van dorpsgebiede asook dié van die ontwikkeling van dorpsgebiedie op steenkoolmynbou beter te verstaan. Ten einde hierdie invloed beter te verstaan, word die geskiedkundige ontwikkeling van die reg om minerale in Suid-Afrika te ontgin kortliks oorweeg. Die regte en verpligtinge van die houers van mynregte en die eienaars van die grond wat deur die uitoefening daarvan geraak word, asook die remedies waaroor die onderskye partye beskik ten einde hul regte teen inbreukmaking deur die ander party te beskerm, word daarna oorweeg. In genoemde ondersoek toon ek aan waarom die Engelsregtelike burereg- beginsels van laterale steun en onderstut nie toepassing in ons reg behoort te vind nie en waarom die botsing wat ontstaan vanweë die uitoefening van die grondeienaar en die houer van ‘n mynreg se regte liefs versoen moet word deur die Suid-Afrikaanse serwituutreg beginsels toe te pas soos aangetoon in die beslissing van Anglo Operations Ltd v Sandhurst Estates. Hiedie beslissing het egter nie die veranderinge wat meegebring is deur die nuwe bedeling van die Mineral and Petroleum Resources Development Act in ag geneem nie en daar word gevolglik aangevoer dat die serwituut beginsels vervang is deur ‘n breedvoerige wetgewende stelsel. Die grondwetlikheid van die beperking op die bevoegdhede van ‘n grondeienaar om sy eiendom te gebruik en te geniet, word ondersoek, asook of daar enige gronde vir ‘n eis om skadevergoeding mag wees. In besonder word daar oorweeg of die leerstuk van konstruktiewe onteiening moontlik toepassing kan vind in gevalle waar die staat se regulering ‘n uitermatige beperkende effek het op die bevoegdhede van ‘n grondeienaar om sy eiendomsreg uit te oefen. In die voorlaaste hoofstuk ontleed ek baie kortliks hoe die verhouding tussen eienaars van grond in mynbougebiede en houers van regte om minerale te ontgin in Sjina, Australië, die Verenigde State van Amerika, Indië, Duitsland en Swaziland gereguleer word. Ter afsluiting word aandag gegee aan moontlike maniere om die belangebotsing tussen die betrokke partye uit die weg te ruim of te beperk. / Private Law / LL.M.