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By C. A. F. Sweet

The inter-relationship between these parties and the effect on the outcome of the project is often grossly underestimated. There are numerous success stories where the parties have worked as complementary teams aiming at the best outcome for the client company and achieving significant success. While there are a good number of occurrences where either the roles of the parties were unclear or perceived to be different from what others in the team believed or required them to be and the results were less than desired. This usually resulted in ongoing conflict, incorrect focus, working to different agendas and the result being a less than optimum result to Client Company. Mining, by its very nature of exploring where you cannot see, be it a shaft being sunk, tunnel being developed or other excavation that needs to be made, requires a very special working relationship between the parties. To understand this, and it applies equally well to mine and plant construction and other multiple function projects, one needs to start by describing the relationship of the parties. Often people believe that because they manage ongoing complex operations and large numbers of people that they can manage projects and as such the participants will ?fall into line.? At the outset it needs to be stressed that ?Project Management? is a specific type of management and needs to be understood as such. There are enough Colleges and Universities that teach project management, not only as a subject but also as a Master Degree. As you start up your project the relationship you establish between the client, project team (C.P.T) and the Engineering, Procurement, Construction and Management team (EPCM) will largely determine how successful your project will be. It is essential that from the outset a spirit of co-operation, support and respect be nurtured, and that it be actively carried through the project life cycle. There are several methods to facilitate this including team building exercises right at the start. This time and money will be well spent and recouped many times over during the project life cycle.

Jan 1, 2005

By B. Leong, H. Joubert

Keywords: Pyrometallurgy, furnace, auxiliary equipment, copper slag launders Pyromet has designed copper launders for tapping slag. What makes Pyromet?s launder design innovative and safe is that it does not have any cooling water channels underneath the launder runner, whilst achieving effective cooling of the runner. If matte burn-throughs were to occur through the launder runner, the risk of damaging water channels and the risk of explosions are reduced. In addition, since the cooling water channels are not harmed, the launder is easily repairable and reusable. Pyromet makes use of Finite Element Analysis to optimize the launder geometry to ensure that sufficient energy is removed from the centre of the launder. Factors considered during the launder design include the suitability of the geometry to the client?s needs, experience from existing installations, and ease of fabrication. Pyromet goes so far as to develop procedures for fabricators to ensure that fabrication issues do not compromise the functionality of the launder. When launder orders are received by Pyromet, the entire fabrication process and the functioning of the launders during operations are monitored to ensure that the launder designs are continuously improving with every installation.

Jan 1, 2006

By M Scott, J J. McEwan

Silver and silver alloys tarnish readily by the formation of tarnish on the surface when exposed to a wide range of sulphur-containing atmospheres. This tarnish is unsightly and undesirable and can be removed either with a silver polish or a chemical dip. Polishes are, however, not suitable for irregular and embossed surfaces such as on coins, medallions and jewellery items, because of uneven removal of the tarnish layer and excessive wear. Successful tarnish protection can be achieved by either storing the items away from the aggressive atmosphere or by coating/treating the exposed surfaces with a protective layer. Storage is feasible for collections but is not suitable for items that are handled or worn regularly, such as jewellery. A number of commercial coatings and treatments have been developed, but to date there has not been a systematic evaluation of tarnish protection. This paper details the performance of a range of generic coatings in an accelerated tarnish test. The degree of tarnish was evaluated by means of loss in reflectivity and change in colour. Four coatings/treatments improved the tarnish resistance of silver by more than tenfold. These include an organic lacquer, rhodium electroplating and an organic self-assembled monolayer (SAM) conversion coating. Research is continuing to optimise these coatings. Keywords: silver alloys, tarnish resistant coatings, silver polishes.

Jan 1, 2006

By S. Marsland

Reference materials have always been important for validating and controlling analytical methods. They have recently become even more important as quality requirements have become more stringent and customer demands for properly verified and controlled results increase. Clients, especially from the resource exploration industry, demand critical validation of all results reported. Mintek has been producing geological and semi-processed ore references since the early 1970s and recently, due to increase in demand, other manufactures have entered the South African market. This paper describes analytical challenges from the customers? perspective, the customers being metallurgists, mine geologists, environmental scientists and geologists from resource companies. Reference materials with their appropriate use and a good understanding, can aid greatly in building confidence in the results, choosing the right laboratory for a project, deciding which set of results is correct and providing evidence to the customers? clients that the best possible results have been obtained

