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Tax Alert
27 June 2014 Tax & Exchange Control

Tax Alert

The South African Revenue Service recently issued an updated Draft Notice listing transactions that constitute reportable arrangements for purposes of s35(2) of the Tax administration Act No 28 of 2011.

Dispute Resolution Matters
25 June 2014 Dispute Resolution

Dispute Resolution Matters

Interest often has a material effect on the amount owed by a debtor. This is also true in the case of unliquidated debts, such as damages of which the amount is only ascertainable after an investigation.

Competition Alert
25 June 2014 Competition

Competition Alert

The Competition Tribunal released its decision, in finding that Sasol Chemical Industries Limited, as a dominant firm in the supply of purified propylene and polypropylene, had engaged in excessive pricing in contravention of the Competition Act, No 89 of 1998.

Draft Protected Disclosures Amendment Bill has wider ambit than before
23 June 2014 Employment

Draft Protected Disclosures Amendment Bill has wider ambit than before

The Protected Disclosures Amendment Bill of 2014 seeks to amend the Protected Disclosures Act, No 26 of 2000. In short, the purpose of the Act is to provide procedures for disclosing certain information regarding unlawful or irregular conduct by employees or employers and to protect employees from being subjected to occupational detriment or victimisation on account of having made a protected disclosure.

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Tax Alert
2 September 2011 Tax & Exchange Control

Tax Alert

With the 2011 IRB Rugby World Cup (RWC) around the corner, the question often arises as to how the...

Companies Act Matters
2 September 2011 Corporate & Commercial

Companies Act Matters

In what appears to be a severe blow to the doctrine of "unanimous assent", which for a long time formed an...

Aviation Matters
1 September 2011 Employment

Aviation Matters

For entirely understandable reasons, the regulation and control of air traffic in South Africa was designated as an essential service, from 6 June 1997.

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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.