The purpose of this study was to examine whether unmined ore stockpiles fall within the ambit of the definition of trading stock in section 1 of the Income Tax Act (58/1962) and therefore needs to be considered for the purposes of section 22 in the determination of taxable income. Furthermore the judgement in Richards Bay Iron&Titanium (Pty) Ltd and Another v CIR (1996:55) would be analysed to determine whether a distinction could be made between the stockpiled material held in that case as opposed to unmined ore. The research object would be determined by analysing the nature of ore stockpiles, the accounting treatment ore stockpiles and its effect on the tax treatment as well as the taxation of stockpiles in terms of case law. As to the first part, a distinction in the legal sense was examined between movable and immovable property. It was concluded that stockpiles could by its nature in certain circumstances, be considered immovable property even though they became movable by its separation from the soil. Intention was furthermore identified as one of the most important criteria in a three tier test for the determination of the legal nature of stockpiles. As to its tax nature, it was concluded that even though case law suggests that the intention to realise through mining activities could make such stockpiles floating capital, it was submitted that intention remains the conclusive criteria and therefore only once an intention exist, to utilise mining property in a mining process that is a scheme of profit making, does the intention change and does the fixed capital (both immovable property and movable stockpiles) become floating capital. In the second chapter an analysis was done of the financial reporting requirements for stockpiles and whether the accounting treatment thereof would influence the tax treatment. It was concluded that the accounting treatment would influence the tax treatment as the definition of trading stock in section 1 of the ITA (58/1962) is actually an extension of the normal grammatical meaning, the latter for which the accounting treatment is critical. In terms of IAS1 it was found that an essential criterion for a current asset was that it must be expected to be realised in the 12 months after the reporting date. It was found that even though mined ore and crushed ore could be seen as work in progress and thus inventories, such ore still had to comply with the requirements of IAS1 and IAS2 to be classified as inventory. The valuation of the ore would be in terms of IAS2 if at historical cost and in terms of SANREC if at net realisable value. It was concluded that stockpiles that did not meet the trading stock criteria due to various uncertain circumstances could be disclosed as non-current assets at historical cost, but not in terms of IAS16. However, if no reasonable expectation of future benefits existed, then no disclosure would be required. In examining the taxation of stockpiles the definition of trading stock was analysed. It was concluded that to the extent that the normal grammatical meaning did not apply, the extension to the definition still had to be considered. It was held that the extension to the definition had two parts of which the first required that the object must be acquired, produced or manufactured for the purpose of use in a manufacturing process, irrespective of whether the object was saleable in its current condition. The second part required no intention but was an objective enquiry of whether a saleable object was disposed of and which the proceeds would be revenue in nature It was also found that a distinction between a mining process and a manufacturing process exists in the South African tax law and that objects intended for use in the different processes could be treated differently from a tax perspective. Finally the analysis of the Richards Bay case (1996:55) revealed that even though the court considered that stockpiles are raw materials or work-in-progress, it was the taxpayer’s admission of a manufacturing process and his lack of distinction of the mining process that was critical in the decision against him. The court accepted the taxpayer’s contentions and withheld opinion on these two critical matters. It was concluded that stockpiles of unmined ore did not constitute trading stock in the extended definition and only under very specific circumstances could it be considered trading stock under the normal grammatical meaning when inferred from accounting disclosure and valuation requirements. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

