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Decriminalise your disciplinary hearings even further
2 September 2019 Employment

Decriminalise your disciplinary hearings even further

An employee of the Department of Social Development was sentenced to direct imprisonment for charges of bribery and corruption for four years. Upon release, his employer issued him with a written notice of termination due to incapacity. At the arbitration proceedings, the arbitrator found the employee’s dismissal procedurally unfair, awarding him three months’ compensation. The employee took the award on review, contending that his dismissal was also substantively unfair.

Sharing is caring - ruling on disposal and acquisition of shares by a PBO
30 August 2019 Tax & Exchange Control

Sharing is caring - ruling on disposal and acquisition of shares by a PBO

The Income Tax Act, No 58 of 1962 (Act) states that where a non-profit company, trust or association of persons meets certain requirements in the Act, it can be approved by SARS as a public benefit organisation (PBO), which enjoys certain tax benefits. To obtain approval a PBO is required, amongst other things, to carry on public benefit activities (PBAs) with a philanthropic intent and in a non-profit manner. However, it may happen that a PBO has excess funds that it would like to invest to earn interest, for example, which interest it would then also use to carry on public benefit activities.

The landscape for women in law
29 August 2019 Pro Bono & Human Rights

The landscape for women in law

National Practice Head and Director in the Pro Bono & Human Rights practice, Jacquie Cassette, recently joined SABC's Morning Live to discuss the landscape for women in law.

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One right two many - A tale of two rights: The double granting of mineral rights decided upon
21 August 2019 Mining & Minerals

One right two many - A tale of two rights: The double granting of mineral rights decided upon

Mining in South Africa is no mean feat and oftentimes requires a feat of engineering. However, before there can be boots and excavators on (or under) the ground, a right is required in order to extract the precious metals and minerals that make millions. The Department of Mineral Resources (DMR) is responsible for the granting of mining rights and prospecting rights to extract minerals, however in the case of Aquila Steel (S Africa) (Pty) Ltd v Minister of Mineral Resources and Others (CCT08/18) [2019] ZACC 5; 2019 (4) BCLR 429 (CC); 2019 (3) SA 621 (CC) (15 February 2019) the DMR granted two prospecting rights on the same land to two different entities. The saga unfolds…

Recognition of Customary Marriages Amendment Bill: Matrimonial property regimes applicable to customary, polygynous marriages
19 August 2019 Trusts & Estates

Recognition of Customary Marriages Amendment Bill: Matrimonial property regimes applicable to customary, polygynous marriages

On 24 July 2019, Cabinet approved submission of the Draft Recognition of Customary Marriages Amendment Bill of 2019 (Draft Bill) to Parliament. The Draft Bill seeks to amend certain provisions of the Recognition of Customary Marriages Act, No 120 of 1998 (Act), particularly with regard to the matrimonial property regimes applicable to polygynous, customary marriages.

Fora(ging) for tax relief – a judgment about reviewing a SARS assessment or decision
16 August 2019 Tax & Exchange Control

Fora(ging) for tax relief – a judgment about reviewing a SARS assessment or decision

In terms of South African tax law, where a taxpayer wishes to object or appeal against an assessment issued by or decision made by the South African Revenue Service (SARS), it must do so in the manner prescribed in the Tax Administration Act, No 28 of 2011 (TAA). Where a dispute is not resolved pursuant to an objection lodged by a taxpayer, the taxpayer can appeal the decision to the Tax Court.

Warrantors beware: An independent contractor can be your “agent”
14 August 2019 Corporate & Commercial

Warrantors beware: An independent contractor can be your “agent”

When negotiating commercial agreements (such as sales and leases), parties typically spend a lot of time on the warranties. A warranty is a contractual term by which a party to a contract assumes absolute liability for the accuracy and proper performance thereof, to the extent that he cannot rely on impossibility of performance or absence of knowledge of fault to escape liability (but this may of course be modified by the wording of the warranty in question). Sometimes one finds a qualification/limitation to a party’s liability under a warranty to the effect that a party shall not be liable for damages other than those occasioned by the party’s “employees, servants or agents” (Agent Qualification).

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Jerome Brink discusses sugar tax
12 March 2018 Tax & Exchange Control

Jerome Brink discusses sugar tax

Senior Associate in Tax & Exchange Control, Jerome Brink, was recently interviewed by Cape Talk's John Maytham. During his interview he discussed sugar tax, which will come into effect on 1 April.