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NEC4: A step up from the NEC3?
13 April 2017 Dispute Resolution

NEC4: A step up from the NEC3?

With time, it becomes necessary for construction and engineering contracts to be updated. This alert identifies the differences in the latest iteration of the NEC: the NEC4.

Commercially lucrative agreements with the state are not necessarily so
12 April 2017 Dispute Resolution

Commercially lucrative agreements with the state are not necessarily so

The decision of the Western Cape High Court in Parkscape v MTO Forestry (Pty) Ltd and Sanparks (15910/2016) [2017] ZAWCHC 22 (1 March 2017) emphasises how a private entity places itself at risk when concluding a commercial contract with a state entity as highlighted by the decision of the Constitutional Court in Black Sash Trust v Minister of Social Development and Others concerning the payment of social grants by a private company, Cash Paymaster Services (Pty) Ltd. The earlier decision of the Western Cape High Court in Parkscape v MTO Forestry (Pty) Ltd and Sanparks (15910/2016) [2017] ZAWCHC 22 (1 March 2017) again emphasises how a private entity places itself at risk when concluding a commercial contract with a state entity.

PAJA review: Too little, too late
12 April 2017 Dispute Resolution

PAJA review: Too little, too late

In the recent case of Asla Construction (Pty) Ltd v Buffalo City Metropolitan Municipality (894/2016) [2017] ZASCA 23 (24 March 2017), the Supreme Court of Appeal (SCA) upheld the appeal instituted by Asla Construction (Pty) Limited (Appellant) on the basis of its contention that Buffalo City Metropolitan Municipality (Municipality) failed to bring its application for the review and setting aside of a contract it awarded to the Appellant without unreasonable delay and within 180 days of its award.

Ignoring a decision doesn’t make it go away
12 April 2017 Dispute Resolution

Ignoring a decision doesn’t make it go away

Over 12.1 million licenced drivers came into contact with the electronic National Traffic Information System (eNaTIS), used to pay speeding fines, renew car licences, conduct roadworthy tests and generally implement road traffic legislation. In November 2016, the Constitutional Court in Department of Transport and Others v Tasima (Pty) Limited [2016] ZACC 39 upheld the Department’s challenge to a decision of its erstwhile Director General to extend a contract to a private company, Tasima, for the operation of the eNaTIS.

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A step in the right direction: small business corporations regime extended to personal liability companies
14 October 2016 Tax & Exchange Control

A step in the right direction: small business corporations regime extended to personal liability companies

On 8 July 2016, National Treasury (Treasury) released a draft Taxation Laws Amendment Bill (TLAB) and specific draft regulations related thereto, all of which aim to give effect to the various tax proposals announced in the 2016 National Budget Speech. One of these proposals relates to the extension of the small business corporations (SBCs) tax regime to personal liability companies (PLCs).

Taxable benefits provided to expatriate employees seconded in South Africa
14 October 2016 Tax & Exchange Control

Taxable benefits provided to expatriate employees seconded in South Africa

The nature of the business of many multinational companies requires them to send their employees to other countries across the globe in order to, among other things, manage and assist with special projects, implement firm-wide systems and ensure a standard level of quality in operations. Such seconded employees are often subject to tax in their host country, yet remain tax residents in their home country.

Liquefied natural gas to power independent power producer procurement programme – what you need to know
12 October 2016 Projects & Infrastructure

Liquefied natural gas to power independent power producer procurement programme – what you need to know

On 4 October 2016, the South African Department of Energy (DoE) released the long awaited Preliminary Information Memorandum (PIM) for the Liquefied Natural Gas (LNG) to Power Independent Power Producer Procurement Programme (LNG-to-Power IPP Procurement Programme). The PIM provides insight into the LNG-to-Power IPP Procurement Programme and allows interested parties to consider the opportunities that it presents.

Red light remains for the Andalusite merger
12 October 2016 Competition

Red light remains for the Andalusite merger

After a lengthy period of litigation before the competition authorities, the Competition Tribunal (Tribunal) has prohibited the proposed acquisition by Imerys South Africa Proprietary Limited (Imerys) of Andalusite Resources Proprietary Limited (AR).

Firms can have their (ice cream) cake and eat it too: Non-compete clauses are not necessarily anti-competitive
12 October 2016 Competition

Firms can have their (ice cream) cake and eat it too: Non-compete clauses are not necessarily anti-competitive

The Competition Tribunal (Tribunal) recently unconditionally approved a large merger between two firms active in the ice cream industry, namely Nestlé S.A (Nestlé), as the primary acquiring firm, and R&R Ice Cream Public Limited Company (R&R), as the primary target firm. In its reasons issued on 12 August 2016, the Tribunal re-affirmed some of the basic principles surrounding non-compete clauses.

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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.