Contact

The proposed gambling tax draft legislation

Back to top

The proposed gambling tax draft legislation

Louis Botha, Associate and Louise Kotze, Candidate Attorney in the Tax & Exchange Control practice, joined Classic FM to discuss the proposed gambling tax draft legislation that will be introduced during 2019, as announced in the 2019 Budget.

21 Jun 2019 5:17 Minutes Podcast
The proposed gambling tax draft legislation

The proposed gambling tax draft legislation

Podcast

The proposed gambling tax draft legislation

Podcast

00:00 00:00
Download MP3

Louis Botha, Associate and Louise Kotze, Candidate Attorney in the Tax & Exchange Control practice, joined Classic FM to discuss the proposed gambling tax draft legislation that will be introduced during 2019, as announced in the 2019 Budget.

The information and material published on this website is provided for general purposes only and does not constitute legal advice. We make every effort to ensure that the content is updated regularly and to offer the most current and accurate information. Please consult one of our lawyers on any specific legal problem or matter. We accept no responsibility for any loss or damage, whether direct or consequential, which may arise from reliance on the information contained in these pages. Please refer to our full terms and conditions. Copyright © 2024 Cliffe Dekker Hofmeyr. All rights reserved. For permission to reproduce an article or publication, please contact us cliffedekkerhofmeyr@cdhlegal.com.

You might also be interested in

22 Apr 2024

by Jean Ewang and Tshephang  Kekana 

Employers of record and their place in South Africa

The COVID-19 pandemic saw remote working become increasingly common globally, with companies taking advantage of remote working to access talent in multiple jurisdictions in a more cost-effective manner. Aligned to the increase in remote working is the increase in the employer of record (EOR) market. 

Employment Law

2 min read

29 Aug 2023

by Belinda Scriba, Paige Winfield and Gaby Wesson

Crypto fraud: Judge grants service, through NFTs, on unknown defendants

Cryptocurrency is yet another revolutionary invention in the online world. However, with innovation comes uncertainties, particularly in the legal field. This innovation requires us, like it, to redefine the parameters set in the past in the name of advancement. For litigation this means having to find new boundaries for elements like jurisdiction and service.

Dispute Resolution

4 min read

14 Jun 2023

by Albert Aukema and Ruan Jacobs

Striking the balance: The correct approach to competing public interest considerations

The Competition Amendment Act 18 of 2018 (Amendment Act), was signed into law on 13 February 2019 by President Cyril Ramaphosa. It made several significant amendments to the Competition Act 89 of 1998 (Competition Act), one of which was the amendment of section 12A by the addition of a paragraph (e) in subsection (3). This paragraph directs the competition authorities, when considering whether a merger can or cannot be justified on public interest grounds, to consider the effect that the merger will have on “ the promotion of a greater spread of ownership, in particular to increase the levels of ownership by historically disadvantaged persons and workers in firms in the market ”.

Competition Law

4 min read

1 Feb 2024

by Gerhard Badenhorst

VAT agency and principals

The terms “ agent ” and “ agency ” are not defined in the Value Added Tax Act 89 of 1991 (VAT Act). The South African Revenue Service (SARS) has indicated in Interpretation Note 42 (IN 42) that it accepts that the common law relationship between the principal and the agent prescribes the value-added tax (VAT) consequences of this legal relationship. The general VAT rule is that where a person, acting as agent, supplies goods or services on behalf of a principal to a third party, the supply is deemed to be made by the principal and not the agent (section 54(1) of the VAT Act). Conversely, where a third-party supplier makes a supply to an agent acting on behalf of a principal, that supply is deemed to be made to the principal (section 54(2) of the VAT Act). In these instances, the principal and not the agent must account for VAT on the supplies.

Tax & Exchange Control

6 min read

5 Feb 2024

by Abednego Mutie

Electronic Travel Authorisation: Visa in disguise?

During Kenya’s 60 th independence anniversary celebrations on 12 December 2023, the president directed that Kenya will be a visa-free country, effective from January 2024. This development in the immigration sector is now implemented through the electronic Travel Authorisation (eTA) system that was unveiled on 5 January 2024. Notably, the eTA system departs from the public understanding of a visa-free experience as travellers (including infants and children) are required to obtain the document before embarkment. Travellers who expected a seamless entry into the country have aired their disappointment with the unexpected costs and additional documentation for persons from initially visa-exempt countries

Immigration

5 min read

25 May 2023

by Lucinde Rhoodie

Balancing the scale of gender in dispute resolution and the legal sector

In episode two of our CDH Women Empowerment podcast series we speak with Lucinde Rhoodie, a Director in our Dispute Resolution practice. Lucinde delves into balancing the scale of gender in dispute resolution and the legal industry.

Dispute Resolution

09:54 Minutes

This website uses cookies to enhance the browsing experience. For more information, please see our Cookie Policy.

Accept Decline