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Data Protection and Privacy Alert
26 March 2014 Technology, Media & Telecommunications

Data Protection and Privacy Alert

The introduction of the Protection of Personal Information Act, No 4 of 2013 (not yet in force) will affect the position of a prospective employer in verifying the credentials of candidates. References would include those from past employers and, where appropriate, a background investigation into the criminal and credit history of the applicant.

Employment Alert
24 March 2014 Employment

Employment Alert

Section 34 of the Basic Conditions of Employment Act, No 75 of 1997 regulates deductions that an employer can make from an employee's remuneration. The general rule is that a written agreement is required from an employee prior to any deduction being made from their remuneration.

Tax Alert
20 March 2014 Tax & Exchange Control

Tax Alert

An interesting advance tax ruling was released by the South African Revenue Service (SARS) on 12 March 2014. Binding Private Ruling 164 (Ruling) deals with the buy-back of ordinary shares by a company at an amount in excess of the market value of the shares.

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Real Estate Alert
4 November 2010 Real Estate

Real Estate Alert

On 18 October 2010, the Minister of Trade and Industry issued a draft Property Sector Charter for public comment...

Tax Alert
29 October 2010 Tax & Exchange Control

Tax Alert

The Supreme Court of Appeal (SCA) was recently called upon to determine whether the amendment to the...

Tax Alert
22 October 2010 Tax & Exchange Control

Tax Alert

Judgment was given on 15 September 2010 in the case of I-Net Bridge (Proprietary) Limited v CSARS...

Tax Alert
15 October 2010 Tax & Exchange Control

Tax Alert

The South African Revenue Service (SARS) is granted extensive powers in fiscal legislation to demand the disclosure of taxpayers' information to them.

Tax Alert
8 October 2010 Tax & Exchange Control

Tax Alert

In the recent appeal of the GlaxoSmithKline case the taxpayer won the appeal pursuant to the determination of an...

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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.