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Section 14 of the Prescription Act, No 56 of 1972 – A life line
10 September 2014 Dispute Resolution

Section 14 of the Prescription Act, No 56 of 1972 – A life line

It's no joke, prescription is probably one of the most dreaded expressions in the legal profession, even more so when an attorney has to inform his client that his claim has prescribed. It's probably the closest we can get to understanding how a medical doctor must feel when walking out into the hospital's waiting room and having to tell hopeful family members that there was nothing more he could do for his patient.

What is unfair discrimination on an ‘arbitrary ground’?
9 September 2014 Employment

What is unfair discrimination on an ‘arbitrary ground’?

The Employment Equity Amendment Act, No 47 of 2013 (EEAA) has introduced an amendment to s6 of the Employment Equity Act, No 55 of 1998 (EEA) – the listed grounds of discrimination. The EEAA prohibits unfair discrimination of an employee on any one or more of the listed grounds (for example race, gender, sex, disability, pregnancy, religion and HIV status) or on any other arbitrary ground.

Security for costs: A new dispensation?
9 September 2014 Dispute Resolution

Security for costs: A new dispensation?

The new Companies Act, No 71 of 2008 (new Companies Act) has removed the courts' legislative discretion to require an impecunious plaintiff company to furnish security for costs. So what does this mean for defendants?

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Tax Alert
26 April 2012 Tax & Exchange Control

Tax Alert

The issue has often arisen as to whether the payment of a dividend that results in the creation of negative reserves can still be said to be a dividend or whether it is effectively funded from the share capital of a company.

Competition Alert
25 April 2012 Competition

Competition Alert

In the first of a series of expected decisions from the Constitutional Court (Court) relating to various competition law procedural matters, the Court has ruled that the Competition Tribunal’s (Tribunal) decision...

Employment Alert
23 April 2012 Employment

Employment Alert

South Africa's Department of Home Affairs (DHA) has implemented a new programme whereby all visa-exempt nationals must request advance travel authorisation for business purposes prior to entry.

Tax Alert
20 April 2012 Tax & Exchange Control

Tax Alert

The issue pertaining to whether a trust is liable for dividends tax should a company pay a dividend to the trust as the registered owner of the shares has recently been clarified by SARS.

Companies Act - Social and Ethics Alert 19 April 2012
19 April 2012 Corporate & Commercial

Companies Act - Social and Ethics Alert 19 April 2012

The enactment of s72(4) and s(5) of the Companies Act, No 71 of 2008 (Act), read with Regulation 43, marks the most significant shift in the history of corporate accountability and reporting in South Africa.

Trust and Estates Alert
18 April 2012 Trusts & Estates

Trust and Estates Alert

In this alert, we pick up a theme raised in a previous alert stressing the importance of pre-planning before drafting a Will, which leads us to the question: what falls into the estate?

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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.