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Court rules that SARS must present all the facts in preservation orders
Court rules that SARS must present all the facts in preservation orders

In The Commissioner for the South African Revenue Service v Sunflower Distributors CC and Others, the court had to decide whether a provisional preservation order granted in favour of the South African Revenue Service (SARS) should be made final.

By Heinrich Louw 3 Feb 2016

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Retirement reforms in best interest of employees

Payroll administrators need to start preparing their business systems, processes and workforces for the implementation of the National Treasury's long-awaited retirement reforms...

By Rob Cooper 2 Feb 2016

Estate duty implications for non-resident investors
Estate duty implications for non-resident investors

A new SARS Ruling, Binding Private Ruling 217 deals with the estate duty implications for non-resident individual investors - the key issue being how certain sections of the Estate Duty Act (EDA) would apply...

By Heinrich Louw 28 Jan 2016

Fiona Leppan
Retaining employment position after business restructuring

The decision to restructure a business rests with the employer, especially where there are no retrenchments that arise from it. Such discretion is only fettered by law and not by the possibility of reinstatement in cases pending during the time of the restructuring...

By Fiona Leppan 21 Jan 2016

Ruling on prescription of arrear wage claims
Ruling on prescription of arrear wage claims

Claims for payment of arrear wages may prescribe sooner rather than later following a Labour Appeal Court judgement on the payment of arrear wages...

By Aadil Patel 11 Jan 2016

Review of 2015 tax amendments
Review of 2015 tax amendments

The President has not yet signed the Taxation Laws Amendment Act, 2015 and the Tax Administration Laws Amendment Act, 2015, both passed by Parliament, but the number and scope of the changes to the various fiscal Acts (mainly the Income Tax Act, 1962 [the Act] and the Value-Added Tax Act, 1991) are relatively limited...

By Ernest Mazansky 17 Dec 2015

Contractual consistency is key in employee polygraph tests
Contractual consistency is key in employee polygraph tests

Is an employer entitled to dismiss employees for refusing to undergo a polygraph test when such employees are contractually obligated to submit to a polygraph upon request by the employer and does this request amount to singling out certain employees from others who are not so contractually obliged...?

By Jacques van Wyk 14 Dec 2015

Neil Kirby
Rights of medical aid members to dispute scheme's refusal of benefits

Where a member is of a view that a particular decision by a medical scheme is unfair or contrary to the rules of the scheme, that member has certain rights available in order to deal with that decision...

By Neil Kirby 11 Dec 2015

Draft Carbon Tax Bill up for comment
Draft Carbon Tax Bill up for comment

The Treasury has published the Draft Carbon Tax Bill for public comment by 15 December 2015...

By Graeme Palmer 9 Dec 2015

Can the real employer please stand up?
Can the real employer please stand up?

Debate has continued to rage about who the real employer is and whether a situation of dual employment exists, despite new labour legislation...

By Hugo Pienaar 2 Dec 2015

Competition Commission ruling on telco deals
Competition Commission ruling on telco deals

The Competition Commission has conditionally approved the Vodacom/Neotel deal but prohibitive conditions in the MTN/Telkom deal resulted in its cancellation...

By George Miller 2 Dec 2015

Once a South African employee, always a South African employee
Once a South African employee, always a South African employee

Does a South African citizen employed by a South African business in a foreign jurisdiction have a claim for unfair dismissal under the South African Labour Relations Act, 66 of 1995 (LRA)...?

By Johan Botes 19 Nov 2015

Legal consequences of social media in the workplace
Legal consequences of social media in the workplace

The use of social media in society is becoming increasingly prevalent and its usage complicates employment relations and, in turn, employment law...

By Rosalind Davey 11 Nov 2015

Graeme Palmer
SARS ruling on payment of shareholder's loan from proceeds of a new share issue

In the recent Binding Private Ruling 208, the South African Revenue Service (SARS) considered the tax consequences of a repayment of a shareholder's loan from the proceeds of a new share issue by a company...

By Graeme Palmer 11 Nov 2015

POPI Act and the IT industry
POPI Act and the IT industry

The importance of data management has increased considerably in recent years due to the advances in big data mining and the benefits it offers businesses. The nature of data management is again undergoing substantial changes, due to the introduction of the Protection of Personal Information (POPI) Act...

