ASPASA vs SARS – when mines should account for royalties on blast rock
Overview
A summary of the ASPASA NPC and Others v Commissioner for the South African Revenue Service (2023/099811) [2024] ZAGPPHC 1286 (6 December 2024) case in which the Court had to ascertain what was envisaged when the term “bulk” was included in the Mineral and Petroleum Resources Royalty Act.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | mining royalties blast rock SARS ASPASA |
| Categories | Tax |
| Date | 29 January 2025 |
| File |