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By M. Z. Naghadehi, E. Emami, J. Sattarvand, R. Battulwar

In this paper, a methodology for a computerised recognition of joint sets on 3D point cloud models of rock masses is presented. The process starts with classifying joints on a 3D rock mass surface through training a deep network architecture and validated using manually labeled datasets. Then, individual joint surfaces are identified using the Density-Based Scan with Noise (DBSCAN) clustering algorithm. Subsequently, the orientations of the identified joint surfaces are computed by fitting least-square planes using the Random Sample Consensus (RANSAC). Finally, the joint planes are classified into different joint sets, and the dip direction and dip angle for each set are calculated. The performance of the proposed methodology has been evaluated using a case study. The results show that the presented procedure is fast, accurate, and robust.

Sep 1, 2021

By Z. Saw, C. Poveda, N. L. Mai

Optimising the throughput of a mining network comprising all equipment from shovels to semi-autogenous grinding (SAG) mills is a complicated task, yet the potential benefits can be significant. Key modelling challenges stem from the sheer number of possible routes which material can travel, different equipment operating under different constraints, and the rate of SAG mills being calculated through a nonlinear function of the blended materials’ rock attributes. Nevertheless, this is an ideal onapplication area of mathematical programming, a branch of operations research. This paper describes an application of mixed integer linear programming (MILP) to optimise the mining equipment network of one of the world’s largest copper mines.The model takes as input a year-long monthly mine schedule of shovels in different pits, pushbacks, sequences and faces which produce material to be moved through a network of crushers, conveyors, silos, distributors, stockpiles and SAG mills, ultimately outputting a daily operational plan for all equipment that maximises the throughput of the network. All operational constraints and business rules are considered, including three quality attributes of copper ore. Comparing model results with actual data shows an improvement of 4.47% in network throughput tonnage. Additionally, although the model is solved using a free, open-source solver, optimal solutions are still achieved within a practical timeframe.

Sep 1, 2021

By O. Koatlhai

Mine closures have traditionally prioritised environmental rehabilitation, often overlooking the deep socio-economic disruptions that follow, particularly in mining-dependent communities. This paper argues that mine closure should not mark the end of prosperity but rather the beginning of a sustainable transition. The coproduction model, which integrates community participation, governance, and economic planning, offers a transformative approach to closure planning. Drawing on case studies from Ghana, Zambia, and Indonesia, this research examines the successes and failures of past closures, highlighting the critical role of stakeholder engagement, skills development, and economic diversification. By incorporating emerging technologies such as AI-driven economic forecasting, blockchain for governance transparency, and decentralised finance (DeFi) models, mining companies can ensure a just and sustainable post-mining future. This study challenges outdated closure models and presents a forward-looking strategy that sees mine closure not as an endpoint, but as a catalyst for social resilience and economic transformation. It underscores the need for policy reforms, stronger governance, and investment in alternative industries to prevent mining towns from becoming economic wastelands. By shifting the paradigm from remediation to regeneration, this research calls for a new era of mine closure planning that puts people and prosperity at its core.

Apr 25, 2025

By A. Chuma, K. J. Nyembwe, H. Simonsen, J. H. Potgieter

Different concentration techniques were evaluated for preconcentration of a mineral ore at a coarser size to avoid energy and resource wastage. Specifically, the aim was to reduce milling costs and energy required in the beneficiation of tin. In this study, cassiterite (0.17% Sn) was the mineral of interest in a pegmatite ore body associated with quartz (SiO₂ > 60%) and alumina (Al₂O3 > 20%). Three concentration techniques, namely dense media, shaking table, and flotation, coupled with characterization analysis, were used to assess the concentration response. The results confirmed that particle size and mineral liberation impact the separation process. High recovery and grade were obtained with gravity concentration methods (dense media and shaking table) for coarser (+300 to +212 μm) and intermediate (+150 to +53 μm) particle sizes. Lower recovery and grade were identified for much finer sizes (−53 to −38 μm). Flotation produced a high-grade product at a relatively low recovery and appeared to be only applicable to finer grains. Separation efficiency based on Schulz’s equation measured a segregation performance of 74.8% for dense medium separation and 60.7% for the shaking table for the coarse and intermediate particle sizes. Flotation only achieved a separation of 30%–40%. The results suggest that use of dense media separation as a rough preconcentration method prior to further grinding, and the utilization of a more advanced concentration technique for mineral recovery and upgrade, constitute a successful approach to improve process economics.

