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Proposed changes to the taxation of oil and gas
20 January 2022 Tax & Exchange Control

Proposed changes to the taxation of oil and gas

On 17 December 2021 National Treasury (NT) issued a tax policy discussion paper (NT discussion paper) on “What is the most appropriate tax regime for the oil and gas industry?” The NT discussion paper sets out certain key proposals on the taxation of upstream oil and gas activities along with a request for comments thereon. In this article we draw attention to the key proposals made in the NT discussion paper along with some brief commentary where appropriate.

Returning to work in 2022
20 January 2022 Employment Law

Returning to work in 2022

Dylan Bouchier, an Associate in our Employment Law practice joined Smile FM to unpack the returning to work in 2022, mandatory vaccinations, and navigating the new world of work. Dylan discusses hybrid working models and whether employers need to get consent from employees to implement these hybrid working models.

Climate change, keeping construction evergreen in the race to net zero
20 January 2022 Construction & Engineering

Climate change, keeping construction evergreen in the race to net zero

In this series, CDH’s Construction & Engineering experts address key issues facing the South African construction industry and provide insights into its future. Part 2 reviews the innovative digital solution of Building Information Modelling (BIM) and looks at the expected changes to construction processes following the release of the United Nations (UN) Climate Change Charter.

Competition Commissions guidelines the procurement and supply of school uniforms
19 January 2022 Competition Law

Competition Commissions guidelines the procurement and supply of school uniforms

Chris Charter, Director and Head of the Competition Law practice joined Smile FM to discuss the Competition Commission's guidelines on the markets for the procurement and supply of school uniforms. He explains how the guidelines are expected to foster greater choice for parents and guardians. Schools are encouraged to appoint more than one stockist and to include more generic uniform items

Don’t rely on a holding company to unscramble the egg
19 January 2022 Corporate & Commercial

Don’t rely on a holding company to unscramble the egg

In law of contract, fraudulent misrepresentation is a false statement of fact made by one party to another party before a contract is concluded. In this instance, the innocent party must be induced to enter into the contract due to the misrepresentation. If the statement is made with the knowledge of the statement’s untruthfulness, the statement is then fraudulent.

If you say you are sick, you better be sick! The Labour Appeal Court addresses the CCMA’s lenient approach to dishonesty
17 January 2022 Employment Law

If you say you are sick, you better be sick! The Labour Appeal Court addresses the CCMA’s lenient approach to dishonesty

In Woolworths (Pty) Ltd v Commission for Conciliation, Mediation and Arbitration and Others (PA12/2020) [2021] ZALAC 49 (10 December 2021), the Labour Appeal Court considered the consequences that flow from an employee being “too sick” to attend work, but well enough to attend a rugby match, all while enjoying the benefit of paid sick leave.

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Proposed changes to the taxation of oil and gas
20 January 2022 Tax & Exchange Control

Proposed changes to the taxation of oil and gas

On 17 December 2021 National Treasury (NT) issued a tax policy discussion paper (NT discussion paper) on “What is the most appropriate tax regime for the oil and gas industry?” The NT discussion paper sets out certain key proposals on the taxation of upstream oil and gas activities along with a request for comments thereon. In this article we draw attention to the key proposals made in the NT discussion paper along with some brief commentary where appropriate.

Climate change, keeping construction evergreen in the race to net zero
20 January 2022 Construction & Engineering

Climate change, keeping construction evergreen in the race to net zero

In this series, CDH’s Construction & Engineering experts address key issues facing the South African construction industry and provide insights into its future. Part 2 reviews the innovative digital solution of Building Information Modelling (BIM) and looks at the expected changes to construction processes following the release of the United Nations (UN) Climate Change Charter.

Don’t rely on a holding company to unscramble the egg
19 January 2022 Corporate & Commercial

Don’t rely on a holding company to unscramble the egg

In law of contract, fraudulent misrepresentation is a false statement of fact made by one party to another party before a contract is concluded. In this instance, the innocent party must be induced to enter into the contract due to the misrepresentation. If the statement is made with the knowledge of the statement’s untruthfulness, the statement is then fraudulent.

If you say you are sick, you better be sick! The Labour Appeal Court addresses the CCMA’s lenient approach to dishonesty
17 January 2022 Employment Law

If you say you are sick, you better be sick! The Labour Appeal Court addresses the CCMA’s lenient approach to dishonesty

In Woolworths (Pty) Ltd v Commission for Conciliation, Mediation and Arbitration and Others (PA12/2020) [2021] ZALAC 49 (10 December 2021), the Labour Appeal Court considered the consequences that flow from an employee being “too sick” to attend work, but well enough to attend a rugby match, all while enjoying the benefit of paid sick leave.

