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By G. Herget

"A brief visit to European longwall mining operations in potash showed that retreating longwall mining provides a very attractive alternative to room-and pillar mining, especially in areas with bad roof, narrow seams and areas with high ground pressures. Mines de Potasse d'Alsace, France converted all potash operations to longwall mining in 1980. Recovery rates per panel vary between 75o/~ to 85% which compares very favourably with Saskatchewan values. Ground pressure in Saskatchewan are comparable to those of some of the deposits in Europe, but the presence of water in the hanging wall of Saskatchewan orebodies has to be given serious consideration. However, given the mining experience in Saskatchewan and the improved technology f or laboratory and field investigations, a review of present mining practice in Saskatchewan is desirable. IntroductionLongwall mining is practiced widely in coal mining and allows complete mechanization. It is applicable at great mining depth, in thin seams, weak roof and has been applied recently even to coal bed s dipping more than 65 degrees. Ideally this system allows complete extraction of an orebody. However, with high mechanization and emphasis on obtaining high outputs per man shift, extraction ratios rarely reach more than 80010 per panel.France, Spain and the U.S.S.R. have had longwall operations in potash for some time and a brief description is given below. Two of the operations were visited and the Russian operation is described based on German literature"

Jan 1, 1986

By J. Cayouette, C. Bolduc, P. Blatter

"The LaRonde mill was commissioned in 1988 and began treating ore from the Penna shaft in 2000. The mill has been expanded to accommodate 7,500 t/day, but ramped down to 6,000 t/day since the deep extension began. The process recovers gold, silver, and base metals. In 2008, the Goldex plant began trucking gold-pyrite concentrate to a treatment plant feeding pulp to the LaRonde mill, increasing gold output by 40,000 oz. In 2009, the high-grade Lapa ore processing facilities were annexed to the LaRonde plant, increasing gold output by 120,000 oz. This paper outlines the metallurgical considerations related to the treatment of different ore types.RÉSUMÉ Le concentrateur de la mine LaRonde a été mis en service en 1988 et a commencé à traiter le minerai du puits Penna en 2000. La capacité du concentrateur a augmenté afin de permettre le traitement de 7 500 tonnes de minerai par jour, capacité qui est retombée à 6 000 tonnes par jour (tpj) depuis le début de l’extension en profondeur de la mine. Ce procédé permet de récupérer de l’or, de l’argent et des métaux communs. En 2008, l’usine de traitement Goldex a commencé à transporter par camion du concentré de pyrite et d’or vers une usine de traitement alimentant en pulpe le concentrateur de LaRonde, augmentant ainsi la production d’or de 40 000 onces. En 2009, les installations de traitement du minerai à haute teneur de Lapa ont été annexées à l’usine de traitement de LaRonde, augmentant la production d’or de 120 000 onces. Cet article passe en revue les considérations métallurgiques liées au traitement de différents types de minerai.INTRODUCTIONThe LaRonde metallurgical plant in the Abitibi region of Quebec, Canada, evolved into a mature milling site following expansions in 2000–2003, thanks to improved processes, manpower, and water treatment capabilities that better accommodate the complex constituents of the LaRonde ore. The ore requires a sequence of grinding, copper- lead and zinc flotation, and precious metals leaching, ending with a carbon-in-pulp (CIP) gold recovery. A portion (35%) of the tailings is sent back underground as paste backfill after being treated with the SO2-air cyanide destruction process. The tailings area has a dedicated cyanide destruction and metal precipitation area through which the used water passes before returning as recycled water. A biological water treatment plant was built in 2004 to address water toxicity in the final effluent. The water toxicity was the result of the high sulfide content of the LaRonde ore (from thiocyanate or stable cyanide species buildup) and the use of 90% recirculated water in the mill. The water treatment plant uses bacteria to transform thiocyanate into nitrates and precipitate phosphorus from the water before it is discharged into the environment."

Jan 1, 2017

By L. E. Fischer

The background for the 630-million-dollar-plus iron ore project at Kudremukh is outlined. The system and plants for mining, crushing, concentrating, transporting via a slurry pipeline, filtering and shiploading 7.5 million metric tons of iron ore per year are fully described. The mode of operation and the problems encountered in such a transfer of North American technology to developing countries are analyzed. Difficulties encountered during construction are discussed and the progress milestones made over a two-year period are enumerated.

