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Significant Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2023

Significant Related Party Transactions [Abstract]

Schedule of Directorships

Name of entity		Type		Keith Liddell		Simon Liddell
Lifezone Asia-Pacific Pty Ltd		Subsidiary		●		●
Simulus Pty Ltd		Subsidiary		●
The Simulus Group Pty Ltd		Subsidiary		●
Kabanga Holdings Limited		Subsidiary		●
Romanex International Limited		Subsidiary		●
Tembo Nickel Mining Company Limited		Subsidiary		●
Tembo Nickel Refining Company Limited		Subsidiary		●
Tembo Nickel Corp. Limited		Subsidiary		●

Schedule of Remuneration of key Management Personnel

		2023				2022				2021
		$				$				$
Short-term employee benefits			3,651,073				2,554,359				644,550
Short-term employee bonuses			512,524				2,137,721				3,750,546
Post-employment pension and medical benefits			125,591				361,955				-
Total compensation paid			4,289,187				5,054,035				4,395,096

Schedule of Share Based Earnouts to Key Management Personnel

		2023				2022				2021
		$				$				$
Share-based expense - Lifezone Holdings shareholder earnout			110,611,407				-				-
Share-based payment expense - share options			-				-				328,326
Share-based payment expense - restricted stock units			-				-				9,525,000

Schedule of Employment of and Existing Consulting Agreements

The amounts disclosed in the above relate to employee expenses incurred during the reporting period in connection to the employment of and existing consulting agreements entered into with key management personnel as listed following:

Keith Liddell	Chairman
Chris Showalter	Chief Executive Officer
Ingo Hofmaier	Chief Financial Officer (joined June 29, 2023)
Dr Michael Adams	Chief Technology Officer
Gerick Mouton	Chief Operating Officer
Benedict Busunzu	Tembo Nickel Chief Executive Officer
Spencer Davis	Group General Counsel (joined March 1, 2023)
Natasha Liddell	Chief Sustainability Officer (resigned February 16, 2024)
Anthony von Christierson	Senior Vice President: Commercial and Business Development
Evan Young	Senior Vice President: Investor Relations and Capital Markets (joined October 10, 2023)

Schedule of Related Parties

Lifezone had sales to related parties as follows for the period ended:

		December 31,				December 31,				December 31,
		2023				2022				2021
		$				$				$
Transactions with affiliated companies
Kellplant Proprietary Ltd			129,680				1,510,830				1,466,825
Kelltechnology SA Proprietary Ltd			684,407				1,344,039				625,750
Consulting and management fee revenue			814,087				2,854,869				2,092,575

Schedule of Consultancy Fees and Bonuses

Consultancy fees and Bonuses

Engagement Party

Related Person

Engagement with

2023

2022

commenced

ended

Transition Resources Limited *

Anthony von Christierson

Lifezone Limited

163,193

479,702

March 21, 2022

July 31, 2023

Fugue Pte Limited

Mike Adams

Lifezone Limited

-

279,608

April 15, 2022

June 30, 2022

Airvolution Co. Limited

Mike Adams

Lifezone Limited

625,935

810,810

November 16, 2022

-

LZ Advisory LLC

Christopher Showalter

Lifezone Limited

957,682

951,720

March 15, 2022

-

Southern Prospecting (UK) Limited

Chris von Christierson

Lifezone Limited

68,819

87,588

April 3, 2019

August 31, 2023

Keshel Consult Limited

Keith Liddell

Lifezone Limited

391,735

1,135,157

March 15, 2022

June 30,2023

Keith Liddell

Keith Liddell

Lifezone Limited

132,048

-

July 7, 2023

-

Integrated Finance WA PTY Ltd

Charles Liddell

Lifezone Limited

37,345

41,195

March 23, 2022

-

Newvision Metals PTE. Limited

Gerick Mouton

Lifezone Limited

425,000

435,956

June 2, 2022

-

EJMY Consulting

Evan Young

Lifezone Limited

42,117

-

October 10, 2023

-

2,843,873

4,221,735

Wages and Bonuses
Natasha Liddell		Lifezone Asia-Pacific Pty Ltd			320,195				572,829
Simon Liddell		Lifezone Asia-Pacific Pty Ltd			284,047				502,259
Anthony von Christierson **		LZ Services Limited			122,386				-
					726,628				1,075,088

* Up to July 2023

** Since August 2023

Schedule of Receivables Due from Related Parties

Lifezone had receivables due from related parties as at:

		December 31,				December 31,
		2023				2022
		$				$
Balances with affiliated entities
BHP Billiton (UK) DDS Limited			-				211,099
Kelltechnology SA Proprietary Ltd			1,433,243				748,836
Other receivables			1,433,243				959,935
Balances with management personnel
Related party receivables - Interest free			75,000				375,000
Related party receivables - Interest bearing			-				280,683
			75,000				655,683

		December 31				December 31
		2023				2022
		$				$
Balances with management personnel
Related party payables			132,048				-
			132,048				-

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