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By Joseph P. Sobanski, Michael P. Bruen

The North Branch tunnel segment of the Tunnel and Reservoir Plan Mainstream System consists of 14,075 m (45,885 ft) of 9.2 m (30.2 ft) finished diameter and985 m (3,232 ft) of 2.5 m (8.25 ft) finished diameter concrete lined rock tunnels. The TBM mining and concrete lining methods used in completing this $166million project differed from “typical” TARP construction methods in that a two-stage concrete lining was placed and the lining was initially placed concurrently with TBM mining as a two pass system in the same tunnel segment. For the main tunnel (9.85 m diameter), TBM mining averaged 24 m/day (79 ft/day), excluding downtime associated with two main bearing changes, and the concrete lining placement, averaged 117 m/day (380 ft/day) and 53 m/day (174 ft/day) for the invert and arch segments, respectively.

Jan 1, 1999

By William A. Macaitis, Frank E. Dalton, Leo R. DiVita

The Metropolitan Water Reclamation District of Greater Chicago's Tunnel and Reservoir Plan (TARP) is a multi-purpose urban public works project with a total cost of $3.7 billion. Currently 51 miles of TARP tunnels are completed and operational and 34 miles are under construction. The excavated TARP tunnels have been constructed in rock utilizing 29 tunnel boring machines, ranging in size from 6.5 to 35.3 feet in diameter.

Jan 1, 1993

By Robert Rautenberg, Paul McDermott

This paper will discuss the construction of 15.9 km (9.88 mi) of tunnels on a project in Chicago, Illinois. The tunnels were driven utilizing two rock and four soft ground TBMs ranging in sizes from 7.39 m (24.25 ft) in rock down to 1.95 m (77 in) in soft ground. In addition to the mining, there are 63 upper level structures and 16 dropshafts averaging 61.5 m (202 ft) deep included on this project. Many diverse mining, excavation, support and lining techniques were employed on this project.

Jan 1, 1997

By Bob Rautenberg, Luminita Calin

The Tunnel and Reservoir Plan (TARP), commonly known as the Deep Tunnel Project, was developed by the Metropolitan Water Reclamation District of Greater Chicago as a two-phase solution to the problem of waterway pollution and basement flooding due to sewer system backups created by the combined sewer overflows. With only one contract left before completion of the Phase I tunnels—the 12.4 km(7.7 mi.) long Little Calumet leg—the pollution control phase of the 175.7 km(109.2 mi.) long system will be 93% complete, once the Torrence Avenue tunnel project comes to an end. This paper describes the Torrence Avenue tunnel project, currently under construction by the joint venture of Kenny (Sponsor) / Kiewit / Shea. Mining of the10.4 km (34,151 feet) long and 8.3 m (27'-4") diameter mainline tunnel was completed in a record thirty-one-weeks period and the concrete lining is nearing completion. Details on the complete muck handling system, numerous mining and concrete lining records will be given.

Jan 1, 2001

Whilst the wider community is both a large consumer of mineral products and relies on mineral exports for much of the wealth which sustains it, the community generally has a poor perception of the minerals industry.   The role of professionals and The AusIMM in the "New Economy" minerals industry is reviewed. The new structure of The Institute is vital as we move forward in times of globalisation, rationalism, increasing litigation, criminalisation of risk and increased focus on corporate governance. This address looks forward to ways The AusIMM and professionals of the future are positioning themselves for these and other challenges.

Jan 1, 2001

The region we call the West Coast is acknowledged as one of the richest and most diverse mineral provinces in the world. It's the most rugged part of Tasmania and our island is one of the most rugged parts of Australia, so that speaks for itself. A hostile land of razorback mountains, deep ravines, dangerous rivers, almost impenetrable rainforests and a climate that can change from mild to freezing in a matter of hours.

