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A South African citizen automatically loses their citizenship when they acquire the citizenship of another country in terms of section 6(1)(a) of the Citizenship Act: Is this unconstitutional?...
27 September 2021 Employment Law

A South African citizen automatically loses their citizenship when they acquire the citizenship of another country in terms of section 6(1)(a) of the Citizenship Act: Is this unconstitutional?...

In the recent case of Democratic Alliance v Minister of Home Affairs and Another 48418/2018 (6 August 2021), the High Court dismissed an application by the Democratic Alliance (DA) in which the DA challenged the constitutionality of section 6(1)(a) of the Citizenship Act 88 of 1995 (Act). Section 6(1)(a) of the Act makes provision for the automatic loss of citizenship when a citizen, who is not a minor, acquires the citizenship or nationality of another country through a voluntary and formal action, other than marriage.

Retrospective VAT apportionment: Denial of input tax
23 September 2021 Tax & Exchange Control

Retrospective VAT apportionment: Denial of input tax

In delivering the judgment in the Australian Full Federal Court decision in HP Mercantile (Pty) Ltd v Commissioner of Taxation, Hill J noted that the genius of a value added tax (VAT) system is that while tax is payable at each stage of commercial dealings with goods or services, an entity which acquires those goods or services as a result of a taxable supply made to it, is allowed a credit for the tax borne by that entity. That credit, known as an input tax, is available so long as the acquirer makes the acquisition in the course of carrying on an enterprise. The system of allowing input tax credits thus ensures that there is no cascading of tax and is essential for the operation of any VAT system.

The draft National Infrastructure Plan 2050: A focus on the water sector
22 September 2021 Environmental Law

The draft National Infrastructure Plan 2050: A focus on the water sector

On 10 August 2021, the Department of Public Works and Infrastructure (DPWI) published the draft National Infrastructure Plan (NIP) 2050 for public comment. A month later, the deadline for comments was extend to 1 October. The NIP 2050 is a document that recognises that the economic and social development of South Africa will depend on an increase in investment in, and development and maintenance of, the infrastructure of crucial sectors. Economic growth will be stunted if the infrastructure of vital sectors is substandard or non-existent. The first phase of the NIP 2050 focuses on the critical sectors of water, energy, freight transport and digital communications.

The agricultural sector in 2021, a positive outlook?
22 September 2021 Agriculture, Aquaculture & Fishing

The agricultural sector in 2021, a positive outlook?

2020 and 2021 have been exceptionally challenging years around the globe. The COVID-19 pandemic has, along with climate change, changing consumer preferences, and political turmoil, put the South African agricultural sector under much strain. Despite this, the sector is expected to be a key driver of economic growth and post COVID-19 economic recovery, both locally and internationally. While the South African economy has seen a decline since the arrival of COVID-19, according to Statistics South Africa, the agricultural sector is one of the sectors that has shown the highest growth in the second quarter of 2021.

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A South African citizen automatically loses their citizenship when they acquire the citizenship of another country in terms of section 6(1)(a) of the Citizenship Act: Is this unconstitutional?...
27 September 2021 Employment Law

A South African citizen automatically loses their citizenship when they acquire the citizenship of another country in terms of section 6(1)(a) of the Citizenship Act: Is this unconstitutional?...

In the recent case of Democratic Alliance v Minister of Home Affairs and Another 48418/2018 (6 August 2021), the High Court dismissed an application by the Democratic Alliance (DA) in which the DA challenged the constitutionality of section 6(1)(a) of the Citizenship Act 88 of 1995 (Act). Section 6(1)(a) of the Act makes provision for the automatic loss of citizenship when a citizen, who is not a minor, acquires the citizenship or nationality of another country through a voluntary and formal action, other than marriage.

Retrospective VAT apportionment: Denial of input tax
23 September 2021 Tax & Exchange Control

Retrospective VAT apportionment: Denial of input tax

In delivering the judgment in the Australian Full Federal Court decision in HP Mercantile (Pty) Ltd v Commissioner of Taxation, Hill J noted that the genius of a value added tax (VAT) system is that while tax is payable at each stage of commercial dealings with goods or services, an entity which acquires those goods or services as a result of a taxable supply made to it, is allowed a credit for the tax borne by that entity. That credit, known as an input tax, is available so long as the acquirer makes the acquisition in the course of carrying on an enterprise. The system of allowing input tax credits thus ensures that there is no cascading of tax and is essential for the operation of any VAT system.

The draft National Infrastructure Plan 2050: A focus on the water sector
22 September 2021 Environmental Law

The draft National Infrastructure Plan 2050: A focus on the water sector

On 10 August 2021, the Department of Public Works and Infrastructure (DPWI) published the draft National Infrastructure Plan (NIP) 2050 for public comment. A month later, the deadline for comments was extend to 1 October. The NIP 2050 is a document that recognises that the economic and social development of South Africa will depend on an increase in investment in, and development and maintenance of, the infrastructure of crucial sectors. Economic growth will be stunted if the infrastructure of vital sectors is substandard or non-existent. The first phase of the NIP 2050 focuses on the critical sectors of water, energy, freight transport and digital communications.