Jan 1, 2007

By C. Lemire, A. Biscaro

Ferro-alloys are sold according to the size grading specifications of users. Fines are produced during crushing and the amount produced depends on the crushing process and the physical characteristics of the ferro-alloy. The market value of fines has declined. Market demand is very weak and in some extreme cases is nonexistent. An induction furnace melt process has been developed to solve this problem. The process feasibility has been demonstrated on a small scale with charges of approximately 2.5 kg. The piloting was carried out using a 100 kW furnace with a metal liquid capacity of 140 kg. The operating parameters were determined during the pilot process. The procedures were defined and the equipment required for melting fines produced at the client's site was sized. With the production of ingots, the client can now recover the full value of ferro-alloy fines.

Jan 1, 2004

By S. Burks

This paper develops the themes explored by the authors at the Fourth International Platinum Conference,. Optimization techniques can be used to significantly increase the value of mining businesses by enabling better long-term planning decisions. Open pit and underground mine design, mine scheduling, cut-off grade and blending, stockpiling, and the linking of these to flexible elements of the metallurgical recovery processes are all evaluated together. Transport or sale of intermediate products and the requirements of the product metal markets can also be considered. Experience shows that net present value (NPV) can potentially be increased by 5-35 per cent or more, usually even before the expenditure of significant amounts of project capital. The case studies presented include: > An existing operation with multiple open pits and PGM concentrators linked to offsite downstream processing facilities, and with infrastructure constraints for which the scheduling of current operations and the potential for expansion were investigated > An existing operation with an integrated portfolio of mines, concentrators, smelter, and refinery, for which the various possible sources of ore for processing were prioritized to match the downstream process plant constraints and the product markets > An underground operation in Zimbabwe for which the optimum mining width was calculated and expansion plans were evaluated > An underground mine with many separate mining sections, for which a revised schedule was developed aiming to keep the shaft system and processing plant at capacity with the highest net value material available at any time throughout the life of mine. In the concluding section of the paper, a few brief notes are included suggesting how the strategic recommendations from enterprise optimization studies may be implemented by the owner's team.

Jan 1, 2013

By N September, R Abate

Bateman Modular (previously Van Eck and Lurie) has been building and supplying the mining industry with modular DMS plants for the last 30 years. These DMS modules range in capacity from 1 tph to 200 tph. The most popular unit produced by Bateman Modular over the years has been the 50 tph module. Development In the last 7 years a need has arisen from the industry to provide Modular DMS plants that can treat higher tonnages (150 to 200 tph). The first DMS provided to the mining industry based on the modular concept was a 150 tph DMS Module to MIBA in the DRC. Since then Bateman Modular has provided some 14 Mega DMS modules over the last 7 years with the latest two orders from Debswana (Damtshaa double up project) and Namdeb. Ever since the first Mega Module was supplied Bateman Modular has been improving the Modules. Implementation The modules can be supplied in different configurations so as to improve the overall availability of the plant. Two off 150 tph DMS modules were supplied for a Transhex operation. This allowed the client to still operate one DMS module while maintenance is being performed on the other DMS module. The client also has the option of choosing a single module. Successes The following list of projects provides the base for the success of the Mega Modules.

Jan 1, 2006

By U. Kumar

Product designed characteristics like reliability and maintainability affect maintenance cost, service performance, and therefore product support strategy must be defined during design stage in terms of these two dimensions. Furthermore product support and service delivery strategy has considerable influence on the total life cycle cost and the economic viability of industrial systems/products. he paper presents a concept for the development of service delivery strategy for industrial products with a special reference to mining systems. In this paper we emphasize that the strategy for product support should not be centred only on ‘product’ but it should also take into account the service delivery capability of the manufacturers/suppliers and users service organization, users competence and capability, product use location, logistics and infrastructures, etc., to arrive at the best performance and economic results. Such strategy should invariably include services supporting the client apart from considering services supporting the product. The discussion in the paper is based on the experiences from the manufacturing industry engaged in manufacturing of mining systems and the observed trends in technology and management of operation and maintenance of mining systems. Keywords: Maintenance and product support, Service supporting client, Service delivery strategy, Products reliability and maintainability, Product use location, Operating environment, etc.

