On 22 November 2013 Sars published for comment the proposed amendment (substitution) of Note 6(f)(iii)(cc) in Part 3 of Schedule No.6 to specifically exclude the processing of minerals from the scope of diesel refunds. Qualifying own primary production in mining is limited to activities required for the recovery of minerals. The proposed amendment is that the subsequent processing of minerals and related activities cannot qualify for the diesel refund. The proposed Note to read “(cc) Operations for the recovery of minerals bring mining for those minerals including the recovery of salts but not including any post-recovery or post-mining processing of those minerals.” Comment due by 29 November 2013