Jan 1, 1979

By Minna Rämä

Iron containing leach residues like jarosite and goethite from electrolytic zinc production contain many valuable metals and harmful substances. These metals and substances should be removed in order to obtain an acceptable, stable and reusable product, and maximize economic feasibility as well as minimize environmental footprint. In this work, the processing of jarosite leach residue was studied in laboratory scale experiments under oxidizing and reducing conditions at high temperatures. First, the pretreated material was melted and oxidized to produce a melt of metal oxides. Second, the oxide melt was reduced in CO–CO2 atmosphere. Target after the reduction step was to obtain a clean slag and a liquid metal or speiss phase that collects the valuable metals, such as silver. The kinetics of the thermal processing were studied for determining optimal times and conditions for the aforementioned process steps. The preliminary results show that the process is thermodynamically feasible, and the desired phases can be obtained in the experimental conditions investigated.

By L. A. Conley

This report, covering the period January through December 1976, contains abstracts of articles related to cost engineering and economics for chemical and petroleum plants, mining, and other mineral industries from the following periodicals: 1. Air Pollution Control Association Journal 2. Chemical Engineering 3. Chemical Engineering Journal 4. Chemtech 5. Coal Age 6. Coal Mining and Processing 7. Combustion 8. Drilling-DCW 9. Electrical World 10. Engineering and Mining Journal

Jan 1, 1977

By Georgios N. Anastassakis, Nickolaos Georgiou

"Soil contamination by oil as well as by other organic pollutants poses a major problem to the environment. Various methods have been used to remove organic contaminants from soil, such as: biological, thermal, chemical and physical. Methods based on Mineral Processing principles have also been used (cyclone separation, gravimetric separation, attritioning and washing). This paper studies the possibility to remove a rich-in-contaminant soil fraction by applying flotation. The contaminated soil was artificially prepared by mixing soil with diesel fuel. Sodium dodecylsulfate (SDS) and a tertiary amine (TA) were used as collectors. The effect of collector quantity added and conditioning time was studied. The results showed that the removal of a rich-in-contaminant soil is feasible while a clean fraction is also obtained. In several cases, the removal of oil-contaminated soil approaches or reaches 100%. Introduction Human activities are intimately associated with environmental pollution to the air, water and soil, as well. Soil pollution from inorganic and organic compounds is of equal importance with that of air and water, as it results in soil degradation and its concomitant problems with respect to meeting the human needs (house building, agriculture etc). Heavy metals along with their compounds are encountered among the most usual soil inorganic pollutants. The corresponding organic soil-pollutants are oil, oil-derivatives, pesticides, various aromatic (benzene, phenols, cresols, toluene etc) and poly-aromatic (naphthalene, anthracene etc) hydrocarbons, as well as various other organic compounds (pyridine, cyclo-hexane etc). Oil remains the basic energy source sharing 38% of the global needs, being followed by coal and gas with a share of 26 and 21% correspondingly [1]. The entire activities related with oil production, transport and consumption promote pollution in the air, water and soil. Consequently, soil pollution from oil is favoured at refineries, storage sites (due to possible pipe and tank leakage, tank cleaning works, loading and transportation) and, finally, at the oil-selling sites. Oil (or diesel-oil) fuel is a mixture of hydrocarbons, with 10-20 carbon atoms in the chain of each. It is mainly composed of paraffins, naphthenes and various aromatic compounds. In general, oil is composed of 20-30% in aromatic compounds, 5-6% in naphthenes and the rest is paraffins [1]."

Jan 1, 2008

By Sivan Iswaran, Will McLean

This paper details a 2MLD ion exchange water treatment plant which selectively removes arsenic, antimony, iron, hardness, and sulphate from mining water; designed to meet environmental quality indicators such as sulphates. The client, Fosterville Gold Mine Pty Ltd, is owned by Kirkland Lake Gold and is one of the world’s highest grade gold mines. The site located near Melbourne, Australia had identified a risk of reduced mine water storage capacity due to surface run-off and increased sulphate rich dewatering of the underground mine at depth. Clean TeQ Water carried out the project management, process design, procurement, and commissioning for the plant, which was handed over in August 2020.

