(1) Why Mineral and Petroleum Royalties are not classified as non-taxable income in the Revenue and Taxation Proposals of 2014; (2) what is the current definition of non-taxable income; (3) whether Mineral and Petroleum Royalties are currently regulated, and will in the future be regulated, by the Taxation Act or by the Mineral and Petroleum Resources Development Act, Act 28 of 2002?