Apr 14, 2024

By G. de Tomi, G. C. Teodoro, E. Rodovalho, T. M. El Hajj, J. A. S. Tenório

The selection of an underground mining method stems from a multivariate analysis that considers geomechanical, geological, economic, and operational parameters. Even after identifying the most compatible method, there is no assurance that the mining company will achieve the best performance. The geological complexity of some deposits requires adaptations of methods described in the literature to obtain more selectivity and reduce mining waste. There are some studies on geometry of underground structures, but a methodology that describes an adaptation of a room-and-pillar mining method for ore bodies with down-dip varying from 20° to 25° is novel. The present work aimed to reduce dilution by adapting the traditional room-and-pillar mining method (TRP) to inclined ore bodies. This new method is entitled short-hole room-and-pillar (SHRP). The equations that measure the dilution are defined according to the geometry of stopes and openings. The results comprise comparative analyses of the operational and planned dilutions to measure the performance of the SHRP method. The average operating dilution of the SHRP method was more than five times lower than the planned dilution according to the TRP method. Low operational dilution indicates high selectivity of the method and its potential to reduce underground mining tailings.

Sep 9, 2024

By B. Besa, S. Nalukui

Globally, the demand for mineral products is ever increasing. Extraction of these mineral resources results in the continuous production of a huge volume of waste material, including tailing dumps. The mass of tailings usually exceeds the actual resource and often contains hazardous contaminants. This study investigated the effects of tailings disposal on soil, water, and air quality in the Nampundwe area. Water, soil, and dust samples were collected from different locations in the surrounding communities. The constituents analysed in the samples included copper, cobalt, iron, sulfate, and silica. According to the results obtained, some seepages occurred from the tailings impoundment to the shallow aquifer in the area. However, the general water quality meets the Zambia Environmental Management Agency (ZEMA) statutory limits. Recorded concentrations of sulfate (1500 mg/l), copper (1.5 mg/l), cobalt (1.0 mg/l), iron (2.0 mg/l), and silica were between 0.003 mg/l and 705 mg/l, which is far below ZEMA’s statutory limit. Silica concentration was also evident in the air. The highest concentration recorded was 260 ppcc (particle per cubic centimeter) recorded in July 2019 from the northern direction of the tailings dam. The concentration was below the statutory limit of 350 ppcc. The topsoil from the northern part of the tailings recorded a silica dust concentration of 39.9 ppcc. Iron was evident in the underground soil with a concentration of 8.01 ppcc, cobalt 0.005 ppcc, copper 0.051 ppcc, while sulfate was recorded as 0.41 ppcc.

Oct 9, 2024

By M. Karsten

Platinum mines in the Bushveld Complex are located in areas with a high geothermal gradient. This means that, compared to, for example, gold mines of the Witwatersrand region, high rock temperatures are encountered at relatively shallower depths. Thus air cooling and refrigeration need to be considered at early stages in mine development. Another factor that influences air cooling and ventilation requirements is the use of trackless diesel equipment for loading and hauling broken rock. At shallower depths it will be more cost-effective to locate the cooling and ventilation equipment on surface, whereas for deeper mines the more cost-effective option is to locate cooling equipment underground. For intermediate depths, trade-off studies need to be undertaken to determine the optimum mix between more cooling and less air or more air and less cooling, as well as the optimum location for this cooling equipment. Factors that are taken into account include power requirements, positional efficiency, and additional infrastructure requirements. Traditionally the approach has been to ventilate ?all of the mine all of the time?. However, with increasing power costs and growing pressure to ensure sustainability, this strategy must be modified to apply ventilation and cooling on demand. In other words, both cooling and ventilation equipment should be operated only when needed and should be adjusted to the demand at the time. Obviously there will be areas that will need to be ventilated (and cooled) continuously (for example, for dilution of flammable gases), but this can be built in to the overall strategy. In addition, in devising ventilation on demand (VoD) strategies, occupational criteria relating to exposure to gases, noise, and heat need to be taken into account. This paper discusses options available for implementing energy-efficient ventilation and cooling systems and suggests ways of changing traditional thinking in the overall ventilation and cooling of mines. Efficient ventilation and cooling designs can play a major role in improving sustainability and reducing energy costs and carbon footprint.

