Browsing by Subject "mining"

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    Advancing the effective implementation of the one environmental system for mining through cooperative environmental governance
    (2020) Mpinga, Shamila; Mostert, Hanri
    In 2014, the One Environmental System for mining came into effect. This legislative framework was introduced to streamline the environmental regulation of mining activities by consolidating such regulation in the National Environmental Management Act (NEMA). The most significant aspect of the regulatory framework, for purposes of this research, is the allocation of powers to the authorities responsible for implementing the One Environmental System. The authorities tasked with implementing the One Environmental System are the Department of Mineral Resources and Energy (DMRE), the Department of Environment, Forestry and Fisheries (DEFF) and the Department of Human Settlements, Water and Sanitation (DHWS). In the distribution of power, the DMRE is tasked with enforcing the regulatory framework in the minerals extraction industry. The DEFF sets the regulatory framework and is the appeal authority for decisions taken by the DMRE. Finally, the DHWS is responsible for regulating and enforcing the National Water Act. Although introducing the One Environmental System has improved the regulation of the environment in relation to mining, its regulation - and, more so, enforcement - has received more criticism than praise. Intragovernmental fragmentation has been cited as a cause of ineffective implementation of the regulatory framework. A lack of cooperation between the departments hampers the objective of streamlining the environmental regulation of mining. Therefore, it is imperative that the authorised departments cooperate with each other to achieve the effective implementation of the One Environmental System for mining. The aim of this dissertation is to suggest ways to foster cooperation between the DMRE, DEFF and DHWS to achieve the effective implementation of the One Environmental System. This goal is achieved by providing an analysis of the implementation efforts of the three departments. Since the analysis shows that intragovernmental fragmentation has hampered the effective implementation of the regulatory framework, this research provides recommendations to improve the implementation of the One Environmental System.
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    Assessing the utility of open-source data in exploring benthic biodiversity in mining concessions off the South African coast
    (2022) Lennox, Emma; Karenyi, Natasha
    Extractive activity in the marine realm is a well-recognised pressure on the marine environment, particularly for the preservation of biodiversity (Majiedt et al. 2019). Data that are openly available, from repositories, guides and within other studies, are a growing resource available to researchers, with the benefits including accessibility, cost effectiveness, and access to long-term data. Data were sourced from the Ocean Biodiversity Information System (OBIS), Offshore Invertebrate Field Guide (Atkinson and Sink) and mining impact datasets (Steffani and Pulfrich 2008, Cook 1995, 1996, 1997 and 1999) to explore the utility of openly available data in exploring benthic biodiversity within two mining concessions on the west and south coasts of South Africa. Lists of benthic taxa were generated, and biodiversity quantified using quantitative measures (species richness, Shannon-Wiener index) and multivariate analyses, where possible. Each dataset provided a different aspect of the benthic biota within the concessions, including taxonomic data (i.e., species, genera, class, phylum) that are easily quantified within a particular region. Long-term data available from OBIS allowed for patterns to be visualised over time, although this was constrained by data gaps, differences in methodology and lack of metadata, for instance. For the purposes of assessing how anthropogenic pressure impacts biodiversity, the utility of open-source data was limited to datasets that considered the impacts of mining in particular. To consider the impacts different types of extractive activity have on biodiversity at a finer scale, in-situ sampling of the proposed area is substantially more beneficial than open-source data in assessing the particular ways ecosystems are impacted by anthropogenic activity.