Jan 1, 1993

By R. D. Brown

"Concerns over possible additional involvement of governments in Canada's mining industry and its adverse effects on the industry 's growth were a frequent topic of conversation at the recent Annual General Meeting of the CIM.Still painfully fresh in the minds of industry leaders are the disastrous results of the federal/provincial scramble over resource revenues which followed the relatively high metal prices witnessed in 1973/1974. At current metal prices, it is not surprising, then, that a nagging fear persists that these governments may once again restructure tax and other rules to the detriment of the industry and the country.This month, Tax Notes recalls some of the progress which the industry and governments have made in 1979 in the taxation of the resource sector, and urges that higher metal prices be viewed in light of the costly exploration, development and production efforts which will be required for the industry to continue to play its important role in our economy.IntroductionAt the Annual General Meeting of The Canadian Institute of Mining and Metallurgy, held in April, 1980, it was abundantly clear that there is widespread concern in Canada's mining industry that this country's tax regime may once again be blasted by ill winds of change.A stable and more favourable tax climate, as well as higher metal prices and profits, made 1979 almost a golden year for Canadian mining. However, from the tax viewpoint at least, there are some spots on the silver lining as apprehensions grow that the well-heralded battle between federal and provincial governments over oil and gas may spread to the mining sector, with serious damage to the industry and its newfound federal-provincial cooperation."

Jan 1, 1980

By K. Thambi

Environmental rehabilitation has increasingly become a central concern in the regulatory and fiscal landscape governing South African mining operations. A key issue within this domain is the extent to which mining entities may claim tax deductions for expenditures incurred in fulfilling their environmental rehabilitation obligations. The Supreme Court of Appeal's decision in Sishen Iron Ore Company (Pty) Ltd v Commissioner for the South African Revenue Service [2025] ZASCA 16 addresses pivotal questions regarding the tax treatment of such expenditures. The judgment offers authoritative clarification on the interpretation of the Income Tax Act 58 of 1962—specifically sections 11(a), 11(c), and 36(11)(e)—as they pertain to mining activities and the environmental responsibilities imposed under the Mineral and Petroleum Resources Development Act 28 of 2002. This commentary critically examines the multifaceted implications of the Sishen ruling, highlighting the intersection of statutory interpretation, operational realities, and environmental accountability within South Africa’s mining sector.

May 8, 2026

By John J. McCabe

INTRODUCTION Over the years, Congress has written into the Internal Revenue Code various provisions aimed at lessening at least one financial burden faced by taxpayers in the mining industry - the federal income tax burden. These provisions include the election to deduct exploration expenses, the election to defer deduction of development expenses, and the percentage depletion deduction. Careful tax planning from the very beginning of a mining venture is essential in taking maximum advantage of these tax benefits. A major decision to be made is the choice of organizational structure. (For a more detailed discussion of this subject, see McCabe, John J., "Developing Structures for Investments in Mineral Property," New York University Institute on Federal Taxation, 42 NYU 24, 1984). One such structure is the use of multiple corporations, with mining activities conducted by one corporation and nonmining activities, such as manufacturing, financing and administration, conducted by the other corporation. This technique, which will be discussed in detail below, can be particularly advantageous in delaying recapture of previously deducted exploration expenses and in maximizing depletion deductions. TAX BENEFITS IN MINING Exploration Subject to certain restrictions discussed below, exploration expenditures (i.e., expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral, and paid or incurred before the beginning of the development state of the mine are deductible at the election of the taxpayer (Section 617(a)).* Were it not for this option, exploration expenditures would be required to be capitalized and recovered through depletion, after production begins. Exploration of a mineral deposit can be very costly and may not result in commercial production for some time. If the taxpayer has income to he offset by the deductions, a mining venture can usually be structured in such a way as to allow the offset of mining losses against the other income. With today's high interest rates, this election can be quite valuable in present value terms. Corporate and noncorporate taxpayers are subject to different restrictions on this tax benefit. Corporations may elect to deduct only 85 percent of eligible exploration expenditures (Section 291(b)). (The Tax Reform Act of 1984 reduced this to 80 percent effective for expenditures after December 31, 1984, in taxable years ending after such date). The remaining 15 percent (20 percent after December 31, 1984) is capitalized and recovered at the same rate as five-year ACRS property (Section 291(b)). Individual taxpayers are not subject to this 85 percent rule; however, any amount deducted in excess of ten-year straightline amortization is a tax preference item for individuals (Section 57(a)(5)). Individuals may avoid the tax preference by electing to capitalize exploration expenditures and amortize them over ten years (Section 58(i)). In order to prevent the taxpayer from, in effect, converting ordinary income into capital gain by selling property that has given rise to exploration expense deductions, the Code requires recapture of such deductions upon the occurrence of certain events (Section 617): 1. Upon disposition of the property, adjusted exploration expenditures are recaptured to the extent of gain realized on the disposition (Section 617(d)). 2. If the property is leased, the lessor is disallowed any depletion deduction until his adjusted exploration expenditures have been recaptured in the form of foregone depletion deductions (Section 617(c)).

