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Former Constitutional Court Judge, jurist and struggle stalwart, Justice Zak Yacoob gave a stirring keynote address at the the I decide = I am exhibition
8 November 2017 Pro Bono & Human Rights

Former Constitutional Court Judge, jurist and struggle stalwart, Justice Zak Yacoob gave a stirring keynote address at the the I decide = I am exhibition

Former Constitutional Court Judge, jurist and struggle stalwart, Justice Zak Yacoob gave a stirring keynote address at the the I decide = I am exhibition. The cocktail event was held at our Sandton offices in partnership with the Centre for Human Rights. The exhibit was displayed during the month of October.

Who is authorised to be a commissioner of oaths?
6 November 2017 Employment

Who is authorised to be a commissioner of oaths?

In terms of South African law, people occupying various offices in various professions can be authorised to act as commissioners of oaths in South Africa and thus are able to commission affidavits and certify documents within their own prescribed areas.

Amendment in respect of foreign employment income exemption
3 November 2017 Tax & Exchange Control

Amendment in respect of foreign employment income exemption

Alongside the 2017 Medium Term Budget Policy Statements, National Treasury released the revised version of the Taxation Laws Amendment Bill 27 of 2017 (Bill) on 25 October 2017. The Bill contains those proposals that were accepted by National Treasury and which were communicated to Parliament’s Standing Committee on Finance, during the report-back hearings.

Buying a house and paying transfer duty – Separate rights equals separate obligations
3 November 2017 Tax & Exchange Control

Buying a house and paying transfer duty – Separate rights equals separate obligations

In our recent Tax and Exchange Control Alert of 13 October 2017, we referred to the number of tax court judgments that were recently published by SARS on its website. One of these cases is the matter of Ms A and Mr B v The Commissioner for the South African Revenue Service (Case No IT13974 & 13993) (as yet unreported), handed down by the Tax Court on 24 March 2017. In this case Ms A and Mr B (Taxpayers) appealed against SARS’s decision regarding the transfer duty payable on a property which they purchased in terms of a written sale agreement.

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Tax consequences of waiver of contractual rights
12 May 2017 Tax & Exchange Control

Tax consequences of waiver of contractual rights

Capital gains tax (CGT) is levied on the disposal of an asset. The terms “disposal” and “asset” are defined widely in the Eighth Schedule to the Income Tax Act, No 58 of 1962 (Act). The term “disposal” includes “the forfeiture, termination, redemption, cancellation, surrender, discharge, relinquishment, release, waiver, renunciation, expiry or abandonment of an asset” (see paragraph 11(1)(b) of the Eighth Schedule to the Act (Eighth Schedule)).

Suit and tie or jeans and a T-shirt – the procedural fairness of an informal disciplinary hearing
10 May 2017 Employment

Suit and tie or jeans and a T-shirt – the procedural fairness of an informal disciplinary hearing

In the recent judgment of Passenger Rail Agency of South Africa v Moreki and Others (J190/15, JR2361/16) [2017] ZALCJHB 114 (28 March 2017), the Labour Court had to determine whether a disciplinary hearing not conducted in the usual formal manner was procedurally fair and whether such a disciplinary hearing can only be conducted in exceptional circumstances as per item 4(4) of Schedule 8 of the Labour Relations Act, No 66 of 1995 (LRA).

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An agent's right to commission
2 January 2008 Dispute Resolution

An agent's right to commission

An agent will have a claim for commission on a sale agreement if he introduced the parties to one another, thereby being the effective cause of the sale.

Beware the bogeyman
6 November 2004 Black Economic Empowerment (BEE)

Beware the bogeyman

The macro-economic rationale that lies at the heart of black economic empowerment (BEE) is to address the...

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Tax Law Amendment Act
16 May 2016 Tax & Exchange Control

Tax Law Amendment Act

The ministry of finance says that the 2015 Tax Law Amendment Act provisions relating to retirement will come into force on 1 March 2016, however the annuitization requirement for provident fund will be postponed to the 1 March 2018 but some tax experts are concerned that the delays will hit consumers in the long term. Ruaan van Eeden, director in the Tax and Exchange Control practice explains the implications of this latest development.

Johan Jacobs talks about the budget speech
16 May 2016 Trusts & Estates

Johan Jacobs talks about the budget speech

Johann Jacobs, national practice head and director in the Trust and Estates practice talks about the budget speech which was delivered by the finance minister from trusts tax perspective.

Employment tax incentives
10 March 2016 Tax & Exchange Control

Employment tax incentives

Nicole Paulsen, associate in the Tax and Exchange Control practice speaks about employment tax incentives and how it expires.