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    Bitcoin Mining under the South African income Tax Act: a case for a common treatment
    (2025) Doidge, Christopher John; Titus, Afton
    Effective from the 1st October 2001, the basis for taxation in South Africa was fundamentally amended by virtue of the introduction of the Eighth Schedule as the embodiment of a tax regime based on the Haig-Simons comprehensive model of income. It is known as ‘Capital Gains Tax', or CGT, the tax base of which is all non-trade net accretions to wealth, subject to certain exclusions. In contrast to the gross income definition and associated jurisprudence, the definition of a tax event for the purposes of the CGT regime includes the notion of the creation of an asset. The guidance of the South African tax authority in conjunction with academic commentary propose the construction that ‘creation' must be understood with reference to a taxpayer's counterparty. This research supports the opposing view; it is necessary to give effect to the underlying statutory purpose that the term is not so narrowly interpreted as to exclude the creation of real rights. From the perspective of South African tax policy, a crypto asset has been defined as a ‘financial instrument' in order to ensure it is not treated as a currency, and falls outside the definition of ‘personal-use asset' for the purposes of the CGT regime. The progenitor of modern crypto assets, Bitcoin, is dissimilar to other listed financial instruments per the definition insofar as it is more properly construed on the facts as a real right, rather than a complex of personal rights, involving an issuer and a holder. Moreover in the context of Bitcoin, the indispensable process known as ‘mining' gives rise to the creation of a real right within the ambit of the intended operation of the CGT regime, as well as transactional receipts/accruals from counterparties. Guidance issued by the South African tax authority for how Bitcoin mining is to be treated implies that it always gives rise to a tax event under the normal tax regimerealization immediately upon accrual. This research examines this contention, and demonstrates that there is nothing inherent in Bitcoin mining which satisfies the jurisprudential test for ‘not of a capital nature'; as such it may be dealt with under either regimes without any basis in law for deferment. Nevertheless, a legal analysis of a technological nuance born out of the practicality that mining is a computational race demonstrates the constitution of a partnership arrangement, or an exchange contract for services, particularly in the case of hobbyist miners, or those likely lacking a trade intention. The inescapable effect is that taxation under the normal tax regime is compelled; the respective tax provisions negate any consideration of taxpayer intention. Counterintuitively, a commercial miner, who in fact has a trade intention, enjoys the possibility of taxation under either regime in principle. In a sense this leads to a violation of the neutrality principle in that there is a trade-off between preferential tax consequences and economic efficiency in conducting fundamentally the same activity. The research recommends that the tax legislation should be amended so as to provide for a common, neutral treatment of Bitcoin mining, by which tax is collected immediately under the CGT regime in all cases, while preserving the rights of the state to tax under the normal tax regime in appropriate circumstances to ensure indifference between the current treatment suggested by the tax authority and the proposed treatment, in nominal terms. The interests of the state and taxpayer are thus balanced in accelerating cash flow for the state in exchange for the provision of tax relief for taxpayers who inadvertently fail to appreciate the legal consequences of different mining methods, and/or genuinely have no intention to trade. Universally, it leads to greater legal certainty through a simplification of the tax treatment by disregarding all the nuances which lead to differing results.
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    Differential interferometry techniques on l-band data employed for the monitoring of surface subsidence due to mining
    (2013) Engelbrecht, Jeanine; Inggs, Michael
    Mining activities in South Africa changes the natural environment in several ways. Challenges for mining companies lie in the detection and monitoring of surface subsidence and there exists a need for a long term monitoring system. Field-based techniques for deformation measurement are labour intensive and time consuming and, consequently, the implementation of these techniques for long-term monitoring is not ideal. On the other hand, satellite remote sensing data provides a synoptic view of an area and the repeat image acquisition strategy implies that the long-term monitoring of surface deformation is a possibility. This paper investigates the use of L-band ALOS PALSAR data for the detection and monitoring of surface subsidence due to underground mining activities in the Witbank Coalfields. Surface subsidence was detected for a period of over 3 years between 2007/08/16 and 2010/10/09. Centimetre scale surface deformation was detected in the study area and is associated with areas of active mining. The systematic evolution of the surface deformation basins over time was recognised and is consistent with the advance of the working face of the mine during the same period. The results confirm that L-band synthetic aperture radar data through dInSAR techniques can be used for the long-term monitoring of surface subsidence associated with mining activities.
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    Mining and mineral processing resource pack
    (2013) UCT Chemical Engineering Schools Project
    The Mining and Mineral Processing Resource Pack is a resource pack for high school science teachers to support the teaching and learning of the mining section in the high school science syllabus. This resource is meant for high school learners, teachers, and other individuals interested in the link between the mining industry and the school science syllabus. It can be use in the classroom to enhance the teaching of mining by using the animations, videos and projects provided in this resource.