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Fundraising by public benefit organisations – SARS issues binding private ruling
21 February 2020 Tax & Exchange Control

Fundraising by public benefit organisations – SARS issues binding private ruling

In the current economic climate, entities in the non-profit sector are looking for new and innovative ways to fund their operations. To the extent that an entity in the non-profit sector is an approved public benefit organisation (PBO) in terms of section 30 of the Income Tax Act 58 of 1962 (Act), such an entity must at all times comply with the provisions of section 30 to retain its PBO status.

Increased wages: a step forward
18 February 2020 Employment

Increased wages: a step forward

The National Minimum Wage Act, No. 9 of 2018 (NMWA) which came into force on 1 January 2019 was enacted within the context of advancing economic development and social justice by reducing wage inequality and protecting the lowest paid workers from exploitation by employers who pay unconscionably low wages, amongst other things. It is within this context that the amendments made in terms of the NMWA and the Basic Conditions of Employment Amendment Act, No. 75 of 1997 (BCEA) have helped contribute to the progression of the employment law legislative framework in South Africa.

The deal with break-fees
18 February 2020 Corporate & Commercial

The deal with break-fees

The term “headed for an economic downturn” has the look and feel of a buzzword that has overstayed its welcome on newspaper headlines. Now more than ever taking the first step to start a corporate transaction in the current state of the global economy is a daunting task for all parties concerned. The high costs and reputational risks of a failed deal have demanded that corporate lawyers come up with new and innovative ways to ensure that a commercial deal succeeds. This article assesses the payment of break-fees also known as (“break-up fees” or “termination fees”) in merger and acquisition transactions (M&A Transactions) to protect the consummation of deals

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Common purpose in misconduct during strikes
10 February 2020 Employment

Common purpose in misconduct during strikes

In the court case of NUMSA obo Aubrey Dhludhlu & Others and Marley Pipe Systems (SA) (Pty) Ltd, case number JS878/17, the Labour Court had to assess whether more than 100 employees acted with common purpose when they assaulted an employee. The employer argued that all the employees directed their wills and actions towards the achievement of a prohibited result. Those that could get to the employee who was assaulted, physically assaulted him and those that could not, encouraged the others to assault him and rejoiced in the outcome. In considering the matter, the common purpose requirements were restated.

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Women in the workplace need flexibility and engagement
12 August 2015 Competition

Women in the workplace need flexibility and engagement

The work life balance does not exist and life is a juggling act. However, flexibility can make the juggling easier and it is this flexibility, alongside an open dialogue, that is proving invaluable for career women who also want to be there for their families.

Our new journey as we close the chapter on our formal alliance with dla piper
7 August 2015

Our new journey as we close the chapter on our formal alliance with dla piper

After a very successful partnership with DLA Piper over many years, Cliffe Dekker Hofmeyr's partners have decided against a fuller integration with DLA Piper. Both CDH and DLA Piper have therefore concluded that their respective interests and strategies, internationally and on the African continent, are best delivered separately and so our formal alliance comes to an end on 31 August 2015.

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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.