Notices

SYMPOSIUM ON THE RECOVERY OF PYRITE The proceedings of the Symposium on the Recovery of Pyrite, held in Johannesburg in June 1969, may be ordered from the Secretary, S.A.I.M.M., P.O. Box 61019, Marshalltown, Transvaal, at the reduced price of R5.00. Papers and addresses presented at the Symposium were: Opening Address by Mr J. K. E. Douglas (President). "The world sulphur position," by W. C. J. van Rensburg (Member). "The South African sulphur position," by D. L. Taylor (Member). "The recovery of pyrite at Government Gold Mining Areas Limited," by R. J. Westwood (Member), G. S. Stander (Affiliate) and H. P. Carlisle (Member). "Recovery of pyrite concentrates from colliery-waste discards-A preliminary assessment," by W. A. Gilbert (Visitor) and E. A. Nugent (Member). "The role of pyrite in upgrading the uranium content of Witwatersrand conglomerate ores by means of the heavy-medium separation process," by D. J. Tutt (Associate Member). "Pyrite recovery by jigs at Durban Roodepoort Deep Limited," by E. J. Dominy (Affiliate), F. Diamond (Affiliate) and A. D. Graham (Affiliate). "The storage of pyrite concentrates," by Joan C. Campkin (Visitor) and P. J. Lloyd (Member). "The flotation plants of the Anglo-Transvaal Group," by L. A. Bushell (Member). "Pyrite flotation with amines and cyanidation of the products," by E. H. D. Carman (Member). "Gold recovery by cyanidation from mill products obtained after pyrite flotation," by P. G. Mrkusic (Graduate), M. Sciarone (Visitor) and H. E. Simonsen (Visitor). "The influence of sulphydryl and cationic flotation reagents on cyanidation of native gold," by K. G. Ashurst (Visitor) and W. P. Finkelstein (Member). "Laboratory tests on the flotation of pyrite from Witwatersrand gold ores by cationic collector," by J. Levin (Member), and M. L. Veitch (Visitor). Closing Address, by Dr R. E. Robinson (Director, National Institute for Metallurgy). INCOME TAX: POST-GRADUATE STUDY COURSE CONCESSION As a result of representations made by the Associated Scientific and Technical Societies of S.A. and the Suid-Afrikaanse Akademie vir Wetenskap en Kuns, engineers and scientists will now be allowed to deduct expenses incurred on post-graduate study courses from their taxable income. The conditions of this concession are set out in section 16 of the Income Tax Act, 1969, which reads as follows: 16. (1) The following section is hereby substituted for section 16 of the principal Act: 16. "Notwithstanding the provisions of section 23(a) and (b), there shall be allowed to be deducted from the income of any person who is a dentist or medical practitioner or practises any profession referred to in paragraph (a), so much as the Secretary may allow of any expenditure incurred by such person in the circumstances contemplated in paragraph (c), if the Dental Association of South Africa in the case of a dentist, or the Medical Association of South Africa in the case of a medical practitioner, or the "Suid-Afrikaanse Akademie vir Wetenskap en Kuns" or the Associated Scientific and Technical Societies of South Africa in any other case, certifies in such form as the Secretary may prescribe that such person- (a) if he is not a dentist or medical practitioner, is the holder of a degree in engineering or allied technology or natural sciences awarded by a recognized university on completion of a prescribed minimum period of study of not less than four academic years or the equivalent thereof and enabling the holder thereof to practise the profession of an engineer or a profession for which advanced and specialised scientific knowledge is required which relates directly to- (i) the development or exploitation of natural resources; (ii) mining or prospecting for minerals; (iii) the production of pastoral, agricultural or forest produce ; (iv) the breeding or care of farm animals; (v) any industrial process; or (vi) the training of specialists in any branch of science or technology connected with any aforementioned profession; (b) has practised his profession for not less than three years; and (c) has incurred such expenditure during the year of assessment in respect of the attendance by him of any postgraduate study course approved by such body to improve his qualifications for carrying on his profession in the Republic". (2) The amendments effected by subsection (1) shall first take effect in respect of assessments for the year of assessment ending on the twenty-eighth day of February, 1970. From this section it is clear that the concession will only be granted if the application is accompanied by a certificate, which certificate must be either signed by the Chairman of Die Akademie or the President of the Associated Societies. In terms of the authority granted such certificates must certify that: (i) the taxpayer concerned has practised his profession for not less than three years; (ii) the expenditure was incurred by the taxpayer during the year of assessment indicated in the certificate; (iii) the expenditure was incurred by the taxpayer in respect of the attendance by him of a post-graduate study course approved by the Associated Scientific and Technical Societies of South Africa or Die Suid-Afrikaanse Akademie vir Wetenskap en Kuns, as the case may be, to improve his qualifications for carrying on his profession in South Africa; (iv) the taxpayer is the holder of a degree in engineering or allied technology or natural sciences, which degree was awarded by a recognized university,