The Olavi Mountain Land is a 10 000 km2 mineral province located at the eastern extremity of the exposed Northern Platform of the Damara Pan African orogenic belt. The Olavi Mountain Land is tbe most important mineral province on the Northern Platform. Exploitation of tbe Cu-Pb-Zn-V province has been on-going since the possession of the territory by the German colonial authority in 1890. Production has been mostly from four mines which in order of importance are Tsumeb, Kombat, Berg Aukas and Abeoab. A second mineral province on the Northern Platform located in the west is centred on Sesfontein where as yet only insignificant mineralization has been noted. Besides these localities, the Northern Platform is conspicuously devoid of notable mineralization. The aim of this thesis has been to document tbe Berg Aukas deposit, an important end-member type of mineralization in the Otavi Mountain Land. The basic premise bas been to show tbat the derivation and localization of the mineralization is a consequence of two broad controls which can be simply summarised as features of the basement and of the carbonate sequences. The geodynamic evolution of the Damara Belt commenced with intra-continental rifting approximately 900 Ma ago. Rift grabens trending north-east were filled by the Nosib Group which comprises mostly clastic lithologies but also some volcanics. The earliest and largest rift is referred to as the Northern Rift. Separation of the Congo, Kalahari, and proto-South American cratons resulted in rifting and rapid downwarping so that an encroaching sea and an Olavi Group carbonate shelf developed along the northern margin of the Northern Rift. Significantly, the carbonates only covered the Northern Rift in the area of the Otavi Mountain Land where a basinal dome, referred to as the Grootfontein Basement High, marked the basin edge. In the west, the carbonates covered the less important Sesfonfein Rift, and it is only in these two areas where Nosib sequences underlie the carbonate platform. Carbonate sedimentation was interrupted by a major period of crustal readjustment and the deposition of an extensive mixtite throughout the geosynclinal Swakop Trough and Northern Platform. This is referred to as the Chuos Formation and subdivides the Olavi Group into a lower Abenab and an upper Tsumeb Subgroup. Reversal of spreading led to plate collision and subduction of tbe Kalahari craton beneath the Congo craton. It was accompanied by orogenesis which resulted in F1 folding of the Northern Platform into a series of north-easterly trending intermontane basins into which a molasse sequence known as the Mulden Group was unconformably deposited. Following this major north-south deformation mild east-west compression initiated F2 folding and the formation of doubly plunging synclines. The Berg Aukas Syncline represents a primary depositional basin which was subsequently folded. The original basin was formed by late Nosib rifting wben spreading caused the Swakop geosynclinal Trough to form. Carbonates of the basal Berg Aukas Formation were deposited in a lagoonal setting typified by reef and fore-reef facies witb peri-platform conditions. Rapid subsidence caused these sediments to be overlain by deep water carbonates of the Gauss Formation. Two styles of mineralization known as the Tsumeb-type and Berg Aukas-type are stratigraphically, isotopically, and mineralogically distinct. The Tsumeb-type is a cupriferous variety of discordant bodies confined to the upper sequences beneath the Mulden unconformity. The Berg Aukas-type is a Zn-Pb variety confined to tbe basal unconformity. The Berg Aukas deposit comprises three ore bodies known as the Northern Ore Horizon, the Central Ore Body, and the Hanging Wall Ore Body. Sphalerite and galena constitute the bypogene ore. Willemite, smithsonite, cerussite, and descloizite are important supergene ores. A review of genetic models concludes that a magmatic origin initially proposed for tbe Tsumeb deposit is entirely rejected and a basin dewatering model in line with Mississippi Valley-type deposits is proposed. The syntectonic nature of mineralization at Berg Aukas and elsewhere in the Otavi Mountain Land indicates that orogenesis encouraged dewatering and leaching of metals from a broad mineralizing front along the margin of the Swakop Trough. These were transported by acidic saline brines which migrated along the clastic aquifers and structural conduits provided by the Northern Rift. Fluid inclusion studies indicate that the hydrothermal fluids at Berg Aukas were very saline (23% TDS) and were transported at temperatures ranging between 92° to 210°C. Hydrothermal fluids which mineralized Berg AukaS-type deposits migrated along the basal unconformity towards the basement high and were responsible for hydrothermally altering the basement granites and gabbros and the Nosib clastic rocks. Tsumeb-type deposits resulted by migration of fluids through the carbonate pile and along north-easterly trending basement geofractures. As a consequence of variation in transport, the Berg Aukas-type and Tsumeb-type fluids leached different sources and therefore derived mineralogically and isotopically seperable characteristics. The localization of the Berg Aukas ores was controlled by the carbonate stratigraphy and structure. Hydrothermal karsting and ore deposition took place on the contact between Massive Grey and Light Grey Dolostones which represents a permeability contrast. The movement of the hydrothermal fluids was controlled by north-south trending vertical fractures caused by F2 folding which resulted in a peric1inal structure. Hydrothermal karsting was accompanied by ca1citic, dolomitic and silicic alteration. The heated acidic fluids initiated solution collapse and a variety of breccia types. Supergene processes resulted in oxidation and upgrading of the ore. Vanadium derived indirectly from gabbros in the basement complex were transported as calcium metavanadate complexes and deposited on contact with the oxidizing base metal sulphides.