Sep 30, 2022

By Christopher E. Dianora, Matthew Sorrell, Eileen Test

"Constructed between 1939 and 1945, the Rondout-West Branch Tunnel (RWBT) portion of the Delaware Aqueduct is 45 miles (72 km) long. The New York City Department of Environmental Protection (NYCDEP) first identified suspected areas of leakage from the RWBT in the 1990s. A $1 billion project is underway to mitigate the leakage through the construction of a bypass tunnel around the area of most severe deterioration, a 2.5-mile (4 km) section located beneath the Hudson River. Two shafts, 800 and 900 feet (244 and 274 m) below the ground surface, are being sunk to support the tunnel construction. The deep shafts will be subjected to high groundwater pressures and have been designed to accommodate multiple tunnel portals. This paper discusses the engineering decisions and analyses leading up to the final design. INTRODUCTION Project Background The New York City Department of Environmental Protection (NYCDEP) provides over 1 billion gallons (3.7 billion liters) of water to over 9 million residents of the City of New York and surrounding communities each day. This water is stored in upstate reservoirs and conveyed to the City via a system of aqueducts and tunnels. Water is delivered to the City almost completely by gravity and consists of three systems: the Croton, the Catskill, and the Delaware. The Delaware System is the largest of the three and supplies between 50% and 70% of the City’s daily water supply. In the 1990s, the NYCDEP discovered leaks in the central 45-mile-long (72 km) portion of the Delaware Aqueduct known as the Rondout-West Branch Tunnel (RWBT). The leaks release between 15 and 35 million gallons per day (MGD) (132.5 million liters per day) and are concentrated in two areas near Wawarsing and Roseton, New York. As part of the Rondout-West Branch Bypass Tunnel and Wawarsing Repairs Project (Bypass Tunnel Project), the leaks in the Wawarsing area will be repaired by grouting from inside the existing RWBT, and the leaks in the Roseton area will be mitigated by constructing a bypass tunnel parallel to and 1,750 feet (533 m) north of the leaking portion of the existing RWBT. Two deep shafts will be excavated on either side of the Hudson River: Shaft 5B in Newburgh and Shaft 6B in the Town of Wappinger."

Jan 1, 2016

By J. L. Bowlby

The heats of combustion of fuels are determined in the laboratory by means of a calorimeter, usually of the oxygen bomb type. A known weight of the fuel is burned in an atmosphere of oxygen under approximately 400 pounds pressure in a heavy metal container-the bomb- and the heat evolved is imparted to a definite quantity of water. From the rise in temperature, measured by means of a Beckmann thermometer, and other data incidental to the determination, the heat value of the sample can be calculated. On paper, the method appears simple indeed, but in practice the determination of the heat of combustion is one of the most difficult of the various coal analyses. This h as led to considerable investigational work in order to obtain formula: whereby calorific values of solid fuels could be calculated from proximate analysis data al one. The proximate analysis of a fuel consists of the determination of moisture, ash, and volatile matter, with fixed carbon by difference. Sulphur determinations properly belong to the ultimate analysis, but in this section of the country, where the sulphur content of the coal is comparatively high, a request for the proximate analysis of a fuel implies the determination of the sulphur as well.

Jan 1, 1929

By S. Johnson

Introduction The mining of aggregates underground has grown steadily over the last 25 years. Growth has come in both production volume and in the importance this segment of the industry is playing in the continuing supply of construction aggregate. Underground aggregate mines will continue to grow in both number of operations and complexity, as the replacement of zoned reserves in metropolitan areas becomes crucial. This growth will result in a shortage of qualified mine managers, possibly limiting the success of these facilities. The aggregate industry will have to modify current practices in order to meet the growing demand for this specialized skill. Segment Growth Underground mining for aggregates is not a new idea. Martin Marietta has been operating underground mines since 1969, and currently operates 16 underground mines ranging in size from 250,000 tpy to 2,500,000 tpy. These mines represent less than 4% of the total number of operating locations, but contributed 9% of the annual production in 2004. Though they range in size and production capacity, the importance is evident. The 2000 United States Census revealed several trends that are of interest to the aggregate mining industry. For the period 1990-2000 the U.S. population grew by 33 million or 13%. There were nine major metropolitan areas with a population of five million or more. These nine areas accounted for 30% of the total U.S. population. More significant was the fact that the population growth in these nine metro areas was 25% of the growth for the entire country. These statistics tell us that the population is expanding in these major metropolitan areas at a staggering rate. The same thing is happening to some degree in every population center. Population growth increases the demand for local aggregate while reducing the available area to mine that aggregate. The need for an economical supply of aggregate to support community expansion is a problem that will grow as older quarries are mined out and closed. This will be an issue that communities of all sizes will have to deal with. A reliable and cost effective supply of quality aggregate is crucial to support community expansion.