Jan 1, 2012

By E. Schoeman

Ion exchange resins were investigated for the effective recovery of platinum, palladium, and gold from a pregnant cyanide heap leach solution. Screening results indicated that strong-base anion exchange resins proved to be most effective in the recovery of these metal cyanides. Gold was selectively recovered with the use of Minix, while effective recovery of gold, platinum, and palladium over the base metals, copper, and iron, was achieved with Amberlite PWA-5. Successful elution of these metal cyanides was possible from both Minix and Amberlite PWA-5, using a 2M potassium thiocyanate solution at ambient temperature. Acidic thiourea was unable to elute platinum from either Minix or Amberlite PWA-5. Effective elution of palladium and gold were, however, achieved with use of acidic thiourea. Using these results, two conceptual flow diagrams for the recovery of these metals from cyanide solutions are proposed.

Jan 1, 2012

By R. D. Alorro, B. Tadesse, E. Aghaei

Cinnabar (HgS) and native mercury (Hg) are the most common naturally occurring forms of mercury found in most gold ores subsequently released into the environment during processing. Mercury and its compounds are extremely toxic and recognised as serious health and environmental hazards. This research investigates the possibility of mercury (Hg) removal from waste solutions from gold processing using iron-aluminium (Fe-Al) bimetallic particles. The synthesis of Fe-Al bimetallic particles using zero-valent aluminium and ferric chloride as precursors were performed following the optimisation of influencing factors. The presence of both metals in the prepared bimetals was confirmed by XRD analysis. The experiments for mercury removal by bimetals were designed using the central composite design and Minitab software based on two variables including contact time and adsorbent dosage. The best result of Hg(II) removal (>90%) was achieved using 4 g/L bimetals and contact time of 75 min. However, the statistical analysis of results indicated that these parameters have only a minor contribution to the removal of Hg(II) by Fe-Al bimetals. Higher bimetal dosage and contact time resulted in a higher Fe dissolution from the Al surface which can be attributed to the presence of nitrate (# $) ions in the solution. However, adding 0.1 M NaCl to the Hg solution had a positive impact on Hg removal by improving the conductivity and electron transfer within the solution. The Fe-Al bimetallic particles are promising substances for further testing of Hg removal from gold processing waste solutions with different conditions and constituents. Keywords: Mercury removal, gold processing, Fe-Al bimetals, optimisation

Jan 1, 2020

By G. Akdogan, J. H. Zietsman, C. Dorfling, D. Attah-Kyei

The development of newer and improved electrical products has led to an increase in the rate at which older products are discarded as waste. The main focus of electronic waste is the printed circuit board (PCB) because of the inherently high value of contained metals such as gold and copper. Several options for treatment of the non-metallic fraction including material recycling, where the residue may be used as inclusions in concrete or asphalt materials with minimal processing or chemical recycling, where chemicals and fuels are produced from the residue using pyrolysis exist. In this paper, the utilisation of the non-metallic leached PCB waste fraction as reductant in secondary copper smelting was investigated. Analysis of the leached residue revealed that PCB is highly amorphous and has a carbon content of 28.5%, an oxygen content of 23.1%, with the ash and volatile matter contents 40.1% and 44.8% respectively. Thermodynamic simulations of secondary smelting of copper were conducted in terms of metal recovery, and the energy required when PCB was used as a reductant. The results were also compared with that of coal and PCB-coal blends. The simulations revealed that as PCB in the blend used as reductants increases, the amount of energy required for the smelting operation decreases. Metal recovery slightly decreased as the mass percent of PCB in the blend increased due to lower carbon content present in PCB relative to coal. The results also highlighted the energy saving with PCB-coal blends which was around 160 kWh per ton of feed relative to coal. The decrease in the amount of energy required for the operation is attributed to the higher volatile content of the PCB, which is also a part of the reduction process. Keywords: PCB leach residue, alternative reducing agent, secondary copper smelting

