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Sars's power to request relevant material
5 February 2015 Tax & Exchange Control

Sars's power to request relevant material

Section 46(1) of the Tax Administration Act, No 28 of 2011 (TAA) gives the South African Revenue Service (SARS) the power, for purposes of the administration of a tax act in relation to a taxpayer, to request a taxpayer or another person, within a reasonable period, to submit relevant material (whether orally or in writing) to SARS. This subsection applies to taxpayers whether identified by name or objectively identifiable. Subsection (2) gives a senior SARS official the authority to request relevant material in respect of taxpayers in an objectively identifiable class of taxpayers.

Competition appeal court dismisses appeal in favour of SAB
4 February 2015 Competition

Competition appeal court dismisses appeal in favour of SAB

In March 2014, the Competition Tribunal dismissed a case against South African Breweries Limited (SAB) in respect of its distribution systems. The Competition Commission alleged that SAB's conduct amounted to (i) unlawful price discrimination in contravention of s9 of the Competition Act, No 89 of 1998 (Act) to the extent that SAB charged a different price to its authorised distributors (being the retail price minus a discount) than to other distributors (being the retail price) (referred to as the price discrimination case); (ii) market division in contravention of s4(1)(b) of the Act as SAB agreed not to compete with its authorised distributors for the distribution of SAB products in the exclusive territories (referred to as the horizontal case); and, alternatively, (iii) a vertical restrictive practice in contravention of s5(1) by virtue of the territorial carve-outs being anti-competitive and not capable of justification (referred to as the vertical s5(1) case); and (iv) minimum resale price maintenance in contravention of s5(2) of the Act (referred to as the minimum resale price maintenance case).

Lewis and Shoprite Checkers acquire parts of the business of Ellerines
4 February 2015 Competition

Lewis and Shoprite Checkers acquire parts of the business of Ellerines

On 12 November 2014 and 12 December 2014, the Competition Tribunal approved two transactions relating to the attempts to raise capital for the struggling Ellerine group as part of the current business rescue process it is engaged in. The Tribunal first conditionally approved the acquisition by Lewis Stores Proprietary Limited (Lewis) of 63 Beares Stores from Ellerine Furnishers Proprietary Limited and then conditionally approved the assignment of certain leases and employment of the employees of selected Ellerine Furnitures Proprietary Limited stores by Shoprite Checkers Proprietary Limited (Shoprite Checkers).

South African Competition Commission seeks public comment on its draft guidelines
4 February 2015 Competition

South African Competition Commission seeks public comment on its draft guidelines

Section 79(1) of the Competition Act, No 89 of 1998 (Act) empowers the Competition Commission to prepare guidelines to support its policy approach on matters within its jurisdiction. In this light, the Commission published its draft Guidelines for the Determination of Administrative Penalties for Prohibited Practices (Guidelines) for public comment on 10 December 2014.

Competition Commission conducts dawn raid at Akulu Marchon and Investchem
4 February 2015 Competition

Competition Commission conducts dawn raid at Akulu Marchon and Investchem

The Commission is armed with an arsenal of powers to conduct its investigations into alleged anti-competitive behaviour. One such power is the use of search and seizure operations, otherwise known as dawn raids. Section 48 of the Competition Act, No 89 of 1998 (Act) empowers the Commission to enter a firm's business premises in order to inter alia search the premises, inspect and request copies of any document, search electronic data and remove items from the premises, provided it has a bearing on the investigation.

Tribunal dismisses private action to challenge professional optometry rules
4 February 2015 Competition

Tribunal dismisses private action to challenge professional optometry rules

The question of whether Rule 8 (Rule 8) of the Ethical Rules of Conduct for Practitioners Registered under the Health Professions Act of 1974, read together with the Policy Document on Undesirable Business Practice (Policy), facilitated a prohibited practice under s4(1)(1) of the Competition Act, No 89 of 1998 (Act) was referred to the Competition Commission by Ian Walter Buchanan. In essence, Rule 8 and the Policy prohibit private businesses from acquiring ownership in the professional practice of optometrists and also do not allow for optometrists to practice professionally in the employ of or be in partnership with anyone not registered as an optometrist. The Commission issued a notice of non-referral, thereby dismissing the complaint and, consequently, Mr Buchanan privately referred the matter to the Competition Tribunal.

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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).

Tax Alert
15 February 2013 Tax & Exchange Control

Tax Alert

The Tax Administration Act, No 28 of 2011 (TAA) provides a list of scenarios where the Commissioner may reject an application for an advance tax ruling.

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A name is worth a thousand suits
1 February 2008 Dispute Resolution

A name is worth a thousand suits

The Supreme Court of Appeal recently handed down a decision confirming that a name can be protected against any unauthorised use or publication.

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.