Jan 1, 2006

By F. A. Rutledge

"The chromite deposits of Red Mountain, 10,miles southeast of Seldovia, Alaska, are in an intrusive of ultramafic rocks. The earliest reference to the deposits was made by U.S. Grant3/; J.B. Mertic, Jr. 4/ made a brief examination in 1917; and A.C. Gill5/ spent 7 weeks studying the ore bodies and geology of the region in 1918. The Federal Geological Survey had a field party in the region from July until September 1940 and the Red Mountain area was mapped and geological data were assembled by P.W. Guild.6/A preliminary investigation of the Kenai chromite deposits was made in July 1941 by R. S. Sanford,7/district engineer of the Bureau of Mines, accompanied by P. W. Guild, assistant geologist of the Geologi¬cal Survey. This was followed by surface sampling and core drilling, which were completed in September 1942 under the direction of John W. Cole,8 associate engineer of the Bureau of Mines. G. O. Gates, associate geologist, and A, B. Unkelsbay, junior geologist, of the Geological Survey, logged cores and interpreted geologic features revealed by Bureau of Mines drilling and trenching.9/J. C. Roehm, associate engineer of the Territorial Department of Mines; examined the Red Mountain area in august 1941.10/Additional exploration of other deposits in. the Red Mountain area was completed during the summer of 194. Work consisted of surface sampling, core drilling, and mapping. G. O. Gates, associate geologist of the Geological Survey, spent 4 days in August investigating results of the Bureau of Mines program.Throughout the exploratory work conducted by the Bureau of Mines the cooperation of Red Mountain Chromite, Inc., and especially of John Blodgett, Jr., and Collis 2, Druley, president and superintendent, respectively, was greatly appreciated. Use of their camp in the Windy River cirque and shops at Kasitsna Bay facilitated the Bureau of Mines program."

Apr 1, 1946

By S. R. Dismukes

Mining is likely to be targeted by The United States Environmental Protection Agency (“EPA”) as one of its key enforcement targets for fiscal year 2002-2003. Identifying the mining industry as an enforcement target, coupled with an increase in enforcement activity in recent years, places each mining operation at increased risk of receiving enforcement attention. A properly developed and implemented Environmental Management System (“EMS”) tailored for your operation is invaluable in reducing the risk of incurring liability for non-compliance. At the heart of an effective EMS is an audit program that checks the company’s compliance with environmental requirements. In addition, audit privilege (in select states), voluntary self-disclosure, and the attorney-client privilege serve as very effective tools for managing those liabilities that may arise during auditing a well-developed program. Of course, these latter tools are effective only if the auditing program is properly structured and properly managed. EPA and some states also provide varying degrees of immunity for environmental violations that are voluntarily disclosed in writing by the company. However, self-disclosure laws and policies typically prescribe stringent requirements for parties seeking to take advantage of them. For example: U.S. EPA has recently extended the time period in which to provide full written self-disclosure to 21 days. However, U.S. EPA’s revised Self-Disclosure guidance also addresses when a company obtains knowledge of a violation for purposes of triggering the 21-day clock and specifically extends the knowledge requirement to include the company’s agents and consultants. This expansion increases the difficulty companies may have in clearly defining and managing when they obtained knowledge. This difficulty increases the importance of managing factual development and the strategic use of other

Jan 1, 2001

By Rudolf Keller

"EMEC Consultants is developing a process to extract oxygen, aluminum and silicon from lunar anorthositic soil. The process will provide oxygen in space for propulsion, aluminum as a structural material, and possibly silicon for the construction of solar cells.The evolution of the process concept in the course of our present NASA-sponsored SBIR effort is discussed. A molten salt electrolysis producing aluminum and oxygen is the central step; inert anode technology is to be employed. Silicon will be produced by reducing the anorthite, CaAI2Si20S' with aluminum. In a steady-state operation, all components of the ore added have to be removed from the process, and the removal of calcium is a major topic of our experimental studies.Utilization of Lunar ResourcesUtilization of lunar resources may play an essential role in the exploration of the solar system and the conquest of space. High costs are involved in overcoming Earth's gravity to supply missions in space. Even at a low projected cost of $ 300 for transporting a pound of payload into Earth orbit -- today's costs are many times higher -- it appears attractive to use resources in space to produce needed materials. Processing of lunar resources on the lunar surface is an obvious possibility.Oxygen is a product of major interest. It is required for support of human life in space. Even greater quantities may be needed for propulsion, to conduct further missions into space. To satisfy this demand for oxygen through lunar processing requires a quite different solution than to supply oxygen on Earth, where oxygen gas is abundant and easy to extract from air or water. On the lunar surface, solid oxide materials have to be used. Hydrogen reduction of ilmenite and subsequent electrolysis of the resulting water is being studied [1]. Other suggestions include fluorination of lunar soil [2], reduction with lithium and electrolytic decomposition of the resulting lithium oxide [3], and aqueous HF leaching [4]."

