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The Labour Relations Amendment Act will take effect on 1 January 2015
11 December 2014 Employment

The Labour Relations Amendment Act will take effect on 1 January 2015

On 1 January 2015 the Labour Relations Amendment Act (No.6 of 2014) (LRAA) will take effect, with the exception of s37(c), and South African businesses will have to comply with the new obligations created in the the Act. The LRAA signals a move by government to streamline the country’s labour environment and will require that South African businesses adjust the way they have traditionally employed and managed staff in their organisations.

Big win for banks against sureties in context of business rescue
5 December 2014 Dispute Resolution

Big win for banks against sureties in context of business rescue

On 1 December 2014 the Supreme Court of Appeal delivered what should be the final word (unless a constitutional court challenge is launched) on how courts will treat sureties who had stood and provided security for the debts of a company (principal debtor) that subsequently went into business rescue and had a business rescue plan adopted. Grant Ford, Director and Regional Practice Head of the Dispute Resolution practice at Cliffe Dekker Hofmeyr notes that up until this point, the question had been whether suretyships remain unaffected and enforceable in such circumstances.

Draft ruling on unbundling transactions
5 December 2014 Tax & Exchange Control

Draft ruling on unbundling transactions

The South African Revenue Service (SARS) recently issued a draft Binding General Ruling (BGR) that addresses the interpretation of the words "at the end of the day after that distribution" as used in s46(3)(a)(v) of the Income Tax Act 58 of 1962 (Act). Section 46 of the Act deals with unbundling transactions and provides parties to such a transaction with relief from various taxes that would otherwise become payable.

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Projects and Infrastructure Alert
1 March 2013 Projects & Energy

Projects and Infrastructure Alert

In the 2013 National Budget Speech delivered by the Minister of Finance, Pravin Gordhan on 27 February 2013, Government committed to expand infrastructure investment. The following overview is a summary of the salient points in the 2013 National Budget Speech pertaining to infrastructure.

Employment Alert
25 February 2013 Employment

Employment Alert

The definition of a 'benefit' as contemplated by s186(2)(a) of the Labour Relations Act, No 66 of 1995 (LRA) has plagued our courts since the promulgation of the LRA in 1995.

Tax Alert
22 February 2013 Tax & Exchange Control

Tax Alert

The ability to request remission for, or object to, the imposition of understatement penalties, in terms of the Tax Administration Act, No 28 of 2011 (TAA), has been severely curtailed and could see taxpayers left with no remedies at all.

Environmental Alert
20 February 2013 Environmental

Environmental Alert

In a recent application made by the Mtunzini Conservancy (Applicant) against Tronox KZN Sands (Pty) Ltd (Tronox), the court found that Tronox was not required to obtain town planning authorisation before it commenced with its mining activities.

Employment Alert
18 February 2013 Employment

Employment Alert

Once enacted later this year, the Labour Relations Amendment Bill (Bill) will amend a number of provisions in the Labour Relations Act, No 66 of 1995 (LRA), that deal with the powers of and the procedures relating to the Commission for Conciliation, Mediation and Arbitration (CCMA).

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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.