National Environmental Management: Air Quality Act, No 39 of 2004: Declaration of greenhouse gases as priority air pollutants

CIPC implements a beneficial ownership register to boost transparency and curb money laundering

The Companies and Intellectual Property Commission (CIPC) has established a Beneficial Ownership (BO) register, which will serve as a repository of natural persons who own or exercise control over legal entities registered with the CIPC.

The extent of business rescue practitioners’ powers to suspend a company’s contractual obligations

Chapter 6 of the Companies Act 71 of 2008 (Companies Act) confers various powers on business rescue practitioners (BRPs) once they have assumed their responsibilities to restructure the affairs of a company that has been placed under business rescue. This is achieved through the temporary supervision of the company, and the management of its affairs, business and property, by the BRP; a temporary moratorium on the rights of claimants against the company or in respect of property belonging to the company or lawfully in the possession of the company; and the development and implementation, if approved, of a business rescue plan to rescue the company by restructuring its affairs, amongst other things.

Aggrieved by the decision of the Master of the High Court? Remedies should be considered carefully

What happens when the Master of the High Court (Master) accepts or rejects a creditor’s claim in liquidation proceedings and the affected person wishes to challenge the decision?

Companies to take heed of mounting climate change litigation risks, advises Alecia Pienaar, Counsel in our Environmental Law practice during a eNCA interview.

Taking a bite out of food waste: A brief overview of the Draft Strategy For Reducing Food Losses And Waste

The Draft Strategy for Reducing Food Losses and Waste (Draft FLW Strategy) was published for comment on 19 September 2023, setting out the proposed plans and goals to address and reduce food losses and waste within the food supply chain (FSC). With an estimated annual loss/waste of 12,6 million tonnes of food in South Africa, the Draft FLW Strategy forms a critical part of the National Waste Management Strategy’s Waste Minimisation Pillar.

Analysis of the Court of Appeal’s ruling regarding income tax waivers issued via Gazette Notices

On 17 February 2023, the High Court declared section 13(2) of the Income Tax Act (ITA), which grants the Cabinet Secretary power to exempt certain income from tax, to be unconstitutional. The section provides that the Minister may, by notice in the Kenya Gazette, exempt from tax any income or class of income which accrued in or was derived from Kenya. Our alert of 26 April 2023 accessible here [/en/news/publications/2023/Practice/Tax/tax-and-exchange-control-alert-26-High-Court-declares-the-power-to-issue-income-tax-exemptions-through-a-gazette-notice-unconstitutional.html#:~:text=The High Court on 17,from tax, to be unconstitutional] discusses the High Court’s judgment indetail.