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Provisions in Act can defer payment of CGT

If a person disposes of an asset during the current tax year, but only becomes entitled to payment in future tax years, the Income Tax Act, 1962 provides that the amount is deemed to have accrued to that person during the current tax year...

By Graeme Palmer 25 May 2015 06:49

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[Food for Thought] There are plenty of fish in the sea. Or are there?

The scary fact is that 80% of species are currently overexploited or fished out, but fish remains the most sought-after commodity in recent years. So how do we manage this resource to keep it sustainable?

By Nicci Botha 22 May 2015 07:48

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Consumer Protection Act protects car buyers

Many consumers are quick to threaten action by the CPA if they feel they've been duped, but the law isn't always on their side...

By Jeff Osborne 4 May 2015 08:34

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Application to amend statement of grounds of assessment denied

Judgment was delivered by the Tax Court in the matter between ABC (Pty) Ltd v Commissioner for the South African Revenue Service (SARS) on 8 December 2014. The matter concerned, among other things, an application by SARS to amend its statement of grounds of assessment...

By Heinrich Louw 29 Apr 2015 13:05

Texas restaurant fires pregnant manager after robbery
Texas restaurant fires pregnant manager after robbery

A Texas fast food restaurant has fired the store's manager after loosing $400 in a heist...

By Johan Botes 29 Apr 2015 12:57

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Tour packages are subject to VAT

The Cape Tax Court recently held that tour packages supplied by local tour operators (TO's) to foreign tour operators (FTO's) are subject to VAT at the standard rate and not the zero rate...

By Chris Eagar 29 Apr 2015 10:49

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Code of Conduct a further step in empowering consumers

It used to be that if one wished to complain about particular goods purchased or services received, one would need to wait in a queue in some dark corner of a store and argue one's case before a disinterested clerk...

By Neil Kirby 22 Apr 2015 07:48

Draft Bill on home defect disclosure needs more teeth
Draft Bill on home defect disclosure needs more teeth

The proposed new legislation which requires estate agents to recommend a home inspection to all prospective buyers is a welcome step towards greater transparency in the buy/sell process. But it doesn't go far enough...

By Ronald Ennik 10 Apr 2015 10:50

CPA empowers consumers to block direct marketing communications
CPA empowers consumers to block direct marketing communications

Direct marketing is often favoured as a popular means of product marketing. It is, however, often also a source of irritation for many consumers...

By Justine Krige 10 Apr 2015 09:01

Video evidence in arbitration proceedings must be authentic and relevant
Video evidence in arbitration proceedings must be authentic and relevant

In terms of section 138(1) of the Labour Relations Act 66 of 1995 (as amended) a "commissioner may conduct the arbitration in a manner that the commissioner considers appropriate in order to determine the dispute fairly and quickly, but must deal with the substantial merits of the dispute with the minimum of legal formalities"...

By Jacques van Wyk 19 Mar 2015 10:39

Unreasonable delays can prejudice taxpayers
Unreasonable delays can prejudice taxpayers

In a recent judgment, Ackermans Limited v Commissioner for the South African Revenue Service (SARS), the Gauteng High Court was asked to review and set aside a SARS decision to raise additional assessments...

By Graeme Palmer 19 Mar 2015 07:37

Judgment determines state liability, wrongfulness and the duty of care
Judgment determines state liability, wrongfulness and the duty of care

In an environment where much is made of accountability and transparency, a recent judgment has clarified the approach of the court in actions against the state based on improper commercial dealings...

By Rishal Bipraj 13 Mar 2015 07:30

SCA clarifies relationship between VAT vendor and SARS
SCA clarifies relationship between VAT vendor and SARS

The basic principle of VAT is that a vendor must account to the South African Revenue Service (SARS) for output tax on taxable supplies made after deducting any input tax incurred by him...

By Graeme Palmer 9 Mar 2015 10:10

SARS releases ruling on sale of shares
SARS releases ruling on sale of shares

The South African Revenue Service (SARS) released Binding Private Ruling No 189 on 19 February 2015, which dealt with the sale of shares subject to suspensive conditions...

By Heinrich Louw 5 Mar 2015 08:34

Caution required as infrastructure sharing deals
Caution required as infrastructure sharing deals

In the current economy, proven benefits and technological advances are underpinning the rise of shared infrastructure models across business sectors...

By Harriet Beamish 4 Mar 2015 07:49

Contracts can make or break an artist's career
Contracts can make or break an artist's career

Fortunes are lost and made in the recording industry. Many a recording artist may find themselves a casualty of unsound business practices...