Side hustles – working towards workplace discipline
17 January 2022 Employment Law

Side hustles – working towards workplace discipline

With the ravages of COVID-19 since early 2020, has come a rise in employees in full time employment taking on a ‘side hustle’ to supplement income. Further to this, remote working provides employees with a great opportunity to engage in secondary jobs, especially where once being at the office may have been a hindrance.

Tax Court finds that SARS was in default: The importance of timeous requests for extension
13 January 2022 Tax & Exchange Control

Tax Court finds that SARS was in default: The importance of timeous requests for extension

In the context of Tax Court litigation, an order for default judgment against SARS, or the taxpayer will generally only be granted if, in terms of rule 56(1) of the rules (Rules) promulgated under section 103 of the Tax Administration Act, 28 of 2011 (TAA), the defaulting party fails to remedy its default within 15 days of receiving a notice to apply for a final order under section 129(2) of the TAA.

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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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A day in the life of a business rescue attorney
14 December 2021 Dispute Resolution

A day in the life of a business rescue attorney

Lerothodi Mohale, Senior Associate in our Business Rescue, Restructuring & Insolvency sector was a speaker and part of a lecture series conducted for the University of Johannesburg Law Faculty. The lecture series was themed "A decade of business rescue: the good the bad and the ugly". Lerothodi provided insights on "A day in the life of a business rescue attorney

Sexual harassment in the workplace
13 December 2021 Employment Law

Sexual harassment in the workplace

Phetheni Nkuna Director in our Employment Law practice joined eNCA to discuss sexual harassment in the workplace whether virtually or physically, still remains a problem.

What is the legal process behind declaring a director delinquent
25 November 2021 Dispute Resolution

What is the legal process behind declaring a director delinquent

When a Business Rescue Practitioner approaches a business rescue, the root cause of the distress is often mismanagement. Getting a delinquent order against a director may be the first step in reclaiming value from the rescue. Jessica Osmond, Associate in our Dispute Resolution practice participated in a Turnaround Talk Round Table discussion on the topic: "Delinquent Directors. A legal quagmire awaits"

The legal landscape governing business rescue
25 November 2021 Dispute Resolution

The legal landscape governing business rescue

There are a lot of legal requirements and frameworks that govern business rescue. These have been highlighted in several high-profile matters that have received a lot of media attention. Jessica Osmond, Associate in our Dispute Resolution practice, participated in a Turnaround Talk Round Table discussion on the topic of " The legal landscape governing business rescue" to discuss further.

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Returning to work in 2022
20 January 2022 Employment Law

Returning to work in 2022

Dylan Bouchier, an Associate in our Employment Law practice joined Smile FM to unpack the returning to work in 2022, mandatory vaccinations, and navigating the new world of work. Dylan discusses hybrid working models and whether employers need to get consent from employees to implement these hybrid working models.

Competition Commissions guidelines the procurement and supply of school uniforms
19 January 2022 Competition Law

Competition Commissions guidelines the procurement and supply of school uniforms

Chris Charter, Director and Head of the Competition Law practice joined Smile FM to discuss the Competition Commission's guidelines on the markets for the procurement and supply of school uniforms. He explains how the guidelines are expected to foster greater choice for parents and guardians. Schools are encouraged to appoint more than one stockist and to include more generic uniform items

The recent judgment of CNA and Others v Anglowealth Sharia (Pty) Ltd and Others
10 December 2021 Business Rescue, Restructuring & Insolvency

The recent judgment of CNA and Others v Anglowealth Sharia (Pty) Ltd and Others

In this edition of CDH's Business Rescue, Restructuring and Insolvency sector's podcast series, Tobie Jordaan, Lucinde Rhoodie, Muwanwa Ramanyimi and Jessica Osmond are joined by senior Business Rescue Practitioner, Phahlani Mkhombo, of Genesis Corporate Solutions, to discuss the recent judgment of CNA and Others v Anglowealth Sharia (Pty) Ltd and Others, particularly considering the obligations placed on a BRP to notify affected parties of any court proceedings during a business rescue.

Employers have resorted to using tattleware
9 December 2021 Employment Law

Employers have resorted to using tattleware

With the rise of work from home and hybrid working models, more employers have resorted to using tattleware, remote monitoring software which enables them to monitor online activity of their employees. Phetheni Nkuna, Director in our Employment Law Practice, discussed the rights and responsibilities of employers and employees alike with 567 Cape Talk.