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National Environmental Management: Air Quality Act, No 39 of 2004: Declaration of greenhouse gases as priority air pollutants
19 May 2014 Environmental

National Environmental Management: Air Quality Act, No 39 of 2004: Declaration of greenhouse gases as priority air pollutants

The Minister of Environmental Affairs has proposed that ozone-depleting substances be declared priority air pollutants under the National Environmental Management: Air Quality Act No 39 of 2004 (the "Declaration"). These gases include chlorofluorocarbons; bromochlorofluorocarbons; halons; carbon tetrachloride; 1,1,1 trichloroethane; hydrobromofluorocarbons; and bromochloromethane.

Commercial building allowances
16 May 2014 Tax & Exchange Control

Commercial building allowances

The South African Revenue Service (SARS) recently released an interesting binding private ruling (BPR 169) dealing with the deduction of a commercial building allowance in respect of a unit, as contemplated in the Sectional Titles Act, No 95 of 1986 (Sectional Titles Act).

An update on the Tax Ombud
16 May 2014 Tax & Exchange Control

An update on the Tax Ombud

The Office of the Tax Ombud was officially launched by the Minister of Finance, Pravin Gordhan on 7 April 2014. Although 7 April 2014 was the official launch date, the Tax Ombud (Ombud) was appointed on 1 October 2013 as per the Tax Administration Act, No 28 of 2011 (TAA).

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Tax Alert
8 April 2011 Tax & Exchange Control

Tax Alert

A long standing dispute was finally resolved in the Supreme Court of Appeal in the matter between...

Tax Alert
4 April 2011 Tax & Exchange Control

Tax Alert

The Upper Tribunal of the United Kingdom's Tax and Chancery Court considered an appeal on...

Human Rights Alert
1 April 2011 Pro Bono & Human Rights

Human Rights Alert

The final draft of the Guiding Principles was published on 24 March by the United Nations Special Representative of...

Tax Alert
25 March 2011 Tax & Exchange Control

Tax Alert

South Africa imposes exchange controls. I do not know what the economic effects of the controls are.

Tax Alert
18 March 2011 Tax & Exchange Control

Tax Alert

Bell's whisky is by all accounts a popular drink in South Africa. It recently featured prominently in two cases...

Tax Alert
11 March 2011 Tax & Exchange Control

Tax Alert

The battle against the smuggling of illegal cigarettes is ongoing and the huge profits are generally ploughed back into this lucrative business venture.

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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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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.