In 2002 the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) was promulgated to regulate the exploitation of minerals and petroleum in South Africa. With the promulgation of the MPRDA landowners’ rights regarding the minerals embedded in their land have been annihilated. South Africa’s mineral and petroleum resources were statutorily bequeathed to all the people of South Africa and the state was statutorily appointed as the custodian thereof for the benefit for all South Africans. All the rights to minerals have been severed from the ownership of land and the MPRDA does not recognise the existence of common law mineral rights as they existed directly before the MPRDA took effect. As a result thereof, landowners are not entitled to compensation for the loss of the minerals that are mined from the soil of their land. In addition, landowners ostensibly no longer possess the right to enforce negotiations regarding compensation for losses suffered or damages caused during the course of mining operations. It is against this background that this study seeks to determine to what extent the MPRDA or common law provide for the protection of landowners’ rights regarding compensation claims against the holder of statutory prospecting or mining rights for the infringement of their ownership brought about by mining activities on their land. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2015

In 2002 the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) was promulgated to regulate the exploitation of minerals and petroleum in South Africa. With the promulgation of the MPRDA landowners’ rights regarding the minerals embedded in their land have been annihilated. South Africa’s mineral and petroleum resources were statutorily bequeathed to all the people of South Africa and the state was statutorily appointed as the custodian thereof for the benefit for all South Africans. All the rights to minerals have been severed from the ownership of land and the MPRDA does not recognise the existence of common law mineral rights as they existed directly before the MPRDA took effect. As a result thereof, landowners are not entitled to compensation for the loss of the minerals that are mined from the soil of their land. In addition, landowners ostensibly no longer possess the right to enforce negotiations regarding compensation for losses suffered or damages caused during the course of mining operations. It is against this background that this study seeks to determine to what extent the MPRDA or common law provide for the protection of landowners’ rights regarding compensation claims against the holder of statutory prospecting or mining rights for the infringement of their ownership brought about by mining activities on their land. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2015

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014. / South Africa has the status of being the richest country based on mineral reserves. This status incentivised many offshore investors to invest in shares in South African mining companies which, in turn, hold mining rights and/or prospecting rights. This research evaluates, with specific reference to offshore investors, whether any South African capital gains tax implications would arise upon the disposal by non-residents of shares in a South African company holding prospecting rights or mining rights. The report focuses on paragraph 2 of the Eighth Schedule to the Income Tax Act 58 of 1962 (‘the Act’) as well as the legal nature of mining rights, prospecting rights and prospecting information to determine whether such rights and information would fall within the ambit of paragraph 2 of the Eighth Schedule to the Act. The report concludes on whether the disposal by non-resident shareholders of shares in a South African company which holds mining rights and/or prospecting rights would fall within the ambit of paragraph 2 of the Eighth Schedule to the Act.

South Africa entered a new era on 1 May 2004 with the commencement of the Mineral and Petroleum Resources Development Act 28 of 2002 (hereafter the MPRDA). Section 3 states that the mineral and petroleum resources are the common heritage of all South Africans. Due to the fact that a new era of mineral rights has been introduced, it is necessary to investigate the effect of the new Act on the process of estate planning. This study is focused to determine which of the rights found in the MPRDA can be classified as assets in an estate, and which of these rights should be discounted for in the process of estate planning that is focused on the inheritance of assets. The study firstly deals with the mineral rights as property in terms of section 25 of the Constitution. After a brief synopsis has been given of the old order mineral rights, the focus falls on the nature and transferability of the new order mineral rights and the implications that the said rights have on the process of estate planning. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2010.

South Africa entered a new era on 1 May 2004 with the commencement of the Mineral and Petroleum Resources Development Act 28 of 2002 (hereafter the MPRDA). Section 3 states that the mineral and petroleum resources are the common heritage of all South Africans. Due to the fact that a new era of mineral rights has been introduced, it is necessary to investigate the effect of the new Act on the process of estate planning. This study is focused to determine which of the rights found in the MPRDA can be classified as assets in an estate, and which of these rights should be discounted for in the process of estate planning that is focused on the inheritance of assets. The study firstly deals with the mineral rights as property in terms of section 25 of the Constitution. After a brief synopsis has been given of the old order mineral rights, the focus falls on the nature and transferability of the new order mineral rights and the implications that the said rights have on the process of estate planning. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2010.