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Protecting the silver lining: SCA confirms no employees’ tax on preferential awards paid to  employees of insolvents
16 April 2020 Tax & Exchange Control

Protecting the silver lining: SCA confirms no employees’ tax on preferential awards paid to employees of insolvents

The Fourth Schedule to the Income Tax Act 58 of 1962 (ITA), places an obligation on all employers and representative employers, as defined in the Fourth Schedule, to withhold employees’ tax from all remuneration paid to persons who are employees, in terms of the Fourth Schedule. The application of the Fourth Schedule to the ITA and the obligation to withhold employees’ tax, arose in the recent reported judgment of Commissioner for South African Revenue Service v Pieters and Others 2020 (1) SA 22 (SCA) (Pieters Case). In this matter, the Supreme Court of Appeal (SCA) had to decide whether liquidators ought to withhold employees’ tax from payments made to employees under section 98A of the Insolvency Act 24 of 1936 (Insolvency Act).

Black Economic Empowerment: Can black people front?
15 April 2020 Black Economic Empowerment (BEE)

Black Economic Empowerment: Can black people front?

The commission of a fronting practice is criminalised under the Broad-Based Black Economic Empowerment Act (B-BBEE Act). A fronting practice is any transaction, arrangement or conduct that undermines or frustrates the achievement of the objectives of the B-BBEE Act or its implementation.

COVID-19 Corporate & Commercial Legal Considerations Webinar | 9 April 2020: More answers to your questions
15 April 2020 Corporate & Commercial

COVID-19 Corporate & Commercial Legal Considerations Webinar | 9 April 2020: More answers to your questions

Since early 2020, the world has been confronted with the deadly COVID-19 pandemic. Particularly since early March 2020, many countries have requested or enforced social distancing, curfews and/or lockdowns to mitigate and suppress the spread of the virus, often with adverse effects on many sectors of each economy. South Africa has been no exception.

Do not fear the never-ending opportunity to set aside tenders
15 April 2020 Dispute Resolution

Do not fear the never-ending opportunity to set aside tenders

As a general principle of law, decisions by organs of state, such as those concerning the award of a tender, must be challenged as soon as possible once the decision is made and communicated. For organs of state, the Constitutional Court has held that decisions must be challenged within a “reasonable” period and for private persons that reasonable time period is 180-days. Usually, absent an adequate explanation, a court is not obligated to consider late complaints.

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The fate of asylum seekers during lockdown in South Africa
14 April 2020 Pro Bono & Human Rights

The fate of asylum seekers during lockdown in South Africa

It has been accepted by the Constitutional Court that asylum seekers are unquestionably a vulnerable group in society whose plight calls for compassion. They are generally victims of circumstance as they have little to no control over the conditions that cause them to flee their home countries, added to these experiences is the further strain associated with displacement to a foreign country.

Use of common property during lockdown
14 April 2020 Real Estate

Use of common property during lockdown

Residents of sectional title schemes have been left with a degree of uncertainty as to whether they are to remain confined to their sections or whether the use of common property and/or exclusive use areas are permissible during the lockdown period. In order to answer, what may seem like a simple question, it is necessary to understand the context that we find ourselves in.

Donations and funds established to assist with the COVID-19 disaster relief efforts: The special tax dispensation
9 April 2020 Tax & Exchange Control

Donations and funds established to assist with the COVID-19 disaster relief efforts: The special tax dispensation

In our Tax & Exchange Control Alert of 3 April 2020, we briefly discussed the proposed tax relief in relation to COVID-19 disaster relief funds and the making of donations to such funds, which is provided for in the 2020 Draft Disaster Management Tax Relief Bill (Draft Tax Relief Bill). We discuss this relief measure here in more detail.

Foreign exchange and local change: The Supreme Court of Appeal considers section 24I of the Income Tax Act and the effect of COVID-19 on time periods in the Tax Administration Act
9 April 2020 Tax & Exchange Control

Foreign exchange and local change: The Supreme Court of Appeal considers section 24I of the Income Tax Act and the effect of COVID-19 on time periods in the Tax Administration Act

In the recent Supreme Court of Appeal (SCA) judgment, Telkom SA SOC Limited v The Commissioner for the South African Revenue Service [2020] ZASCA 19 (25 March 2020), the SCA dealt with two separate legal issues stemming from an appeal and a cross-appeal brought by the respective parties to the case.

No business rescue option for financially distressed foreign and external companies
8 April 2020 Dispute Resolution

No business rescue option for financially distressed foreign and external companies

The Companies Act 71 of 2008 (as amended) (Companies Act) introduced an option, other than liquidation, for companies that are financially distressed. This option is ‘business rescue’ and it provides for the temporary supervision of a financially distressed company’s affairs by a business rescue practitioner, and gives the company breathing space by allowing a temporary moratorium (suspension) on claims against the company. During business rescue the company is given an opportunity to restructure its affairs (including liabilities) with the hope that it can turn its business around and operate from a solvent position.

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Cliffe Dekker Hofmeyr intends to approach the Labour Court regarding ruling on the deeming provision
3 July 2015 Employment

Cliffe Dekker Hofmeyr intends to approach the Labour Court regarding ruling on the deeming provision

Cliffe Dekker Hofmeyr's employment lawyers will approach the South African Labour Court to review a decision made by the National Bargaining Council for the Road Freight and Logistics Industry (NBCRFLI) on the 26th of June 2015. The decision concerns the two approaches taken when determining the employment relationship of employees of Temporary Employment Services.

Burglar bars for data
2 July 2015 Technology, Media & Telecommunications

Burglar bars for data

Cyber-espionage is on the rise, with increasing amounts of state secrets and intellectual property being stolen by hackers. Cyber-criminals are phishing banking details and are able to empty bank accounts. As a result of these cyber-security breaches, personal information can be intercepted and shared without consent.

The Ins and Outs of Outsourcing
30 June 2015 Outsourcing

The Ins and Outs of Outsourcing

According to a recent Outsourcing and Insourcing Report compiled by Deloittes, the trend towards IT outsourcing is increasing, with clients looking to optimize vendor relationships and improve operational efficiency.

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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.