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Stricter enforcement of the EEA under the amendments
15 September 2014 Employment

Stricter enforcement of the EEA under the amendments

The Employment Equity Act, No 55 of 1998 (EEA or Act) has been extensively amended. The amended act came into force and effect on 1 August 2014. This article examines the more stringent enforcement mechanisms introduced by the amendment act.

Keeping the lid on Pandora's Box
12 September 2014 Tax & Exchange Control

Keeping the lid on Pandora's Box

If only all judgments were formulated with the elegant reasoning and perspicacity of the judgment delivered by Rogers J in the Western Cape Division of the High Court in Kluh Investments (Pty) Ltd v Commissioner for the South African Revenue Service (case number A48/2014, as yet unreported) on 9 September 2014.

Liquidation: The effect on leases
12 September 2014 Dispute Resolution

Liquidation: The effect on leases

Landlords often have a false sense of security when entering into leases containing a clause providing that the lease will terminate automatically, or can be cancelled upon the tenant's insolvency as such clause is unenforceable.

Proposed changes to secondary transfer pricing adjustment
12 September 2014 Tax & Exchange Control

Proposed changes to secondary transfer pricing adjustment

National Treasury and the South African Revenue Service (SARS) recently released the draft Taxation Laws Amendment Bill 2014 (Bill). One of the key proposals in the Bill is to change the secondary transfer pricing adjustment mechanism from a deemed loan to a deemed dividend.

The sale of a rental enterprise
11 September 2014 Dispute Resolution

The sale of a rental enterprise

Commercial property including the rental ‘enterprise’ is often transferred to new owners as a going concern in terms of an agreement of sale. By operation of law, all rights and obligations in terms of any agreements of lease in respect of the premises are transferred to or assumed by the purchaser upon taking transfer of the premises. This is referred to as the huur gaat voor koop maxim, which simply means ‘lease trumps sale’.

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Trusts and Estates
16 May 2012 Trusts & Estates

Trusts and Estates

In this alert we continue our focus on assets that may or may not fall into your estate.

Employment Alert
14 May 2012 Employment

Employment Alert

In the recent judgment of Heroldt v Nedbank Limited (unreported judgment case no. DA 20/2010 dated 4 May 2012) the Labour Appeal Court (LAC) has criticised the provisions of the Labour Relations Act (LRA) that deny litigants the right to appeal an arbitration award granted by the CCMA.

Tax Alert
11 May 2012 Tax & Exchange Control

Tax Alert

Looking at press reports over the last couple of months, it would seem that the issue with South African tax practitioners is that they are not saying "NO" often (or loudly) enough according to the Minister of Finance and the SARS Commissioner.

Employment Alert
7 May 2012 Employment

Employment Alert

On 26 April 2012, the Minister of Labour (Minister) announced that the Employment Conditions Commission (Commission) will consider representations on increasing the Earnings Threshold (Threshold) in the Basic Conditions of Employment Act, No 75 of 1995 (BCEA).

Dispute Resolution Matters Autumn
4 May 2012 Dispute Resolution

Dispute Resolution Matters Autumn

In the law of delict, it is required that there should be a causal connection between the wrongful act (or omission) and the consequences that gave rise to the damages suffered by the person claiming damages.

Technology, Media and Telecommunications Alert
2 May 2012 Technology, Media & Telecommunications

Technology, Media and Telecommunications Alert

In 2008, the Department of Communications (DoC) published its Digital Migration Policy (Policy) setting out a three year plan for South Africa to transition from analogue television to digital television. On 7 and 17 February 2012, the DoC published its amendments to the Policy.

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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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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.