Jan 1, 1988

By M. Sagheer

An 8.5-km (5-mile) conveyor has gone into operation in western Turkey to eco¬nomically transport crushed lignite from the mine area to a power plant. This conveyor has replaced trucks as the principal mode of transporting the lignite. One principal element of Turkish govern¬ment policy is the country's commitment to increase electricity supplies for mining and other industries. Lignite is an important source of electric power supply in Turkey. Production was about 48 Mt (53 million st) in 1987, amounting to more than 20% of the total power supply in Turkey. In the western Anatolia supply network, it plays a major role for power generation. Deposits are located in the Soma region of western Turkey. The lignite is of low quality, deposits are scattered, and the terrain is dif¬ficult and hilly. These conditions demand an economical and technically feasible method of transporting the raw material from mining areas to the central thermal power plant. The Soma power plant is located about 120 km (75 miles) northeast of Izmir, near the coast of Aegean Sea. An overland conveyor of a unique design has gone into commercial operation at the Soma power plant facilities of the Turkish state electricity organization, Türkiye El¬ektrik Kurumu (TEK). The conveyor re¬places truck transport to ensure economical use of the lignite deposits. Computer-aided design (CAD) added more precision, qual¬ity, and flexibility of engineering in design activities. It also helped quick realization of the project that was executed in cooperation with the German company Krupp Industri¬etechnik and the Turkish firm Gama Endüstri AS. Unique features The conveyor includes several major features rarely combined in a single flight: Overland long distance conveyor. • Horizontal curves. -Steep vertical concave and convex curves to match the difficult terrain. Down-hill conveying. Frequency converter drives with vari¬ able belt speed. Generating operation mode to backfeed the energy to the network. Layout The 8.5 km (5 mile) long conveyor takes the -200 mm (-8 in.) lignite from the primary crushing plant located near the mine to the central, final crushing plant located in the stockyard area near the power station. The drive and belt tensioning assemblies are situated near the tail end of the flight. The high voltage switchgear is housed in a room in the primary crushing plant build¬ing upstream from the conveyor flight. The frequency converters are installed in the low voltage switchgear room located below the control room within the primary crushing plant building. Conveyor design The conveyor includes two 4 km (13,120 ft) radius horizontal curves, one left-hand and the other right-hand. The minimum radii

Jan 1, 1989

By Gregory M. Molinda

Coalbed discontinuities historically have been hazardous to mining as well as obstructions to efficient production. An effective means of mapping these features is needed in order to plan safe and efficient mine development. This Bureau of Mines report discusses the use of surface seismic techniques for this purpose. At a southwestern Pennsylvania mine, a system of coalbed discontinu-ities (paleochannels) was accurately mapped by the Bureau of Mines using borehole log methods and underground observation. This site was chosen to test the value of a high-resolution surface seismic reflection on technique for coalbed mapping. A statistical study performed at this mine indicated that the probability of accurately delineating this paleochannel system with conventional borehole methods was remote. A total of 1.47 miles of high-resolution seismic survey, comprised of four seismic profiles, was conducted in known and suspected coalbed discontinuity areas. Several test holes were drilled on the seismic lines in order to evaluate the interpretations. It was found, based on these and other existing boreholes, that it is possible to predict these dis-continuities. Paleochannel washouts were correctly predicted in several instances but in other instances were either incorrectly predicted or not predicted in areas of known discontinuities.

Jan 1, 1988

By Donald V. Currie

"The Alberta and Northwest Chamber of Mines was founded in Edmonton, Alberta in 1935. The organization represented private sector mining explorers and developers in the province and north west Canada. The Chamber aided and abetted the establishment of the two territorial mining associations. Because of corporate human resource department creation by north of sixty mine operators, the Chamber refocused on Alberta and broadened its perspective to include activities beyond mining. In 1977 the name changed to the Alberta Chamber of resources. The slogan (in more modern terms vision, mandate, goal, etc) remains as Orderly Development of Canada's Resources.The sixty-three year reputation of the Chamber, built on volunteer rather than staff contribution, is the principal reason for any success. The key has truly been the reputation, not an image, as all activities have been solution oriented.This presentation provides insight into the structure and methodology applied by the organization, and reviews some of the successes and failures during the period 1985 to present. Examples discussed include:• Canada-Alberta Partnership on Minerals 1992-1995• Regional Upgrader Business Plan• National Oil Sands Task Force• Lakeland and Waterways Railway"