In the last two decades much has been published on the behaviour of certain elements in the magmatic , hydrothermal, sedimentary and weathering environments , but the information is scattered throughout the literature . This situation prompted the present study on the elements Ni, Co, Cu, Pb , Zn , Au, Ag , Mo , Sn, W and U. The behaviour of the elements Ni, Cu, Pb , ZN, Au, Sn , W and U has been studied experimentally in some depth. Ag has been moderately studied, but there is very little information about Co and Mo. Studies on the complexes formed by the elements within the hydrothermal and aqueous environment are often inconclusive and controversial , but conclusions are drawn as to the more likely complexes formed . A genetic classification of ore deposits is used as a framework for the discussion . The source of the elements is regarded as being the mantle, and therefore discussion on other possible sources is beyond the scope of this dissertation. The crystal chemistry and geochemistry of the elements are presented and the essay concludes with a discussion on the elements within their depositional environments

Stratiform and stratabound ore deposits commonly show a direct relationship with rifts. This association is studied by developing a geodynamic model of mantle processes and crustal responses. The geodynamics of the earth can be modelled by the process of mantle advection, which involves the episodic generation and segregation of low density mantle diapirs and their rise and subsequent interaction with the crust. The theory of mantle advection explains the genetic association between rifting, magmatism, basin development and subsequent orogeny and metamorphism. Global evolution has passed through a number of major stages of non-uniformitarian development in which each cycle was characterized by fairly uniform behaviour terminated by intense geodynamic upheaval. The relationship between geological evolution and mantle advection is examined by reviewing the major characteristics of each of the cycles, which correspond to the Archean, Early Proterozoic, Mid Proterozoic, Late Proterozoic-Palaeo2oic, and Mesozoic - Cainozoic eras. Although mentle advection has controlled crustal processes throughout time, the decrease in the thermal energy of the earth has caused >the major evolutionary changes in response to thickening and a greater rigidity of the sialic crust. Rifts are penetrative taphrogenic faults in the earths crust which act as major conduits for the transfer of magmas, from the mantle and lower crustal levels, to the upper crust and the surface. Rifts are also permeable zones for the migration of metalliferous brines, generated by magmatic differentiation. These metalliferous brines would either be exhaled at surface to form stratiform volcanogenic and volcanosedimentary ore deposits , or would interact with preferential host horizons to form stratabound ore deposits . The associat ion between rifting and stratiform and stratabound ore deposits is illustrated by examining :he tectonic setting, and st ratigraphic relationships of typical ore deposit types .

No description available.