Jan 1, 2003

By S. Fletcher, C. Calle, K. Constanti-Carey, R. Ruzbacky, M. D. Horne

Laboratory test-work has established that two classes of redox catalysts based on anthraquinone and bipyridinium derivatives are effective in accelerating the rate of removal of metallic iron from reduced ilmenite (RI) in the aeration step of the Becher process. Two water-soluble anthraquinone derivatives are efficient: 9,10-anthraquinone-2,6-disulfonicacid, disodium salt (catalyst AQ-2,6) and 9,10-anthraquinone-2-sulfonic acid, monosodium salt(catalyst AQ-2). When 0.2 per cent w/v of either was added during aeration the rate of metalliciron removal was accelerated by two to three times. Furthermore, the addition of either compound resulted in magnetite (Fe3O4), the iron oxide phase preferred in commercial practice, being formed. However, both AQ-2,6 and AQ-2 were rapidly lost from solution during aeration although their catalytic activities persisted even when their concentrations in solution were low(<0.05 per cent w/v). The negatively charged anthraquinones were lost from solution most probably by adsorption onto the magnetite that has a net positive charge at the pH values encountered during aeration. To address this problem, the catalytic activities of positively charged bipryridinium derivatives were tested. Two water-soluble bipyridinium compounds, paraquat (1,1’-dimethyl-4,4’-bipyridinium dichloride) and diquat (6,7 dihydrodipyrido [1,2-a:2’,1’-c] pyrazinediiumdibromide), were found to significantly accelerate the rate of removal of metallic iron from reduced ilmenite, and both gave magnetite as the oxide product in the laboratory tests. Moreover, recycle tests showed they were not lost from solution as quickly as were the anthraquinone derivatives. Results in larger scale plant laboratory reactors also showed a significant increase in aerationrates when diquat was added and magnetite was again the oxide formed. However, the oxygensupply to the reactors was insufficient to achieve the maximum effect of the catalysts on theaeration rates. The limited supply of oxygen in a full scale aerator may prevent the application ofthe catalysts in a commercial Becher operation. Keywords: Becher process, aeration, anthraquinone, bipyridinium, redox catalyst, reduced ilmenite

Jan 1, 2003

By H. Tveit, E. H. Myrhaug, J. K. Tuset

Silicon metal as a commodity material is produced by carbothermic reduction of quartz in electric submerged arc furnaces, where CO2 forms as a by-product. Since 1997 the Norwegian Ferroalloy Producers Association have been engaged in research programmes aiming for reduced CO2-emissions associated with fossil carbon in their processes. One important issue has been to study how charcoal and wood chips perform compared to coal and coke in the silicon process. The ability of the carbon-rich reduction materials to react with SiO-gas is commonly assumed to be of large importance to the performance of the process. Based on laboratory experiments with different carbon materials, combined with estimation of parameters in a mathematical model of the reaction between carbon and SiO-gas, a foundation for a theoretical study of the performance of the carbon materials in a silicon furnace is established.

Jan 1, 2004

By J. H. Rhee, H. B. Ku, J. S. Lee, H. J. Park, B. S. Jang

A large wedge failure had occurred in the study area which was under construction. Therefore, in order to analyze the potential instability for this rock slope, the authors conducted numerical analysis with DEM and then the behaviour of rock mass was analysed after appropriate reinforce-ments were applied. Ein großer Keildefekt geschah in dem Untersuchungsgebiet, das im Bau befindlich ist. Deshalb, um die potentielle Unbeständigkeit für diesen Felsenabhang zu analysieren, führen die Urheber zahlenmäßige Analyse mit DEM. Und dann wird die Bewegung der Felsenmasse ana-lysiert, nachdem angemessene Verstärkungstruppen angewandt werden. Un grand échec de coin sèst passé dans le région étudié qui était en construction. Par conséquent afin d’analyser linstabilité potentielle de cette pente de roches, les auteurs ont mené une analyse numérique avec DEM. Ensuite le comportement de la masse de roches pourrait être analysée après les renforts appropriés étaient appliqués.