By Lyndy van den Barselaar 9 Nov 2015

Ruling on rates liability of newly subdivided land
Ruling on rates liability of newly subdivided land

The June 2015 case of EM and EM Engineering v KwaDukuza Municipality and Others concerned the liability for rates over newly subdivided land...

By Dylan Bradford 6 Nov 2015

© George Tsartsianidis – 123RF.com
DEA releases environmental compliance report

The Department of Environmental Affairs (DEA) has released its eighth annual National Environmental Compliance and Enforcement Report (NECER) on 2 November 2015...

By Melissa Fourie 5 Nov 2015

Who should run the courts?
Who should run the courts?

Lady Justice is supposed to be blind, but the wheels of justice still need to turn smoothly and she still needs to pay the bills...

By Nicci Botha 2 Nov 2015

New generic codes in BBBEE clash with sector codes
New generic codes in BBBEE clash with sector codes

Several amendments to the Broad Based Black Economic Empowerment (BBBEE) Act and new "generic" Codes of Good Practice have been announced...

By Pieter Steyn 30 Oct 2015

What you need to know about restraint of trade agreements
What you need to know about restraint of trade agreements

When you have found a dream job, it can be disconcerting when your new employer presents you with a restraint of trade agreement, as part of the terms and conditions of your employment...

By Madelein Taljaard (van der Watt) 27 Oct 2015

Recording strike, lockout or protest action details vital for statistics
Recording strike, lockout or protest action details vital for statistics

In terms of the Labour Relations Act, No 66 of 1995, an employer must record details of strike, lockout or protest action in LRA Form 9.2...

By Lauren Salt 22 Oct 2015

© jvdwolf – 123RF.com
Will carbon tax legislation become effective in 2016?

It is going to be a challenge for organisations to put in place the required systems and processes if the current deadline is adhered to...

By Kirsten Hunt 22 Oct 2015

SABMiller employees may view takeover with apprehension
SABMiller employees may view takeover with apprehension

The decision by SABMiller's board to accept, in principle, the takeover bid made by the world's number one brewery (and SABMiller's largest competitor) Anheuser-Busch InBev may make the brewery's employees apprehensive...

By Johan Botes 14 Oct 2015

SARS releases another ruling on capitalisation of shareholder loans
SARS releases another ruling on capitalisation of shareholder loans

The South African Revenue Service (SARS) has released a ruling concerned the use of subscription proceeds to repay a shareholder loan...

By Heinrich Louw 13 Oct 2015

Debating transfer of employees on long-term sick leave
Debating transfer of employees on long-term sick leave

In the UK judgment of BT Managed Services v Edwards & Anor, the European Employment Appeal Tribunal considered whether an employee, who had been on long-term sick leave, was 'assigned' to a team that was transferred in terms of a service provision change...

By Lauren Salt 12 Oct 2015

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Protecting your creativity on the web

The internet is the new global market place and it would be commercial suicide not to advertise or display your wares in this space...

By Jani Cronje 29 Sep 2015

Has Employment Tax Incentive created jobs?
Has Employment Tax Incentive created jobs?

Now that South Africa is just over halfway through the current legal life of the Employment Tax Incentive (ETI), it is opportune to consider whether the legislation has met its goal of creating new jobs...

By Rob Cooper 14 Sep 2015

Nicholas Preston
Decisions where unions frustrate consultative process for retrenchments

Many employers have to contemplate retrenchments in order to remain profitable and issue a retrenchment notice in terms of the Labour Relations Act (LRA)...

By Nicholas Preston 7 Sep 2015

Graeme Palmer
Understanding tax debt prescription

A tax debt is defined in the Tax Administration Act, 2011 (the TAA) as an amount of tax due or payable in terms of a tax Act and, like any other debt, can prescribe. Once a tax debt prescribes, the South African Revenue Service (SARS) can no longer recover it...

By Graeme Palmer 4 Sep 2015

The ombudsman cometh
The ombudsman cometh

Has the culture of non-compliance and non-payment that is increasingly prevalent amongst the general population spread to businesses? If the recent experience of the office of the Consumer Goods and Services Ombud (CGSO) is anything to go by, it may well have done so...

By Neville Melville 3 Sep 2015

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