 | SOUTH AFRICA  [Graeme Palmer] The levy income of a body corporate, share block or an association of persons, such as a home owners association (residential estate), is exempt from income tax. However, not all income received by a residential estate is exempt from tax, only levy income...
|
 | SOUTH AFRICA  [Burton Phillips] The Competition Commission has sought to provide some guidance regarding the notification and implementation of mergers by publishing Guidelines for the determination of administrative penalties for failure to notify mergers and implementation of mergers contrary to the Competition Act...
|
 | SOUTH AFRICA  [Rosalind Davey] We frequently hear terms such as the 'digital workplace', the 'internet of things', 'automation in the workplace' and the 'future world of work' bandied about. But what does all of this mean for your business...?
|
 | SOUTH AFRICA  [Gideon Gerber] As you may have noted in recent media reports, the President of South Africa, Cyril Ramaphosa, signed the new national minimum wage statute into law effective from 1 January 2019...
|
 | SOUTH AFRICA  [Jerry Botha] The 2019 election year brings the normal risk of some tax populist decisions, including much higher social grants. This will add to the fiscus' pressure, desperate for additional tax revenues...
|
 | SOUTH AFRICA  [David Geral] The South African financial sector has been waiting with bated breath for South Africa's financial regulators to map the way forward and we expect this guidance to be forthcoming early in 2019...
|
 | SOUTH AFRICA  [Jacques van Wyk] Where an employer or employee fails to comply with a court order, does such failure constitute contempt of court...?
|
 | SOUTH AFRICA  [Marisa Jacobs] Large corporates and multinationals are keeping a close eye on developments from the Department of Home Affairs. 2019 promises a number of changes in the Immigration Act which will impact the way business can attract and retain expat resources...
|
 | SOUTH AFRICA  [Johan Botes] In this age of overflowing inboxes, diaries filled with meetings sandwiched between conference calls and yet another round of performance assessments, managing time and focus requires Herculean effort...
|
| SOUTH AFRICA  [Johan Botes] Protection of employment during business transfers is an integral piece in the employment law legal puzzle in many jurisdictions around the world...
|
 | SOUTH AFRICA  [Lana Jacobs] Parties to a shipping agreement, such as a contract of carriage or charter, should pay very careful attention to the wording of the mediation clause included in the shipping contract, if they agree that they wish to refer any future or existing disputes to mediation...
|
| SOUTH AFRICA  [Graeme Palmer] To err is human and mistakes are sometimes made on tax invoices. The draft Administration Laws Amendment Bill, 2018 proposes the inclusion of a new section 20(1B) dealing with errors to tax invoices...
|
 | SOUTH AFRICA  [Tom Jackson] Legal information platform Baobob.law has been named winner of the Southern African leg of the Hague Institute for Innovation of Law (HiiL) Innovating Justice Challenge...
|
| SOUTH AFRICA  [Johan Botes] Is an employer bound by its own changes to its leave policy? What happens when the employer disputes whether the changes were ever implemented, and there is no witness to gainsay claims of what happened...
|
| SOUTH AFRICA  [Jacques van Wyk] In the case of Media Workers' Association of South Africa obo Hoohlo and others v SABC, the CCMA had to consider whether the employees were fairly dismissed for gross insubordination...
|
| SOUTH AFRICA  [Tom Jackson] The Hague Institute for Innovation of Law (HiiL) has announced the Southern African finalists for its annual Innovating Justice Challenge...
|
 | SOUTH AFRICA  [Rhys Evans] Should marijuana use be legalised, there are a number of concerns and questions around regulation and control that need to be addressed to ensure the safety of both users and non-users...
|
| SOUTH AFRICA  [Graeme Palmer] There are periods of limitations for issuing assessments which are set out in section 99 of the Tax Administration Act 28 of 2011 ("TAA")...
|
 | SOUTH AFRICA  [Joon Chong] For certain taxpayers, a tax clearance certificate is of utmost importance in ensuring that it is able to receive payment and to tender for new services...
|
 | SOUTH AFRICA  [Ahmore Burger-Smidt] The millions of Facebook profiles analysed by Cambridge Analytica constitute one of the biggest breaches of personal information to date...
|