Jan 1, 2003

By G. van den Berg

Anglo Platinum has initiated a project to investigate hydraulic hoisting technology for platinum mines. Hydraulic hoisting systems are categorized as pumping, fluidizing feeder or displacement feeder systems. Positive displacement piston diaphragm pumps are most suitable for pumping systems but they require that the ore be milled prior to pumping. Fluidizing feeders are unsuitable for platinum ore applications due to the large percentage of fines in the ore. The three-chamber pipe displacement feeder has been most widely used for hydraulic hoisting and is the most suitable technology for platinum mines. Eight hydraulic hoisting applications covering pumping and displacement feeder technologies are reviewed. The key factors to be assessed in selecting a hydraulic hoisting system for a platinum mine are discussed. A typical platinum mine configuration will comprise an ore preparation plant (to produce -15 mm material through screening or crushing), motive water pump on surface, high pressure water pipeline from surface to underground, ore slurrification plant, three-chamber displacement feeder, and a high pressure slurry pipeline to surface. The water and slurry pipelines are housed in a purpose drilled borehole. A hydraulic hoisting system selection chart is presented. A 150 mm diameter system with a 25 MPa pressure rating is required to hoist 60 000 t/m from a depth of 1 200 m. Generic capital and operating costs are presented . A major potential advantage of hydraulic hoisting is that the fines, which contain a high percentage of PGMs, are captured underground and transported directly to the concentrator. Hydraulic hoisting technology is ideally suited to providing supplementary hoisting capacity to existing shafts that have reached the skip hoisting capacity limit. The main advantage for new shafts is the potential to significantly simplify underground rock handling and transportation. All hydraulic hoisting system components are proven. The only risk area is the wear rates of the valves and piping. Current estimates are based on gold ore. The business cases investigated show that the financial viability of the installations are not sensitive to wear rate. Hydraulic hoisting is technically feasible and financially attractive for platinum mines. Keywords: Hydraulic hoisting, slurry

Jan 1, 2004

Ground control problems in the form of large dome or wedge collapses have been experienced at Tau Lekoa Mine since production began. Crush pillars in various configurations have been used and through a process of trial and error the current pillar layout has been derived. A strike pillar layout is used and additional mid-panel pillars are left spaced a maximum of 10m or 16m apart, depending on conditions and mining direction. Pillar spacing is based on an empirical relationship between fallout height and pillar spans. Analysis of the spatial distribution of large falls of ground indicates that there may be several geotechnical relationships contributing to stable pillar spans. The current focus is to define the relationship between geotechnical areas and hangingwall stability so that area specific support strategies can be formulated that could result in increased production efficiencies. Depuis le début de la production, la mine Tau Lekoa a connu des problèmes de contrôle au sol, sous la forme d’effondrements de grands dômes ou coins. Des piliers d’écrasement, dans des configurations variées, ont été utilisés et une série d’essais a résulté en la disposition de piliers en cours. Une configuration de piliers de direction est utilisée, et des piliers mi-panneau supplémentaires sont laissés, espacés d’un maximum de 10m ou 16m, selon les conditions et la direction de la mine. L’espacement des piliers est établi sur une relation empirique entre la hauteur des retombées et les intervalles entre piliers. L’analyse de la distribution spatiale de grandes tombées de terrain indique qu’il peut y avoir plusieurs relations géotechniques qui contribuent à des intervalles de piliers stables. L’intérêt présent est de définir la relation entre les zones géotechniques et la stabilité du toit, pour pouvoir formuler des stratégies de support spécifiques à un endroit, ce qui entraînerait des accroissements de production. Bodenkontrollprobleme traten seit Produktionsbeginn in Form von grossen Keil oder Dachhaubenbrüchen in der Tau Lekoa Mine auf. Bruchpfeiler in verschiedensten Konfigurationen wurden verwendet und auf Grund empirischer Fakten wurde das gegenwärtige Pfeilerlayout abgeleitet. Ein Layout für Strukturpfeiler wird verwendet und zusätzliche mittig situierte Pfeiler in einem Maximalabstand von 10m bis 16m installiert, abhängig von den Konditionen und der Vortriebsrichtung.Der Pfeilerabstand basiert auf dem empirischen Verhältnis Fallhöhe und Pfeilerspannweite. Die Analyse der räumlichen Verteilung großer Bodenabsenkungen deutet an, daß es einige geotechnische Verhältnisse geben kann, die zu stabilen Pfostenspannweiten beitragen. Der gegenwärtige Fokus soll das Verhältnis zwischen geotechnischen Bereichen und Stollendeckenstabilität definieren, damit bereichspezifische Unterstützungsstrategien formuliert werden können, welche in erhöhter Produktionsleistung resultieren könnten.