The agricultural sector in 2021, a positive outlook?
22 September 2021 Agriculture, Aquaculture & Fishing

The agricultural sector in 2021, a positive outlook?

2020 and 2021 have been exceptionally challenging years around the globe. The COVID-19 pandemic has, along with climate change, changing consumer preferences, and political turmoil, put the South African agricultural sector under much strain. Despite this, the sector is expected to be a key driver of economic growth and post COVID-19 economic recovery, both locally and internationally. While the South African economy has seen a decline since the arrival of COVID-19, according to Statistics South Africa, the agricultural sector is one of the sectors that has shown the highest growth in the second quarter of 2021.

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Treasury to Implement an Unemployment Insurance Fund
23 March 2021 Employment Law

Treasury to Implement an Unemployment Insurance Fund

Widely reported last week is a plan by the Treasury to set up an Unemployment Insurance Fund (UIF), in order to assist the unemployed as a result of the COVID-19 pandemic. As reported, the plan seems rather simple; a 1% tax will be levied on employees and employers alike in order to fund the UIF and offer a monthly stipend to the unemployed, or those unable to work due to illness.

Labour and Employment Guide 2020
23 March 2021 Employment Law

Labour and Employment Guide 2020

Partner Desmond Odhiambo and Associate Peter Mutema recently contributed to the 2020 edition of Getting The Deal Through - Labour and Employment.

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The Cradock Four
2 August 2021 Dispute Resolution

The Cradock Four

Tim Fletcher, Head of our Dispute Resolution practice, joined eNCA to discuss the application in the Pretoria High Court to compel the National Prosecuting Authority to make a decision on whether it will prosecute those suspected of being behind the 1985 murder of the Cradock Four. CDH is acting on a pro bono basis for the family of Lukhanyo Calata, and others.

The state of business rescue in South Africa
22 July 2021 Dispute Resolution

The state of business rescue in South Africa

Belinda Scriba, Director in our Dispute Resolution practice joined Newzroom Africa to discuss the state of business rescue in South Africa. One of the major concerns raised is that the country may not have enough business rescue practitioners for the companies already in business rescue, let alone those rescues that are anticipated as a result of the latest civil unrest experienced in Gauteng and KwaZulu-Natal.

Recent action by the Competition Authority of Kenya
13 July 2021 Competition Law

Recent action by the Competition Authority of Kenya

CDH Kenya Corporate Partner, Njeri Wagacha joined The Situation Room on Spice FM. She discussed recent action by the Competition Authority of Kenya to fine bread manufacturers as part of its consumer protection agenda.

COVID-19 Mandatory Vaccination Policies
29 June 2021 Employment Law

COVID-19 Mandatory Vaccination Policies

Tamsanqa Mila, Senior Associate in our Employment Law practice joined Newzroom Afrika to discuss the COVID-19 Mandatory Vaccination Policies. He also gives insight into various COVID-19 employment law related issues in the workplace.

The unintended consequences of living together
15 June 2021 Trusts & Estates

The unintended consequences of living together

Trusts & Estates Senior Associate Linda Coffee-Kotze joined On Point on SABC 3 to contribute to a report on The (un)intended consequences of living together – why you should have a valid Will.

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Digital progression of South Africa's courts
14 September 2021 Dispute Resolution

Digital progression of South Africa's courts

Belinda Scriba, Director in the Dispute Resolution practice joined Cape Talk to discuss the digital progression of South Africa's courts, particularly amid Covid-19 and lockdown. She especially highlights the challenges and solutions in electronic tracing of case files and legal documentation

Njeri Wagacha talks to George Owuor
8 September 2021 Corporate & Commercial

Njeri Wagacha talks to George Owuor

On this month’s podcast Njeri Wagacha talks to George Owuor, Director of Policy, Sub-Saharan Africa, Mastercard. Njeri and George talk about lobbying, the regulation of social media, data protection, cybersecurity, trade and financial services in Africa.

Employees taking taking advantage of the employment relationship while working from home
3 September 2021 Employment Law

Employees taking taking advantage of the employment relationship while working from home

Gillian Lumb, Director in our Employment Law practice joined Cape Talk to discuss various scenarios where employees could be taking advantage of the employment relationship, while working from home. She expands on drinking during working hours, employees inflating work hours, or moonlighting and the legal implications in these circumstances. Gillian explains that employers can put measures in place to monitor their employees' performance while working remotely.

Temporary financial relief scheme around the civil unrest
31 August 2021 Employment Law

Temporary financial relief scheme around the civil unrest

Kgodisho Phashe, Associate in the Employment Law practice joined Kaya FM to talk about the temporary financial relief scheme around the civil unrest in South Africa. Kgodisho discusses the benefits and conditions of the scheme, and who qualifies.