Jan 1, 2020

By G. Akdogan, S. M. Bradshaw, A. P. Van Wyk, T. Punt

Recycling has become an important part of the lithium-ion battery (LIB) life cycle due to the growing demand for energy storage in applications like electric vehicles and renewable energy. Recycling spent LIBs provides a secondary source for strategically scarce metals, like lithium and cobalt, helping to reduce the environmental impact of LIBs. Organic acids have been proven to be effective lixiviants with the benefit of reduced environmental impacts, amongst which citric acid has shown to exhibit similar extraction performance when compared to mineral acids. Leaching LCO and NMC batteries with 1.5M citric acid and 2 vol.% H2O2 at 95°C, 20 g/L for 20 minutes achieved 93% Al, 90% Co, 96% Li, 94% Mn and 94% Ni dissolution. The strong chelating property of citric acid affects the separation of the metals, providing unique extraction opportunities. The first extraction uses 12 vol.% D2EHPA at a pH of 2.5 and O/A ratio of 2 to separate 96.4% Mn and 100% Al from the PLS in two counter-current stages. Stripping the loaded organic with 1.25M citric acid at an A/O ratio of 3 allows for up to 91% stripping of the manganese in a single stage. The second extraction then separates 96.5% Li from the PLS in three counter-current stages using 20 vol.% D2EHPA at a pH 5.5 and O/A ratio of 5. The raffinate remaining after the second separation contains 48.4 wt.% Co and 50.3 wt.% Ni. Keywords: Hydrometallurgy, lithium-ion batteries, metal recycling, citric acid, solvent extraction

Jan 1, 2020

By C. van Buuren, R. F. Sandenbergh, P. J. Pieterse

Gold extraction from double refractory ores using conventional cyanidation has proved challenging due to the presence of carbon within the ore. Carbon particles may adsorb leached gold resulting in gold losses to tailings, i.e. preg-robbing the gold. Some of the preg-robbed gold may be recovered by the application of the HiTeCC process on CIL tailings. The process developed by Metso Outotec involves caustic conditioning of the tailings followed by high temperature desorption and simultaneous adsorption onto virgin activated carbon of the aurodicyanide. The aim of this paper was to develop a model for the HiTeCC process which could be used to support design and optimisation of the process, based on the adsorption characteristics of the preg-robbing and activated carbons. It was found that accurate experimental isotherms can be used to predict the behaviour of preg-robbing adsorbents. Comparing the sorption isotherms for preg-robbing ores and activated carbon indicated similar dependencies on temperature and ionic composition. Applying boundary layer diffusion models coupled with experimentally determined isotherms for preg-robbing ore and activated carbon, the HiTeCC process was successfully simulated at experimental and plant scale. Gold recovery of the HiTeCC process is most sensitive to the temperature of desorption and gold loading of the activated carbon, with increased temperature improving recovery. The gold loading of the activated carbon in the process should always be maintained lower than that of the normalised pregrobbing carbon gold loading to ensure favourable conditions for adsorption onto the activated carbon. Caustic conditioning stabilises adsorption and is therefore not necessary during the desorption stages of the process, but potentially improves recovery during adsorption. Keywords: Preg-robbing, refractory gold ores, HiTeCC, aurodicyanide

Jan 1, 2020

By D. N. Golenkov, N. I. Lomaka, A. V. Kozub, T. V. Ignatova, E. V. Shelepov, D. O. Sharkovskiy, A. V. Chanturiya, R. I. Ismagilov

The modern Russian iron ore mining industry is faced with multiple challenges from everincreasing requirements of steel-making, the value of iron ore concentrates, depletion of high-grade ore reserves and complications of the mining and geologic environment’s necessity to process low-grade ores with complex material composition and low valuable mineral content; with finely disseminated aggregates of metal and non-metal minerals responding similarly to processing. The upgrade of the existing operations’ fine wet screening was implemented by Metalloinvest; as well as the design of a process flowsheet for concentration oxide ferruginous quartzites with low concentrating ability. The scientific basis for improvement of low grade ore concentrating efficiency and the upgrade of market product quality is supported by an in-depth study of ore characteristics, application of high performance equipment for separation of fine-grained mineral aggregates and use of depressor selective to ferruginous minerals in the flotation process. The benefits of wet fine screening have been proven by industrial scale tests; as well as the feasibility of significant upgrades in product quality which have been confirmed as a result of the tests. A road-map for the upgrade of an existing process for the concentration of unoxidised ferruginous quartzites deposited in the Mikhailovskoye ore field was developed, based on the industrial scale test of a fine screening process. With reference to the ability for concentration, three major ore types oxidised ferruginous quartzites were defined as a result of comprehensive geological mapping and process sampling: oxidised ferruginous quartzites with good concentrating ability: over Fe67% grade of concentrate with ca. 80% iron recovery; oxidised ferruginous quartzites with moderate concentrating ability: Fe65-67% grade of concentrate with 70-72% iron recovery oxidised ferruginous quartzites with low concentrating ability: below Fe60% grade of concentrate (cannot be processed into desired grade market product). A process flow diagram combining magnetic separation and flotation has been designed and recommended for implementation based on the in-depth research of defined Mikhailovskoye deposit iron oxide types, including grain size, chemistry, petrographic, mineralogy, hematite and magnetite grain size distribution and liberation analysis.