Jan 1, 2003

By B. van Beek, J. Ndlovu, K. T. Hara, J. M. A. Geldenhuis

This paper describes the development of an alternative technique for measuring the matte level height in sulphide smelting furnaces. The initial studies involved applying electrochemical oxygen probes in a smelting furnace to measure the oxygen potentials of the matte and slag phases. However, these measurements were not successful as a result of low temperatures, preventing there ference electrode from attaining equilibrium during the measurements. These trials were followed up by using oxygen probes containing a (Mo + MoO2) reference electrode instead of the(Cr + Cr2O3) reference electrode used previously. It was shown that with some further development work, it should be possible to measure the oxygen potential of these mattes accurately. Further measurements were performed with a magnetic sensor in sulphide mattes. It was shown that an electronic signal, which is proportional to the magnetic susceptibility of the surrounding material, was generated during immersion into liquid matte. These measurements were extended and done in a smelting furnace. Initial results indicated that when the magnetic sensor was dipped through the slag layer into the matte, a signal was generated as soon as the sensor came in contact with the matte. Measurements are ongoing in order to record (on a computer for improved accuracy) the signal as a function of distance when the sensor is immersed through the slag layer into the matte phase. The magnetic sensor measurements may be the solution to a matte level measurement problem that has existed for a few decades in matte smelting furnaces.

Jan 1, 2004

By Henk van der Bijl, Sean Rogers, Eugene Sidorski, Alan Carpenter

The electrode column is the heart of the submerged arc furnace. Superior electrode performance provides improved furnace performance. This paper describes the main features of the electrode column that delivers superior performance in furnaces worldwide, developed by Pyromet. Pyromet?s electrode comprises the compact slipping device, lower electrode assembly, upper and lower mantles, self-adjusting electrode seal, paste heaters, and Pyromet?s patented innovative electrode breakage detection and length determination system. Pyromet?s slipping device features compact interlocking clamping rings, incorporating fail-safe spring-loaded design. The interlocked clamping rings distribute the clamping force over a larger area of the electrode casing, preventing damage. The slipping device assembly features a low maintenance modular design that allows rapid slipping cycle times, back slipping, and compatibility with Pyromet?s electrode breakage detection and length determination system. Pyromet?s lower electrode assembly consists of the contact shoes, pressure bellows, pressure ring and heat shields. The contact shoes and pressure ring are designed for long, trouble free operation whilst the pressure bellow configuration equalise contact pressure and current distribution. Furthermore, the contact shoes incorporate a self cleaning feature, ensuring optimum electrical contact. The segmented design offers easy maintenance. Pyromet?s clients experience less down time due to longer component life. Pyromet?s remote adjusted electrode seal assembly reduces the rope seal working temperature, increasing rope life. The self compensating rope seal clamping force ensures an effective seal as the rope wears. Pyromet?s electrode breakage detection and length determination system detects electrode breaks utilising Pyromet?s electrode holder and data processing system. The length measurement system controls electrode length, eliminating the occurrence of short electrodes. The length measurement system furthermore eliminates the need for manual electrode length measurement, reducing associated production losses during furnace burn downs.

Jan 1, 2007

By S. Heukelman

Zinc or, a zinc refinery in South Africa, uses oxygen enrichment of up to 26% O2 in its fluidizing air to increase concentrate-throughput in its fluidized bed roasters. The aim of the study is to determine whether O2 enrichment can be reduced by introducing micro-pelletized concentrate into the feed blend, while maintaining concentrate throughput rates and calcine quality. A laboratory scale fluidized roaster was used to determine the strength and oxidation kinetics of suitable micro-pellets. The strength of the pellets was determined by the extent of attrition during roasting. It was found that micro-pelletization decreases the fines in the feed to the roasters; the ?500 µm fraction decreased from 87% to 10%. The micro-pelletized particles do break down during roasting, which increases the -500 µm fraction to 31%. The general morphologies of the roasted particles are similar to those found by previous workers. Micro-pelletized concentrate particles require more time than non-pelletized concentrate particles to oxidize in the roasting step, although this is less than the mean residence time of the Zincor roasters. Roasting micro-pellets in O2-enriched fluidizing air increased the reaction rate.