Jan 1, 1998

By H. Savasci, G. Yarim, J. S. Chung

As part of ongoing deep-ocean mining research, hydraulic transport systems as well as status of deep-ocean mining systems are reviewed in the aspects of manganese nodules and crusts from 8006,000-m depth. The emphasis of the investigation of hydraulic transport is placed on the shape effect of particles on the pressure gradients and flowrates. Series of tests are being conducted to study the lift characteristics of a 2-phasevertically upward hydraulic transport of 2 types of small solid particles in a PVC pipe of 1-in (2.54 cm) diameter: irregular-shaped silica sands and equivalent spherical glass beads. Pressure drops and mass as well asvolumetric flow rates were measured by electromagnetic(EM) flowmeter and mass flowmeter. The particle sizes used are 8-10 mesh. The results in turbulent flow range of 101045Re show that pressure gradients or friction factors are smaller for the spherical beads than the sands. The larger the concentration of the particles are, the larger the pressure gradients become. The larger the particle concentration is, the less the effect of particle shape on pressure gradients becomes. The shape effect is greater for the minimum particle transport velocities than for the settling velocities.

Jan 1, 1999

By R. J. Gunderman

Explosionproof electrical enclosures for coal mine face equipment have been of the same basic design for many years without significant change. Characteristics for potential improvement were investigated through interviews, visits to mines and studies. Improved safety, health and productivity were the goals. Areas identified for improvement included rapid venting of pressure build-up due to an internal explosion, quick and easy entry or removal of cable entrances, and a quick and easy cover removal for rapid component access. Concepts were identified and evaluated, and the more promising devices were fabricated and tested. Encouraging results from initial tests led to further design refinement and establishment of design guidelines. These design guidelines for a pressure vent and for an elastomeric grommet type cable entry are described along with the testing used. An application for an experimental permit was requested from MSHA. After test and evaluation experimental permit #396 for evaluation in an underground coal mine was granted.

Jan 1, 1980

By Edward L. McHugh

The appraisal of mineral resources of the Challis National Forest, Idaho, by the U.S. Bureau of Mines, was made so that the mineral resources of the forest could be appropriately considered in land use planning. Information from this study is intended to help the U.S. Forest Service to incorporate mineral resource data into forest plans. The study was done in conjunction with the U.S. Geological Survey, which released a companion report on the geology and mineral potential of the Challis National Forest in 1989. Mineral development activity in and under the Challis National Forest has been of great economic significance to Idaho and the United States. Since the 1960's, mines within the forest have produced mineral commodities worth more than $590 million A current (1989) commodity prices. Identified mineral resources have a gross value of about $2 billion at current prices, including 8 strategic or critical minerals. The U.S. Bureau of Mines study identified and described 723 active and inactive mineral properties within the forest. Mineral properties with identified resources were evaluated to determine their economic significance, and an assessment was made of the feasibility of mineral development. Of the 2,516,191 acres in the Challis National Forest, about 390,000 acres were classified as having mining development interest commercially important mineral production, mainly of molybdenum, gold, and silver from the Challis National Forest is likely for the foreseeable future.

Jan 1, 1991

Both here and in Australia, the unique commercial and tax features of joint venture are finding favour in forestry, fishing, technology and infrastructure projects. For New Zealand mining companies, joint ventures provide a means of access to foreign know how and investment funds, while retaining their corporate independence and their hard-earned tax losses.   This paper discusses some of the practical income tax and GST considerations where a joint venture structure is contemplated. The first part of the paper considers income tax, and in particular how joint ventures enable companies to access and carry forward tax losses. It explains why a joint venture may be advantageous relative to a jointly owned company.   The second part of the paper concerns GST and the focus is on two aspects: 1.   Joint ventures may be registered for GST. In some instances they have no choice and are required to do so. Where a joint venture is registered in respect of a taxable activity, the members are not permitted to register in respect of the same activity. This may be problem where the member has incurred its own expenses and the member wishes to register in its own right to claim back the GST on those expenses. This paper explores the issue and possible solutions. 2.   It is not uncommon to see joint ventures claiming GST on the costs of production, and the production being sold (and GST is being charged) by the members. In this paper we consider whether these arrangements have a tax risk, and what can be done to make them technically sound.

Jan 1, 2005