Iron ore sinter is produced from fine-grained ore in order to provide a direct charge to the blast furnace. During the sinter production process fine sinter is produced that is not acceptable as feedstock for the blast furnace. This fine material is screened off and returned to the sinter plant to be recycled. The production of these recirculating fines therefore results in loss of revenue for the sinter producing facility. The aim of this study is to compare the composition and phase chemistry of the fine and normal sinter to determine if chemical or operational changes can be made to reduce the amount of fine sinter formed. This will be achieved through the analyses of real industrial sinter samples, synthetically produced lab-based samples and sinter test pot samples. Iron ore sinter was collected from the Vanderbijl Park sinter plant in South Africa. The samples were prepared for X-ray diffraction (XRD) and X-ray fluorescence (XRF) analysis to test the reproducibility of the equipment used as well as the reproducibility of the sample preparation method. The results obtained showed that the methods applied produced accurate results and the preparation method was then applied on all samples that were analyzed. The XRD analyses show that the sinter contains spinel (mainly magnetite with variable Mg), hematite, dicalcium silicate (C2S) and silico ferrite of calcium and aluminum (SFCA) and that there are distinct differences between the fine and normal sinter. Fine sinter contains more hematite and less SFCA than normal sinter. The presence of the SFCA is considered to be essential for the production of strong sinter. The XRF analyses show that there are no distinctive differences in the chemistry of fine and normal sinter. The samples were then analyzed with an electron microprobe. It was found that the compositions of some of the SFCA phases present in the samples do not correspond to those described in the literature. Optical microscopy combined with point counting was conducted on the fine and normal sinter in order to determine differences and to compare the point counting data to the XRD results. The point counting results showed that the hematite present in the fine sinter is largely relict or unreacted hematite. Sinter pot test samples were analyzed with XRD and XRF. It was found that the pot test samples exhibited similar trends as the samples taken at the sinter plant. This shows that it is not only plant parameters such as sample transport that result in the formation of fines, but that carbon addition, flame temperature and reaction time may also play a role in the formation of fine sinter material. It has been concluded that the production of fine sinter is a direct function of the amount of hematite present in the sinter. The proposed hypothesis for this phenomenon involves the incomplete reaction of the sinter material during processing. Suggestions to decrease the amount of fine sinter formed include: uniform heat distribution during ignition, pO2 alteration by reductant addition, lower ignition temperature, regulating the cooling regime and decreasing the grain size of lime. / Dissertation (MSc(Applied Science))--University of Pretoria, 2008. / Materials Science and Metallurgical Engineering / unrestricted

Please read the abstract in the section 00front of this document / Thesis (PhD)--University of Pretoria, 2006. / Geology / Unrestricted

High levels of elements such as sodium (Na), potassium (K) and phosphorus (P) in iron ore minerals are known to reduce the quality and price of these minerals. South Africa, as one of the world largest exporter of iron ore, is affected by this problem. Both potassium (K) and phosphorus (P) are peculiar to South African iron ore. The present study has therefore focussed on developing an environmentally friendly biological method for lowering the levels of K and P in iron ore minerals. Short and long term experiments were set up to isolate, identify, screen and test potential bioleaching bacteria and fungi from different environmental samples. The study started by investigating the possible relationship that exists between weathering and bioleaching processes. The investigation was intended to provide relevant information on the natural role of microorganisms such as ectomycorrhizal (ECM) fungi in the mining environment. The experiments involved the use of both mycorrhizal and non-mycorrhizal Pinus patula seedlings for the weathering of iron ore minerals. Four types of ECM fungi were used, namely Pisolithus tinctorius (PT), Paxillus involutus (PI), Laccaria bicolor (LB) and Suillus tomentosus, (ST). From the results, ectomycorrhizal weathering can be said to be species-specific and significantly influenced by fungal type and particle size. In addition, it was also discovered that both mycorrhizal