Jan 1, 2020

By M. Wrobel, J. Hammerschmidt, M. Runkel

Fluid-bed technology is a key pyrometallurgical step for processing a vast number of ores and concentrates. Over the past 50 years, considerable research and development efforts have been made by Metso Outotec to expand the application window of this technology. This paper illustrates different processing routes where fluid-bed technology plays an important role in the production of the copper. The fluid-bed processes utilized are partial, sulfate-producing, and dead roasting. The focus of this paper considers the advantages of the dead-roasting process. This “zero waste” process can provide copper oxides, steam, electrical power, and sulfuric acid for new and existing solvent extraction–electrowinning plants. In a case where an operation is running out of oxidic ores and concentrates, fluid-bed roasting can be applied to close this gap and provide the required copper oxides in a sustainable way.

Jan 1, 2023

By M. M. Masood, G. Y. Raju, T. Verma

The inverse velocity method has proven to be an effective approach for predicting slope failures in surface mines by analysing displacement monitoring data. However, the accuracy of inverse velocity method predictions is significantly affected by instrumental noise and natural environmental variations, which influence the identification of different deformation stages. To enhance predictive accuracy, this study applies and evaluates three filtering techniques to velocity time series data: Exponential smoothing filter, short-term smoothing filter, long-term smoothing filter and also compares it to raw data (no filtering). A refined prediction framework, that is, filtered inverse velocity method analyser, is proposed to improve slope failure forecasting in surface mining operations. The results demonstrate that filter selection plays a crucial role in optimising failure time predictions, offering valuable insights for geotechnical monitoring and early warning systems in surface mines.

Sep 1, 2025

By S. M. Spottiswoode

The aim of the hybrid location method is to improve seismic event locations by reducing the effects of errors in the wave velocity of ray paths between each event and each recording site. We report on further enhancements made to the hybrid location algorithm, which is based on the double-difference method developed by Spottiswoode and Milev1and Waldhauser and Ellsworth2. The term ?double-difference? refers to the residuals between the observed and theoretical travel-time differences and are obtained using either picked arrival times or various measures of time differences obtained from waveform pairs. These residuals are minimized for pairs of earthquakes at each station while linking together all observed event-station pairs. An important enhancement is that the double-difference term uses the median arrival time residuals to reduce the effect of outliers on the system of equations. In addition, the hybrid locations are further constrained by considering events of known locations, in this case along lines of development blasts. We relocated some 20 000 previously located seismic events in the Driefontein 5E area; 5 800 of these events were considered to have been development blasts and we constrained their locations to lie on the straight lines joining about 2 150 survey pegs from the mine?s database. Relocated events were shown to distribute more closely around advancing faces than had been the case before relocation. Wave velocities from the development blasts show evidence of anisotropy.

Jan 1, 2005

Stope support systems, typically consisting of props and packs, are used extensively in the gold and platinum mining industry to stabilize the rock mass in the excavation vicinity and to reduce the hazard associated with rockfalls and rockbursts. The design of stope support systems was historically based predominantly on past experience and practices, and cost considerations. The recent development of a new and improved support design methodology, has led to the potential for significant increases in worker safety and support cost savings. This paper reviews some of the fundamental rock mass and support criteria that form the basis of the improved support design methodology. The considered design criteria are the height of potential fall; quasi-static stope closure rates; dynamic stope closure rates; compressive hangingwall stresses; discontinuity spacing, orientation and interface properties; effect of support length (stoping width); effect of compression rate; consistency of support performance; a real coverage; support spacing; and zone of support influence. The proposed support design methodology combines both the zone of influence and key block stability theories, resulting in optimized support systems for rockfall and rockburst conditions. The site-specific methodology consists of two stages: (i) a tributary area analysis, and (ii) a zone of support influence and a stability analysis, considering hangingwall failure due to buckling, shear and block rotation, which gives maximum safe spacing of individual support units. The methodology is suitable for designing support systems for both blocky hangingwalls and hangingwalls fragmented by face-parallel extension and shear fractures.