Jan 1, 1985

By Johne Jesus Mol Peixoto

No reator RH, a otimização do fluxo recirculatório de aço entre a câmara de vácuo e a panela é a chave para promover as reações de refino. Neste trabalho, foram utilizados água e solução de cloreto de zinco (ZnCl2) como fluido similar ao aço para investigar a taxa de circulação no modelo a frio de um reator RH em escala 1:7,5. A taxa de circulação foi determinada utilizando o método de pontes de Strain Gages. A técnica PIV foi utilizada de modo a calibrar e validar os resultados. O aumento da vazão de gás de 30l/min para 120l/min resultou na elevação da taxa de circulação para ambos os fluidos. Cálculos preliminares demonstraram que há grande diferença nas condições de arraste de escória entre os sistemas água/óleo e ZnCl2/óleo.

Aug 17, 2017

By Robert B. Parsons

"This article addresses the relationship between mine evaluation, the tax system, and economic risk. It is based on a paper presented by the author at recent seminars in Moscow and Tashkent on the subject of mine evaluation.IntroductionTaxation can have a strong influence on the feasibility of a mining project. For the most part, because metal prices are determined on a global basis, the mining concern is not able to pass on to its customers any portion of taxes which the concern has to pay. Taxes are a direct charge against the project. The purpose of the article is to highlight the various ways whereby different taxes can affect the financial viability of a mining operation.The first part of the paper identifies different forms of taxation, and the second part of the paper addresses the different forms of taxation in terms of risk analysis and impacts on the mining project. Finally, the third part of the paper makes brief mention of using the taxation system to provide incentives with respect to investment in mining activities."

Jan 1, 1993

The Government signalled its intention in the Economic Statement on 17 December 1987 to improve the fairness of the taxation system and to facilitate the process of economic adjustment by: removing tax concessions that benefit some taxpayers at the expense of other taxpayers,ensuring that those who can afford it shoulder their fair share of the tax burden,securing a revenue base which will provide sufficient resources to maintain effective social services,reducing artificial protection and concessions that discriminate against some sectors, and encouraging confidence through an economic environment with a medium-term orientation. The Government has clearly stated to all sectors that tax preferences will be phased out and businesses need to look inwardly to their investment policies if they are to survive in an open economy. This paper will address the effect of these Government objectives on the taxation structure for all forms of mineral exploration in New Zealand. The present tax structure will firstly be analysed, in particular setting out the tax advantages available to the industry. The effect of changes to the tax system within the recent past which relate to mineral exploration will then be examined. Finally the paper will address the question of possible future changes, particularly in the light of Government's intention to move towards a tax system which does not provide an advantage for any one sector of the economy.

Jan 1, 1988

By E. D. Fox

Introduction The financial statement of the hypothetical Gold Mining Company, which forms the background of this survey, was designed for the Institute with the express abject of having it assessed in respect to Profits by the several taxing bodies representing the Federal and Provincial Governments, which comprise the Dominion of Canada. On the completion of the figures, copies were sent to the several Ministers of Mines, accompanied by a request that they be submitted to their taxing authorities and assessed accordingly. The response, while it was not general, was very favourable, and at all times we were treated with the utmost courtesy and patience, and what has been set forth in the compilation bears the authentication of the various government officials who are immediately concerned with taxation. The data itself constitutes a fairly comprehensive digest of taxation as it directly applies to gold mining profits in Canada. The Hypothetical Balance-Sheet (See Exhibit A) In the balance-sheet schedules 1 and 2 (Exhibit A), income is divided between taxable and non-taxable classifications, and here it should be noted that the division contemplates only the assessment for Dominion income tax. The same applies to the factors of exchange and depletion. Therefore, in making comparisons, it is to be borne in mind that the set-up for assessment to the Provinces, that is, Manitoba and Alberta, will stand as if the gross non-operating income is taxable, with the reservations as shown in the notes below the schedules.