and non-mycorrhizal roots can participate in weathering processes. Further investigations of ECM fungi when not in symbiosis, were carried out to know how or if they can be potential candidates to mobilise K and P from iron ore minerals. The experimental set up involved in vitro pure cultures of four different ECM fungi, namely Pisolithus tinctorius (PT), Paxillus involutus (PI), Phialocephala fortini (PFR), and Suillus tomentosus (ST). In addition, the treatments involved the use of five different particle sizes of each ore type. The results obtained indicated the potential of the ECM fungi to mobilise P and K from the two iron ore types though at different levels. Factors such as ore type, particle size, organic acid production and attachment of the fungi to the iron ore were all found to influence the mobilisation of nutrients from these ores. Another experiment that addressed some of the limitations encountered with the use of pure cultures of ECM fungi was conducted. Isolated indigenous fungal pure cultures from the surfaces of iron ore minerals were screened for their abilities to solubilise minerals by lowering the levels of K and P. These isolates were identified molecularly as close relatives of three genera that included Penicillium, Alternaria (2 isolates) and Epicoccum for isolates FO, SFC2/KFC1 and SFC2B respectively. The identified Penicillium sp. turned out to be the only phosphate solubiliser among these isolates. Direct bioleaching capability of the fungus was compared to that of its metabolite. At the end, the metabolite showed better K removal than the direct use of the fungi. Interpretation of these results indicates possible relationship between K and P removal, and the organic acids production by this fungus. Other factors such as particle size and mineral type were also found to significantly influence the leaching process. Additional experiment was conducted to investigate the indigeous bacteria and their potentials in reducing the K and P contents of iron ore minerals. A total of 23 bacterial strains that belong to Proteobacteria, Firmicutes, Bacteroidetes and Actinobateria were isolated from the iron ore minerals and identified with molecular methods. All the bacterial isolates were screened for their potential as mineral solubilisers. Only eight of the isolates were selected and used in shake flask experiments that contained both KGT and SK mineral types as their sources of K and P. The experiment showed that all the eight isolates have potentials to produce organic acids especially high levels of gluconic acid but lower quantities of acetic, citric and propanoic acid. Scanning electron microscopy (SEM) and fourier transform infrared (FITR) analyses also helped to uncover the role that biofilm and extracellular polymeric substances could play in mineral solubilisation. Finally, an investigation of a new method for reduction of K and P levels of iron ore minerals was carried out, focussing on the use of cheap resources as well as septic conditions. The study involved the use of fermented spoilt grape fruits (Vitis sp.) and the solution from the product utilised in shake-flask experiments. Treatments involved two types of iron ore minerals (KGT and SK) and two different particle sizes. The result suggests the significant effect of particle size, time and organic acids on the reduction of K and P from the iron ore minerals. The important part of this finding is the discovery of a cheap microbial energy source (spoilt grape) that can be further exploited for full biobeneficiation of iron ore minerals. Another advantage of this method is the fact that the experiment can be conducted under non–sterile conditions, making it a system that can be operated outdoor. / Thesis (PhD)--University of Pretoria, 2010. / Microbiology and Plant Pathology / unrestricted

Platinum-group elements (pGEs) are recovered from UG2 chromitite by milling and flotation. The mechanisms involved during beneficiation of this type of ore are still poorly understood, partly because of its complex nature. Image-analysis techniques were used to characterise the mineralogy ofUG2 chromitite from diverse geological environments, as well as the milling and flotation products derived from each of these ores. Postmagmatic alteration ofUG2 chromitite has a profound effect on the mineralogy, chemistry and recovery characteristics of the UG2 chromitite. Relatively unaltered UG2 chromitite consists predominantly of chromite and primary silicates, mostly bronzite and plagioclase with minor phlogopite, and small amounts of secondary silicates such as talc and chlorite. Trace quantities of base-metal sulphides, predominantly pentlandite, pyrrhotite and chalcopyrite ± pyrite, generally occur at chromite-silicate grain boundaries. PGEs are present both as discrete PGE