Jan 1, 2001

By M. Gaula

"Gold bearing deposits of the Witwatersrand basin are generally less than 2m thick and require conventional narrow-reef mining methods for extraction and employ explosives as a means of rock breaking. Optimal utilization of explosives is dependent on the overall design of the blast. The under-utilization of explosives arises when shot-holes are drilled inconsistently, overcharged, and when tamping is absent. This can be rectified by emphasizing the importance of good drilling practices as part of induction programmes and refresher courses. The project was aimed at determining whether or not explosives are being optimally utilized at project site. This was investigated through a study of the properties of explosives, mine standards, and recommendations for usage. Underground observations were made to determine whether or not mine standards were being adhered to. Historic data was obtained to establish the historic relationship existing between the quantity of explosives used (kg) and the production output (m2). This was then compared to the quantity of explosives the mine expects to use per unit of production. The results obtained were analysed to determine the presence and extent of over- or under-utilization. It was found that explosives are being under-utilized at the mine. More explosives are ordered than expected per unit of production. The explosives’ properties are not thoroughly exploited during blasting, thereby requiring the use of more explosives than prescribed. Paper written on project work carried out in partial fulfilment of BSc. (Mining Engineering)"

Jan 1, 2015

By S. Stuurman

Inorganic acids such as sulphuric acid have found use together with certain reducing agents in leaching of copper-cobalt oxide ores. These reagents are not ideal due to the adverse effect the inorganic acids generally have on the environment and the high costs of the reducing agents. In this study a copper-cobalt oxide ore from the Central African Copperbelt was leached in two different environments; sulphuric acid in conjunction with hydrogen peroxide as a reducing agent and tartaric acid. The effects of acid concentration, reducing agent concentration, and temperature were independently determined for both leaching environments. The sulphuric acid concentration was varied between 0.4 M and 1.2 M and the concentration of hydrogen peroxide between 4.0 M and 6.5 M, while the tartaric acid concentration was varied between 0.15 M and 0.35 M. The temperature was varied between 20°C and 50°C. The results showed that the extraction of both copper and cobalt increased with sulphuric acid concentration, reaching a peak at approximately 0.8 M and then decreasing at higher acid concentrations. A similar increase and decrease in metal extraction was observed when the reducing agent was increased. In leaching with tartaric acid, the extraction of cobalt was much higher than that of copper, although extraction of both metals increased with acid concentration. Additions of small amounts of hydrogen peroxide were found to increase cobalt extraction in tartaric acid but had a minimal effect on copper. An increase in the solution temperature had a significant effect in the organic acid environment, with the effect on cobalt extraction being much more pronounced than on copper.

Jan 1, 2014

By K. Thambi

"A recent amendment to Section 36(11)(e) of the Income Tax Act, 53 of 1968 (Tax Act) now extends the allowable deduction of ‘capital expenditure’ incurred by mining companies pursuant to the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA). In terms of the Taxation Laws Amendment Bill 2016 (TLAB 2016), the allowable deduction has been extended to include expenditure incurred on infrastructure in terms of Social and Labour Plan (SLP) requirements as per the MPRDA. Interestingly, what necessitated the amendment was the need to recognize SLP requirements and to circumvent administrative difficulties for mining companies and the South African Revenue Services (SARS) in differentiating the use of developmental infrastructure by employees or the community. The successful implementation of such a deduction hinges on a sound SLP system. However, given the challenges within the current SLP system, this amendment could be considered somewhat premature. IntroductionSection 36(11) of the Income Tax Act 58 of 1962 (Tax Act) enabled mining companies to deduct certain capital expenditure in lieu of its other sections. In particular, it made provision for mining companies to deduct capital expenditure incurred pursuant to the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA), but excluding capital expenditure incurred in respect of infrastructure or environmental rehabilitation. As such, mining companies could only deduct such capital expenditure that related directly to their employees and not to the wider community (Clegg, 2018).In terms of the Taxation Laws Amendment Bill 2016 (TLAB, 2016) (South Africa, 2016a), the recent amendment to Section 36 extends the relief provided under section 36(11)(e) to include capital expenditure incurred on infrastructure in terms of the Social and Labour Plan (SLP) requirements of the MPRDA. In other words, the capital expenditure incurred by the mining company for the benefit of the people living in mining communities. To qualify for such a deduction, the infrastructure erected or developed by the mining company should reflect what was agreed between the mining company and the Department of Mineral Resources (DMR) as per the SLP requirements of the MPRDA (TLAB 2016)."

May 1, 2019