Sasol Pension Fund

Another draft Employment Equity economic sector targets: Have comments been considered?

Increasing climate change litigation risks: A focus on the private sector

In the recently published Global Climate Litigation Report: 2023 (Report), the United Nations Environment Programme provides valuable insight into the emerging trends surrounding climate change litigation. The importance of the increasing prevalence of these cases is well-highlighted in the Report, which references a “ body of legal precedent ” that is “ forming an increasingly well-defined field of law ”. The facts, arguments and findings surrounding the cases will therefore collectively serve as a reference point for local litigants seeking judicial intervention in matters involving climate policy, law or science.

Webinar Recording | Overview of the 2024 Budget Speech

Concept clarification: Zero-rated vs exempt supplies

“ Confused? Confusion is good. It’s an excellent place to learn something new from .” – Henna Inam Although seemingly simple, the value-added tax (VAT) concept of zero-rated supplies vs exempt supplies is often confused and misused. The importance of distinguishing between these concepts is, however, crucial for purposes of determining the VAT liability of a vendor as well as a vendor’s entitlement to claim input tax deductions in respect of expenses incurred. The distinction between these concepts as well as the importance behind the distinction is unpacked below.

Deadline for holders of Zimbabwean Exemption Permits has been extended until 31 December 2023

The now well-known Zimbabwean Exemption Permit (ZEP) has a longstanding history since it was initially implemented by the Republic of South Africa as the Dispensation of Zimbabweans Project (DZP) in 2009.

Unravelling SA's public procurement challenges

Vincent Manko joined Jeremy Maggs on Moneyweb to unpack the unravelling of SA's public procurement challenges – the ins and outs of the Public Procurement Tribunal.