minerals, and, to a lesser extent, sub-microscopically in other phases, mostly palladium and rhodium in pentlandite. The PGE mineral assemblage is characterised by sulphide minerals, mostly braggite, cooperite, nickeloan malanite and laurite, and is closely associated with the base¬metal sulphides. Recovery of PGE minerals is strongly dependent on the degree of liberation, with liberated PGE minerals and PGE minerals associated with liberated base-metal sulphides, the fastest-floating particles. PGE minerals report to flotation tailings predominantly as fine-grained inclusions in coarse silicate particles. In places, the footwall rocks have been replaced by iron-rich ultrabasic pegmatoid. As a result of interaction with Fe- and Ti-rich fluids, the chromite grains in the UG2 chromitite have been enlarged due to sintering, and the PGE mineral assemblage replaced by one consisting predominantly of laurite, Pt-Fe alloy and other non¬sulphide PGE minerals. The non-sulphide PGE mineral grains appear to be slower ¬floating than sulphide PGE minerals. Low temperature hydrothermal alteration appears to have caused relatively widespread alteration of the UG2 chromitite in some areas, resulting in corrosion and redistribution of sulphide minerals, as well as the replacement of primary magmatic silicates by secondary silicates such as pumpellyite, epidote, prehnite, albite, talc, chlorite and quartz. Ore from such areas are characterised by a base-metal sulphide assemblage consisting predominantly of millerite, chalcopyrite, and pyrite. Base¬metal sulphide and PGE minerals occur in fine-grained intergrowths with silicates, resulting in poor liberation. In the samples investigated, composite particles were often faster-floating than expected, at least partly due to the presence of naturally floatable talc. The effect of faulting on the mineralogy of the UG2 chromitite probably depends on distance from the fault zone, and possibly also timing of faulting, and can cause cataclasis of the ore. Where cataclasis occurred, broken mineral grains are cemented by secondary, hydrous silicates. Liberation of base-metal sulphides and PGE minerals are poor, and recoveries consequently very low. It was demonstrated that reasonable estimates of total PGE+Au recovery can be made from the mineralogical characteristics ofUG2 chromitite ore. Based on the mineralogy of ore from a specific area, provision can be made for appropriate adjustments to metallurgical flowsheets. / Thesis (PhD)--University of Pretoria, 2006. / Geology / Unrestricted

Many conceptual models have been proposed to explain the fluid-flow mechanism responsible for the origin of carbonate-hosted lead-zinc deposits such as those in the Mississippi Valley and at Pine Point. This study is devoted to the quantitative investigation of one ore-genesis mechanism: gravity-driven groundwater-flow systems. Numerical modeling techniques are used to develop a self-contained computer code for two-dimensional simulation of regional transport processes along cross sections through sedimentary basins. The finite-element method is applied to solve the steady-state, fluid-flow and heat-transport equations, and a moving-particle random-walk model is developed to predict the dispersion and advection of aqueous components. The program EQ3/EQ6 is used to compute possible reaction-path scenarios at the ore-forming site. Full integration of geochemical calculations into the transport model is currently impractical because of computer-time limitations. Results of a sensitivity analysis indicate that gravity-driven ground-water-flow systems are capable of sustaining favorable fluid-flow rates, temperatures, and metal concentrations, for ore formation near the thin edge of a basin. Dispersive processes render long-distance transport of metal and sulfide in the same fluid an unlikely process in the genesis of large ore deposits, unless metal and sulfide are being added to the fluid along the flow path. The transport of metal in sulfate-type brines is a more defensible model, in which case the presence of reducing agents control the location of ore deposition. Hydrodynamic conditions that could result.--in ore formation through mixing of two fluids are rare. The theoretical approach is a powerful tool for gaining insight into the role of fluid flow in ore genesis and in the study of specific ore districts. A preliminary model of the Pine Point deposit suggests paleoflow rates on the order of 1.0 to 5.0 m³/m² yr, paleoconcentrations of zinc on the order of 1.0 to 5.0 mg/kg • H₂O, and paleotemperatures in the range 60°C to 100°C. Under these conditions, the time required for the formation of Pine Point would be on the order of 0.5 to 5.0 million years. / Science, Faculty of / Earth, Ocean and Atmospheric Sciences, Department of / Graduate