Is Expenditure Incurred in Terms of a Mine Work Programme Tax Deductible: Lessons From Sishen Iron Ore Company (Pty) Ltd v CSARS (550/2023) [2025] ZASCA 16 (5 March 2025)
THE UNDERLYING STATUTORY FRAMEWORK The Income Tax Act, 58 of 1962, as amended (“ITA”) specially permits mines to deduct certain expenditure of a capital nature from their income as they derive their income from mining operations. Furthermore, a mine may generally deduct expenditure incurred in the production of income provided that such expenditure is not […]
The Implications for Enforcing Municipal Planning Compliance on South African Mining Operations
THE UNDERLYING PRINCIPLE Municipal planning plays a crucial role in South Africa’s urban and rural development framework. The Spatial Planning and Land Use Management Act, 16 of 2013, as amended (“SPLUMA”) aims to create a uniform regulatory system for land use planning across the country. However, recently the Constitutional Court in Govan Mbeki Local Municipality […]
The Legal and Strategic Implications of the Musina-Makhado Special Economic Zone (MMSEZ) for Decision Makers
The Musina-Makhado Special Economic Zone (“MMSEZ”) represents one of South Africa’s most ambitious industrial development initiatives, strategically located in Limpopo near the Zimbabwean border. Comprising two distinct sites, one focusing on light manufacturing and logistics and the other on heavy industry, the MMSEZ is designed to drive economic growth and attract significant investment. However, its […]
Mining in the Mabola Protected Environment: Strategic and Legal Insights for Sustainable Decision-Making
The Mabola Protected Environment, located in Mpumalanga, South Africa, is a protected area critical to national biodiversity and water security. Its designation under the National Environmental Management: Protected Areas Act, 57 of 2003 (“NEMPAA”) prohibits mining activities without the written permission of the Environment Minister (“the Minister”), underscoring the importance of safeguarding this ecologically sensitive […]
Understanding the Mine Health and Safety Act (MHSA) from an Employer’s Perspective
South Africa’s Mine Health and Safety Act (“MHSA”) regulates the safety of mine workers in South Africa. It puts the onus of safety and health directly onto employers. With proposed amendments introduced in 2024, employers need to stay apprised of any changes to avoid penalties and ensure compliance. What is the MHSA? The MHSA was […]
Rezoning Land For Mining In South Africa -Essential Legal Changes You Need To Know
Rezoning Land For Mining: Mining companies are now obligated to rezone land for mining purposes in South Africa. As the mining sector continues to face new and complex challenges, a clear understanding of the rezoning process is crucial for both established mining operations and those undertaking new projects. The Importance of Rezoning Land for Mining Activities […]
New 2024 Explosives Regulations on Mining Health and Safety
Table Of Contents The new Explosives Regulations 2024 are critical for ensuring safety in South Africa’s mining industry, which is essential to the country’s economy, contributing significantly to GDP and employment. However, the mining sector remains one of the most hazardous due to the extensive use of explosives in daily operations. These regulations introduce new […]
The New 2024 Climate Change Act And Its Impact On Mining
The New 2024 Climate Change Act, signed into law on 18 July 2024, is set to introduce significant regulations on greenhouse gas emissions across various sectors, including mining. While the Act is yet to come into full operation, its provisions outline the future landscape of emissions control in South Africa’s mining industry. On 23 July […]
New South African Mining Regulations
Mining regulations in South Africa, especially those related to ground vibration, noise, air-blast, and flyrock, are seen as essential for ensuring the safety of both mining workers and nearby communities. Significant blasting activities often accompany surface mining operations. When these activities are not properly regulated, structural damage can occur, surrounding areas may be disturbed, and […]
Introduction Of The South African National Petroleum Company
On 13 November 2023, Department of Mineral Resources and Energy Minister, Gwede Mantashe, announced a draft Bill for public consideration, detailing the establishment of the South African National Petroleum Company (“SANPC”). In his announcement, Mantashe described the proposed legislation as the “State’s energy champion and facilitator of energy infrastructure across the energy value chain”, with […]