Jan 1, 2011

By A. Pellegrino, F. Collin, C. Guiducci, R. Charlier

A numerical approach for modeling coupled Hydro-Mechanical fracture behavior in 2D is presented in this paper. This approach accounts for the strong dependence of the flow characteristics on fracture apertures and offers an anisotropic description of the flow propagation in the fracture. An interface finite element and a constitutive model are developed . In order to validate the applicability of the model to general geomechanic problems, 2D simulations were performed. Results show the good application of the mathematical model and the fundamental hydraulic role played by the fractures. In diesem Beitrag wird ein Stoffgesetz vorgeschlagen um hydromechanisches Kluftverhalten numerisch zu Modellieren. Dieser Vorgang nimmt die starke Abhängigkeit der Fliesseigenschaften von der Kluftöffnung mit in Anbetracht. Ein Interfaceelement und ein Stoffgesetz wurden entwickelt. Zum validieren der Anwendbarkeit dieses Modells wurden 2D Simulationen durchgeführt. Ergebnisse haben gezeigt dass das mathematische Model anwendbar ist und dass Klüfte eine fundamentale hydraulische Rolle spielen. Une approche numérique pour la modélisation du comportement couplé hydro-mécanique des fractures en 2D est présentée dans ce papier. Cette approche prend en compte la forte dépendance des caractéristiques du flux de fluide sur les ouvertures des fractures et présente une description anisotrope de la propagation du flux dans la fracture. Un élément fini d&apos;interface et un modèle constitutif sont développés. Dans le but de valider l&apos;applicabilité du modèle à des problèmes généraux de géomécanique, des simulations 2D ont été réalisées. Les résultats montrent la bonne application du modèle mathématique et le rôle hydraulique fondamental joué par les fractures.

Jan 1, 2003

By L. Andrews

Mineralogy, traditionally associated with concentrator studies, is being increasingly applied to problems in pyrometallurgy. Such investigations commonly make use of a number of techniques, and the results are combined for a meaningful interpretation, which can lead to a successful solution for the problem. Mineralogical techniques are described for various pyrometallurgical operations. Examples are given of studies and investigations involving mineralogy in chemical-looping combustion, feed monitoring to platinum-smelting furnaces, and losses to slag in base metal and platinum smelting.

Jan 1, 2011

By J. N. Van der Merwe, D. P. Roberts

The two components of pillar design formula being used in South Africa are pillar strength and pillar load. While considerable effort has been directed to the determination of pillar strength, the other half of the safety factor equation, the load, has not received the same amount of attention. The load acting on pillars has always been calculated using the Tributary Area Theory (TAT). This paper summarises the recent studies on coal pillar loading using various numerical models. It concludes that although there are meaningful differences under certain circumstances, there is still a compelling argument to use the TAT in coal pillar design. Les deux parties composantes de la formule de conception de pilier généralement utilisée en Afrique du Sud sont la résistance de pilier et la charge de pilier. Tandis que des efforts considérables on été dirigés vers la détermination de la résistance de pilier, l’autre moitié du facteur de sécurité n’a pas reçu la même attention. La charge agissant sur les piliers a toujours été calculée avec la Théorie d’Aire Tributaire (TAT). L’étude présente résume les études récentes sur la charge de pilier de charbon utilisant des modèles numériques variés. La conclusion est que bien qu’il y ait des différences significatives selon les circonstances, il y a toujours un argument puissant pour utiliser le TAT dans la conception de pilier de charbon. Die in Südafrika für die Auslegung von Pfeilern verwendeten zwei Formelkomponenten sind Pfeilerstärke und Pfeilerbelastung. Während beträchtlicher Aufwand zur Bestimmung der Pfeilerstärke gemacht wurde, wurde der anderen Hälfte der Sicherheitsfaktorsgleichung nicht die gleiche Aufmerksamkeit gewidmet. Die auf die Pfeiler wirkende Last wurde immer unter Verwendung der Tributary Area Theory (TAT) berechnet. Diese Arbeit fast neuere Studien betreffend der Belastung von Kohlepfeilern unter Verwendung verschiedener numerischer Modelle zusammen. Die Schlussfolderung ist, daß obwohl unter bestimmten Vorraussetzungen bedeutende Unterschiede existieren, nach wie vor ein bezwingendes Argument besteht TAT in der Kohlepfeilerauslegung zu verwenden.

Jan 1, 2003

By Ian MacKenzie

Over the past twelve years, professionals such as architects, engineers, accountants, and attorneys have not had to pay a great deal of attention to GST. The fees charged to clients (outputs) have not been subject to GST, but they have had to pay GST on al purchases of materials and taxable services relating to their activities.

Jan 1, 1990