Jan 1, 1934

Consents Required for Overseas Persons Overseas Investment Regulations 1974 Foreign investment proposals must be reviewed by the Overseas Investment Commission to ensure that these are in accord with national interests. Consent must be obtained from the Commission for: 1. New investment proposals which include: a. An overseas person acquiring 25 per cent or more of any class of share in a company. b. A New Zealand company issuing shares to an overseas person where this will result in that person owning 25 per cent or more of the company. c. An overseas person acquiring business assets for consideration in excess of $100 000. d. An overseas person commencing business in New Zealand. 2. Borrowing in New Zealand: An overseas person must obtain consent to raise funds in excess of $300 000 in New Zealand. 3. Borrowing Overseas: New Zealand incorporated companies must obtain consent to borrow overseas. Current policy is borrowing will be approved where the loan is for a specified fixed term of one year or more.

Jan 1, 1982

By C Caris, K Fowle, M Schmid, E van Wyk, D Schofield, A Squelch, M S. Kizil

This paper has been written collaboratively by members of the International Mining VR Group. It is the first of a series of papers. Mining in the 21st century is a high technology industry that strives to reduce risk and improve safety through the use of improved processes and procedures. This risk reduction process is aligned with the innovative use of technologies often developed for other industries. Computer-based visualisation systems and their content are such innovative technologies, in particular the use of virtual environment systems and mixed reality. A primary objective of developing virtual environment systems and the mixed reality content displayed in them for the mining industry is to allow mine workers and operators to practice mine processes and demonstrate competency in tasks that will be encountered in day-to-day mining operations at mine sites. It is anticipated that providing easy access to virtual environment systems will facilitate the avoidance of high-risk situations through improved knowledge, skills, understanding and decision making. Via virtual environment systems mine workers will also be able to practice infrequent or emergency events and maintain preparedness for such events. Day-to-day mining practices can also be evaluated. The rapid pace of technology innovation and the decreasing cost of simulation hardware and software present a plethora of technology to the uninitiated. This can be confusing. In this paper taxonomy is presented that classifies hardware, what it can display and also content that can be included or displayed on the various computer-based visualisation systems. The taxonomy provides insight into where technology can and may be implemented in the future as virtual environments are a dynamic and evolving technology. The taxonomy should also assist in the decision making process when scoping or selecting technology for a particular purpose.

Jan 1, 2008

By Enrique Fernández

INTRODUCTION The high speed rail link between Madrid and Asturias, in the North of Spain, has encountered in the Cantabrian range the biggest challenge of the whole line, a very deep tunnel, 25 km long through a foreseen difficult geology. This tunnel was divided in the following four lots for construction: ¦Lot 1: Pola de Gordón- Folledo. L=10,7 km ¦Lot 2: Folledo-Viadangos. L=4,166 m ¦Lot 3: Viadangos- Los Pontones. East tube. L=10,4 km ¦Lot 4: Viadangos- Los Pontones. West tube. L=10,4 km. Dragados S.A. leading a JV was contracted to design and built the Lot 2 on the captioned Pajares High Speed Railway Tunnel. The Lot 2, comprising the middle third section of the 25 km long tunnel has an additional challenge: the construction of one access from the surface to allow it own construction. Feasibility reports and preliminary design do not foresee the use of TBM due to the risk of squeezing ground at the deepest area of the tunnel. On the other hand, conventional NATM excavation of the twin tunnels and ancillary works, including access shafts were against the expected construction schedule by the client, due to the poor ground foresee at the early stage.

By Francesco Chiappalone, Filippo Azzarà, Raffaele Aliberti, Daniele Nebbia, Lance Waddell

As part of the 3RPORT and NEBT Projects, 5-mile Combined Sewer Overflow Tunnels were excavated with a 19 ft diameter Slurry and 26 ft diameter EPB Tunnel Boring Machines. Due to the difficult geological and hydrogeological conditions, both tunnels were excavated maintaining a ground support pressure between 2 and 5.5 bar imposing significant challenges to the projects. The first part of the paper describes the general characteristics of both projects while the second part focuses on the challenges and technical details of the pressurized breakthroughs that took place in deep shafts excavated in urban environment as part of the projects.

