Legal contributor articles

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Jonathan Witts-Hewinson
Decision over claim against auditors

Claims against audit firms have become all the more prevalent and it was one such claim that recently enjoyed the scrutiny of the Supreme Court of Appeal...

By Jonathan Witts-Hewinson 31 Aug 2015 11:08

Richard Pemberton
Interpreting the Labour Relations Amendment Act

The Labour Relations Amendment Act of 2014 is now law and interpretation issues are going to arise. An important aspect will be the words 'must be treated on the whole not less favourably' in Section 198A(5) in respect of labour brokered employees being deemed to be employees of the client...

By Richard Pemberton 28 Aug 2015 13:59

Journalists and the Protection of Personal Information Act (POPI)
Journalists and the Protection of Personal Information Act (POPI)

How will journalistic activities be regulated by the Protection of Personal Information Act (POPI) when it comes into force?...

By Danie Strachan 27 Aug 2015 09:08

Madelein van der Watt
Understanding employment contracts

The Basic Conditions of Employment Act states that employers must give all employees a document containing information about the conditions of their employment; this applies to full-time, contractors or temporary workers...

By Madelein van der Watt 20 Aug 2015 14:22

Putting up security for costs
Putting up security for costs

In Boost Sports South Africa (Pty) Ltd vs The South African Breweries Limited, the Supreme Court of Appeal (SCA) required the plaintiff to put up security for costs...

By Tim Fletcher 18 Aug 2015 16:27

Rishal Bipraj
New employers may be able to enforce restraints of trade

Restraints of trade relate to restrictions applied to employees to maintain confidential business secrets of the employer. They are enforceable by the employer through employment contracts...

By Rishal Bipraj 28 Jul 2015 18:58

Heinrich Louw
Securities transfer tax exemption where parties opt out of roll-over relief

The South African Revenue Service (SARS) released Binding Private Ruling No 195 (Ruling) on 26 June 2015. The Ruling deals with the application of the exemption provision contained in s8(1)(a) of the Securities Transfer Tax Act, No 25 of 2007 (STT Act)...

By Heinrich Louw 23 Jul 2015 15:53

Unpacking tax changes to income protection policies rules
Unpacking tax changes to income protection policies rules

As of the latest tax year (starting 1 March 2015), companies are still struggling to come to grips with the consequences of the changes to the rules in respect of premiums paid to income protection policies...

By Rob Cooper 17 Jul 2015 13:51

Cell C declared the alpha dog
Cell C declared the alpha dog

Cell C has come out on top following a ruling by the Advertising Standards Authority (ASA) that its advertisement, which depicts a man having his leg repeatedly mounted by a dog...

By Kelly Thompson 14 Jul 2015 12:58

Night shift transport: employer or employee obligation?
Night shift transport: employer or employee obligation?

Section 17(1) of the Basic Conditions of Employment Act, No 75 of 1997 (BCEA) defines night work as work performed after 6pm and before 6am the next day...

By Hugo Pienaar 1 Jul 2015 12:08

Five must-haves to ensure legal compliance

With regular legislative updates, as well as the financial implications of non-compliance, it is increasingly important for companies to implement a solid compliance management system throughout the organisation...

By Greg Brown 25 Jun 2015 11:01

[Earth Focus] The business case for environmental compliance
[Earth Focus] The business case for environmental compliance

The recent prosecution of a director whose company contravened environmental regulations sent shockwaves through corporate boardrooms...

By Roger Metcalfe 22 Jun 2015 08:03

Invalid tax assessments are subject to objection and appeal
Invalid tax assessments are subject to objection and appeal

The Supreme Court of Appeal (SCA) in the case of Medox Limited v Commissioner for the South African Revenue Service delivered judgment on 27 May 2015...

By Heinrich Louw 12 Jun 2015 11:30

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Medicines Amendment Bill before National Assembly for approval

The Medicines and Related Substances Amendment Bill [B6 - 2014] is now before the National Assembly for approval...

By Neil Kirby 11 Jun 2015 09:23

[Source Africa 2015] Africa en vogue
[Source Africa 2015] Africa en vogue

Africa is certainly the next big thing when it comes to trading partners for the US, and the recent reauthorisation of the African Growth and Opportunity Act (AGOA) for another 10 years has just made it even hotter...

By Nicci Botha 11 Jun 2015 08:15

© 123RF.com
Final guidelines for determination of administrative penalties published

The Competition Commission has published the final Guidelines for Determination of Administrative Penalties for Prohibited Practices...

By Leana Engelbrecht 8 Jun 2015 11:53

POPI: the race to data safety
POPI: the race to data safety

The passing of POPI into SA law and the imminent appointment of an information regulator has forced local businesses to sit up and listen...

By Gregory Anderson 8 Jun 2015 08:50

© 123RF.com
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

© Sinisa Botas – 123RF.com
[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

© gajus – 123RF.com
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

© Ken Drysdale – 123RF.com
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

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