Working from home and drinking on the job

Amending the connected persons definition in relation to partnerships

The “ connected person ” definition contained in section 1 of the ITA is one of the most important sections that impacts income tax since various tax provisions, anti-avoidance sections in particular, are triggered if parties are connected persons. The definition encompasses various categories of persons including individuals, companies, trusts and partnerships. Arguably the “connected person” definition in relation to partnerships is one of the more controversial sub-definitions given its broad ambit.

Navigating merger waters: The Competition Commission’s final guidelines on indivisible transactions

On 4 October 2024, the Competition Commission (Commission) published its final guidelines on indivisible transactions (Guidelines). The Guidelines provide clarity on the Commission’s approach when determining whether two or more separate transactions should be notified as a single, indivisible transaction. The Guidelines aim to ensure that merger parties understand when they are required to notify mergers as a single indivisibletransaction. 

COSATU’s nationwide protest: Monday, 7 October 2024

The Congress of South Africa Trade Unions (COSATU) has notified the National Economic Development and Labour Council (NEDLAC) of its intention to hold nationwide protests in all majormetropolises. 

Webinar Recording | Overview of the 2024 Budget Speech

Guidance Note for the Management of Latent Tuberculosis Infection in the South African Mining Industry

On 11 October 2024, the Department of Mineral Resources and Energy (DMRE) released the Guidance Note for the Management of Latent Tuberculosis Infection (LTBI) in the South African Mining Industry (Guidance Note). This has been developed by a task team established by the Mining Industry Tuberculosis,Human  Immunodeficiency Virus, and Acquired Immunodeficiency Syndrome Advisory Committee (MITHAC) and outlines a strategic framework to address latent tuberculosis (TB) within the sector. It has had regard to standards and procedures recognised globally.