• CRADLE TO GRAVE
disagreement and one recently one of our members became embroiled in a similar argument with SARS ,” says Pienaar .
“ Following the UMK case and after consultations with our member and SARS , a number of issues have arisen and urgently need to be addressed by the industry to ensure that the industry and SARS are in agreement over the fair application of royalties ,” Pienaar adds .
The first hurdle was that SARS did agree or want to agree that they made a mistake in the wear and tear , depreciation and donation adjustments . SARS either did not want to admit or did not see the logic that their calculation overstated the royalty dispute , due to the errors of these adjustments . The dilemma is that their errors overstated the royalty that should be in dispute ( prior to a TIH adjustment ) by about 10 times .
One of their criticisms against Aspasa is that the association did not deal with it in the objection or the appeal , which is correct , because it only later dawned on Apsasa during SARS ’ s audit of the following years . “ In any case , Section 93 of the TA provides that SARS may make a reduced assessment if there is a readily apparent undisputed error in the assessment , despite no objection or appeal thereto ,” says Pienaar .
“ What we gathered from SARS ’ stance regarding the TIH , is that they still have a warped interpretation of which TIH should be disregarded . SARS seemed to suggest that the only TIH that should be disregarded is if it relates to another trade ( such as a transport trade ). There is no logic for this view , because although an aggregate miner may have a separate transport trade ( other than the transport of aggregate ), it then has to mean that to disregard the insurance or handling expenses , the aggregate miner should have a separate insurance trade or handling trade as well .
“ After these and subsequent meetings , it has become clear that the muckpile concept is crucial for the Aspasa members and the entire industry to understand and support . By way of exercises carried out by Aspasa member , Blurock Quarry , we can show the vast different between SARS and our interpretations , so it is in the interest of affected parties to make contact with us and understand how the muckpile concept must be applied .
“ Now , the question is , should SARS not want to agree to allow the industry to continue with the muckpile method , do we as an industry through ASPASA defend the stance ? Companies need to indicate their objections to this , alternatively it will be assumed that everyone is satisfied with SARS interpretation . If we do decide to defend our muckpile stance , then legal costs may be incurred and we may need assistance from the industry ,” concludes Nico .
TECH SOLUTION TOPS UP MINE WATER CARTS
Major mining companies have strongly endorsed the implementation of smart technology company RCT ’ s remote water refilling systems across all types of water carts and standpipes operating on global mine sites .
The package forms part of RCT ’ s ControlMaster Automation & Control technology offer and has been utilised for many years in water carts in mines while also crossing over to industrial applications .
The ControlMaster Remote Water Refill solution allows cart operators to park at a refilling station and activate the standpipe ’ s water pump without leaving the machine ’ s cab . The technology eliminates the operator ’ s exposure to the mine ’ s environment and hazards associated with egress from heavy mining equipment .
Once the water cart reaches 95 % capacity the system ’ s inbuilt sensor will turn off the standpipe ’ s water pump and the machine operator can drive away . Mining companies have reported the solution is saving significant cycle times at the refilling standpipe and reduces excess water waste associated with errors in manually operating the water pump .
RCT ’ s clients believe the system enables the carts to redeploy much faster compared to if the operators were manually activating the pump . The system can be controlled from a cabmounted interface or via a handheld transmitter depending on the mine site ’ s preferences .
36 • African
Mining • February 2021
RCT
RCT ’ s remote water refilling systems can be implemented across all types of water carts and standpipes operating on global mine sites .
RCT Account Manager Phill Dean said the cost-effective device provides important productivity returns . “ This solution saves a significant amount of operator downtime across the entire water cart fleet and enables more dust suppression activities ,” he said . “ The technology is easy to install and requires no specialised skills to operate it and contributes to more consistent site operations .”
“ As with all of RCT ’ s products the Remote Water Cart Refill System is technologically agnostic and has a proven history of being implemented in all water carts and a broad range of standpipes regardless of manufacturer .”
“ RCT ’ s experienced Customer Service team can provide 24 / 7 support to mining clients including on-ground technical support and can tailor solutions to site-specific requirements . •
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