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Employment Matters
29 July 2013 Employment

Employment Matters

In Apollo Tyres SA (Pty) Ltd v CCMA & Others (unreported case DA1/11 [2013] ZALAC) a benefit was said to be any advantage or privilege to which an employee was entitled or offered, in terms of an existing policy or practice, and which was granted at the employer's discretion.

Tax Alert
26 July 2013 Tax & Exchange Control

Tax Alert

For a long time, exchange controls in South Africa (SA) have been the source of great frustration for people bringing money into the country, and South Africans wishing to take their money and other assets abroad.

Dispute Resolution Matters Winter 2013
24 July 2013 Dispute Resolution

Dispute Resolution Matters Winter 2013

When considering whether a company should be placed under business rescue there appears to be conflicting views on determining whether there is a reasonable prospect for rescuing a company. Is the proverbial bar being set too high or too low by our courts?

Corporate and Commercial Alert
22 July 2013 Corporate & Commercial

Corporate and Commercial Alert

The Financial Markets Act, No 19 of 2012 (FMA) was assented to by the President on 30 January 2013 and came into force on 3 June 2013 in terms of Government Gazette number 36485 of 31 May 2013.

Employment Alert
22 July 2013 Employment

Employment Alert

An employee who is absent from work for reasons of ill health is required to submit a medical certificate as proof of such incapacity to be entitled to paid sick leave. In terms of s23 of the Basic Conditions of Employment Act, No 75 of 1997 (BCEA), the medical certificate must be "issued and signed by a medical practitioner or any other person who is certified to diagnose and treat patients and who is registered with a professional council established by an Act of Parliament."

Tax Alert
19 July 2013 Tax & Exchange Control

Tax Alert

The draft Taxation Administration Laws Amendment Bill, 2013 (TALAB) was released by the South African Revenue Services (SARS) on 5 July 2013 for public comment.

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The Way to BEE
1 July 2007 Black Economic Empowerment (BEE)

The Way to BEE

Cliffe Dekker Hofmeyr has compiled this guide to broad-based black economic empowerment (BEE)...

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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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Tax Law Amendment Act
16 May 2016 Tax & Exchange Control

Tax Law Amendment Act

The ministry of finance says that the 2015 Tax Law Amendment Act provisions relating to retirement will come into force on 1 March 2016, however the annuitization requirement for provident fund will be postponed to the 1 March 2018 but some tax experts are concerned that the delays will hit consumers in the long term. Ruaan van Eeden, director in the Tax and Exchange Control practice explains the implications of this latest development.

Johan Jacobs talks about the budget speech
16 May 2016 Trusts & Estates

Johan Jacobs talks about the budget speech

Johann Jacobs, national practice head and director in the Trust and Estates practice talks about the budget speech which was delivered by the finance minister from trusts tax perspective.

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.