By Stephen Hollis 4 Mar 2015 07:19

Artist's moral rights are separate from copyright
Artist's moral rights are separate from copyright

Creativity often involves making something new from an existing concept or work. It is here where artists may be too enthusiastic and may step on one another's toes...

By Mariëtte du Plessis 2 Mar 2015 08:29

Copyright does not protect functionality of apps
Copyright does not protect functionality of apps

The boom in the development of smart device technologies and mobile apps during the last few years has created an amazing platform for entrepreneurs...

By Danie Pienaar 12 Feb 2015 08:29

Tribunal gives reasons for dismissing Lekoa complaint
Tribunal gives reasons for dismissing Lekoa complaint

On 20 November 2014 the Competition Tribunal published reasons for its decision to dismiss a complaint referred directly to it on the basis that the complainant failed to demonstrate a competition law case...

By Nazeera Mia 9 Feb 2015 09:23

Competition Tribunal approves Ellerine transactions
Competition Tribunal approves Ellerine transactions

On 12 November 2014 and 12 December 2014, the Competition Tribunal approved two transactions relating to the attempts to raise capital for the struggling Ellerine group as part of the current business rescue process it is engaged in...

By Leana Engelbrecht 9 Feb 2015 08:59

Competition Commission's appeal against SAB dismissed
Competition Commission's appeal against SAB dismissed

The Competition Commission's appeal against South African Breweries Limited (SAB) was dismissed with costs in a judgment handed down on Monday, 2 February 2015 by the Competition Appeal Court (CAC)...

By Leana Engelbrecht 5 Feb 2015 07:42

Straying from trade mark law principles a cause for concern
Straying from trade mark law principles a cause for concern

The Supreme Court of Appeal (SCA) has been blessed for the past few decades by having in its ranks judges who have experience and expertise in the field of Intellectual Property (IP) Law...

By Prof Owen Dean 2 Feb 2015 08:26

Botswana passes legislation to combat terrorism
Botswana passes legislation to combat terrorism

The government of the Republic of Botswana has seen it fit to pass legislation which will provide measures to prevent and combat terrorism, provide for offences, including financing of terrorism...

By Thabiso T. Tafila 28 Jan 2015 07:05

VAT vendor wins case against State
VAT vendor wins case against State

The Supreme Court of Appeal (SCA) on 12 December 2014 handed down judgment in the matter of Director of Public Prosecutions, Western Cape v Parker (103/14) [2014] ZASCA 223...

By Heinrich Louw 23 Jan 2015 10:11

Louis Kruger
Claiming notional input tax credit

Where a VAT Vendor acquires fixed property from a Non-VAT Vendor, such transaction is subject to Transfer Duty at the prescribed rates...

By Louis Kruger 16 Jan 2015 12:46

Anton Harber
Confronting racism on the internet: A response to Nzimande

Minister of Higher Education and Communist Party chief Blade Nzimande is right to be concerned about hate speech and racism on the internet - but what is to be done about it?

By Anton Harber 8 Jan 2015 14:10

Amendment Act aims to streamline labour environment
Amendment Act aims to streamline labour environment

On 1 January 2015 the Labour Relations Amendment Act, No.6 of 2014 (LRAA), will take effect - with the exception of s37(c) - and South African businesses will have to comply with the new obligations created in the Act...

By Aadil Patel 22 Dec 2014 10:02

Green skeletons: corporate social responsibility advances
Green skeletons: corporate social responsibility advances

The term 'corporate governance', and possibly the term 'corporate social responsibility', is bandied about in commercial circles with an air of confidence that is most beguiling...

By Neil Kirby 12 Dec 2014 07:23

Mondi granted access to information used by the Commission to initiate complaint
Mondi granted access to information used by the Commission to initiate complaint

On 12 November 2014, the North Gauteng High Court issued its reasons in respect of the interlocutory application brought by Mondi Limited (Mondi) against the Competition Commission...

By Leana Engelbrecht 3 Dec 2014 10:50

Interpretation of fiscal legislation
Interpretation of fiscal legislation

The judgment of the Supreme Court of Appeal in Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (19 November 2014) (Bosch case) dealing with the fiscal consequences of a deferred delivery transaction is not only important in the context of the meaning of simulation, but also with reference to the way in which legislation should be interpreted...

By Emil Brincker 3 Dec 2014 10:16

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