Dec 1, 2022

By S. Okubo, K. Fukui

Empirical equations established for estimating the rock strength of the working face based on the cutting forces of a tunnel boring machines (TBM) are further examined and discussed with respect to the dominant factors affecting TBM performance. Constants in the equations are related to TBM-specific parameters such as excavation (tunnel) diameter, cutter diameter, and cutter distance. The relationship between the constants and the TBM specifications is examined in this study on the basis of data collected at ten tunnels, and it is found that the constants are most strongly influenced by the cutter diameter and tunnel diameter. Zur Schätzung der Gesteinsfestigkeit an der Arbeitsfläche ermittelte empirische Gleichungen, die auf den Schneidekräften von Tunnelbohrmaschinen (TBM) beruhen, wurden weiter im Hinblick auf die vorherrschenden, die Leistung der TBM beeinflussenden Faktoren hin untersucht und diskutiert. In der Gleichung enthaltene Konstanten werden zu den TBM-spezifischen Parametern wie Auschachtungs- (Tunnel) Durchmesser, Schneidendurchmesser und Schachtlänge in Beziehung gesetzt. Die Beziehung zwischen diesen Konstanten und den technischen Daten der TBM wird in dieser Studie auf der Basis der bei 10 Tunnelbauten gesammelten Daten untersucht. Dabei wurde gefunden, dass diese Konstanten am stärksten von den Durchmessern der Schneiden und der Tunnel beeinflusst werden. Cette étude examine et discute les équations empiriques permettant d'estimer la résistance de la roche attaquée aux forces de coupe des tunneliers dans le cadre de l'étude des facteurs dominants affectant les performances des tunneliers. Les constantes de ces équations concernent les paramètres spécifiques des tunneliers comme le diamètre d'excavation (du tunnel), le diamètre du couteau et la distance de coupe. Cette étude examine le rapport entre ces constantes et les caractéristiques techniques des tunneliers d'après des données collectées dans dix tunnels et elle conclut que ces constantes sont principalement influencées par le diamètre du couteau et le diamètre du tunnel.

Jan 1, 2003

By Gary Peach, Peter Mason

Planning and estimating progress rates and costs for tunnelling is always best done based on experience and historic precedent. Much precedent is available but the use of data monitoring, data mining and other retrieval techniques on modern TBM machines can enable this to be further expanded and refined. Advance rates can be related much more closely to rock types as can associated rock bolt and mesh/ shotcrete requirements. This in turn can lead to a further refinement in best likely combinations of equipment, such as shotcrete jumbos, better selected for the anticipated conditions, rather than the potential advance rates of the machine. Efficient and timely construction of the tunnel will also be linked to times needed for finishing work, such as contact and void grouting and to how this can be initiated while the TBM is still in operation, in order to save overall construction time. Indeed, this in turn may affect the most preferable layout and construction details of the permanent tunnel. Considerable experience has been gained in the use of two large diameter TBM tunnel drives through the Himalayas at the Neelum-Jhelum hydropower project in Pakistan. All the above aspects will be discussed in the paper based on the considerable experience and data which came from that operation, including appropriate measures in highly stressed areas potentially subject to rock burst.

Jun 13, 2021

By Jeffrey Mitsopoulos

King County?s (KC) Brightwater Conveyance Project in Seattle, Washington involves the construction of approximately 21 kilometers (13 miles) of bored tunnel, in three contracts, with four TBM?s which produce large amounts of real-time digital mining data. To facilitate the management of TBM data with a single interface and assist in project Quality Assurance, KC?s Construction Manager (Jacobs Engineering) recommended the use of the software TPC (Tunneling Process Control), developed by Babendererde Engineers GmbH. The paper demonstrates how TPC was used for oversight, analysis and QA on a complex tunneling project and how contemporaneous review and management of data results in a better understanding of TBM performance than can be obtained by retrospective analysis of data.