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Parties to a statutory merger must consider tax consequences

The purpose of this article is to discuss aspects of the relationship between the provisions of the Companies Act, No 71 of 2008 and the Income Tax Act, No 58 of 1962 (ITA) in relation to statutory mergers.

By Justine Krige 29 Jul 2014 07:28

When can a trade union be held in contempt of court?

In a judgment handed down by the Labour Appeal Court (LAC) on 12 June 2014 (Food and Allied Workers Union v In2food (Pty) Ltd, case number J861/2013), the LAC had occasion to consider the circumstances under which a trade union can be held in contempt of a court order prohibiting an unprotected strike.

By Kirsten Caddy 24 Jul 2014 06:47

Terminability of contracts of unspecified duration

Thomas Carlyle once proclaimed, "Speech is silvern, silence is golden". It means that speech is like silver, in that speech only lasts a while, but silence is golden and lasts an eternity.

By Kaelin Govinden 22 Jul 2014 07:21

Consider psychological solutions for traffic offences

South Africa is currently implementing a traffic regulation scheme called Administrative Adjudication of Road Traffic Offences (AARTO).

By Kaelin Govinden 22 Jul 2014 07:10

Does your social media team know the CPA?

Companies who have client-facing staff either online or offline should ensure that every staff member has a basic working knowledge of the Consumer Protection Act...

By Gareth Cremen 21 Jul 2014 10:38

Taxpayer must prove that a transaction is exempt

A taxpayer bears the burden of proving that an amount or transaction is exempt or otherwise untaxable.

By Graeme Palmer 21 Jul 2014 07:27

Section 75 introduced significant changes to Companies Act

In the interest of ensuring that the integrity of board decisions are not compromised by directors' personal financial interests, section 75 of the Companies Act 71 of 2008, has introduced some significant changes to the provisions of its predecessor, the Companies Act 61 of 1973 (the old Companies Act).

By Nozipho Bhengu 18 Jul 2014 09:57

Infrastructure Development Act comes into effect

On 10 July 2014, President Jacob Zuma made the proclamation which officially brought into force the Infrastructure Development Act, No 23 of 2014.

By Samantha Brener 16 Jul 2014 07:53

City of Johannesburg's Supplementary Roll 11 is unauthorised

COJ recently purported to open Supplementary Roll 11 to the 2008 General Valuation Roll, for public comment. This roll purports to relate to properties that need to be re-valued for the purposes of the 2008 General Valuation Roll, in respect of the period 1 August 2012 to 30 June 2013.

By Chantelle Gladwin 14 Jul 2014 06:37

It's my product and I will say it's healthy if I want to... or not?

The Foodstuffs, Cosmetics and Disinfectants Act 54 of 1972 (FCDA) regulates, amongst other things, the labelling of foodstuffs in South Africa. Until 2012, the issue of food labelling was not, particularly, of any major consequence.

By Natasha Wright 11 Jul 2014 14:25

New Act not clear about position of secure creditors in business rescue

In liquidation the position of secured creditors is clear; their security is protected in liquidation, their secured asset is realised for their benefit - only the surplus after their claim is paid falls into the remainder of the estate for the benefit of other creditors, and they have voting power by value only to the extent that their claim is not covered by their security.

By Richard Marcus 11 Jul 2014 14:17

Section 44 of LUPO declared unconstitutional

Parties aggrieved by municipal land use decisions are no longer able to appeal such decisions at provincial level through the mechanism of section 44 of the Land Use Planning Ordinance 15 of 1985 (LUPO).

By Jyoti Narshi 11 Jul 2014 14:08

City of Johannesburg's Supplementary Roll 11 published

Supplementary Roll 11 to the City of Johannesburg's (COJs) 2008 General Valuation Roll has been released for public inspection and will be open from 25 June 2014 to 8 August 2014.

By Chantelle Gladwin 11 Jul 2014 13:20

If you like it, then you should've put a ® on it

The value of intellectual property has never been more important than the present, with local and international fashion houses and manufacturers in the clothing, footwear...

By Tiffany Conley 10 Jul 2014 07:07

Employers do not enjoy special protection against claims of defamation

Can an employer be held liable for defamatory statements made about an employee? The High Court recently confirmed that it can but that an employer may rely on the standard defences to such a claim to escape liability.

By Johan Botes 8 Jul 2014 07:23

Patent evergreening in the pharmaceutical industry

Pharmaceutical companies typically invest substantial amounts of money into research and development. Their research, however, is not only aimed at discovering new active pharmaceutical ingredients (APIs).

By Ilne Grobler 4 Jul 2014 12:55

Strike law flawed with lack of statutory mechanisms

The constitution entrenches the right to strike and the Labour Relations Act of 1995 (LRA) provides that workers may strike subject to the compliance with certain procedures which involve a compulsory mediation to be completed within 30 days of referral of the dispute. Failing settlement the strike can commence on the giving of 48 hours written notice.

By Richard Pemberton 4 Jul 2014 10:39

Temporary VAT relief for property developers

A property developer usually holds residential properties as trading stock and therefore accounts for VAT at a rate of 14% on the sale of the developed units.

By Graeme Palmer 3 Jul 2014 10:49

Repudiation: A "thing writ in water"?

Our law recognises that, where a party to a contract has repudiated that contract, the innocent party may elect to cancel or keep the contract alive.

By Liuba Stansfield 30 Jun 2014 11:00

Impact of fiscal amendments on taxation of risk policies

The National Treasury released the first batch of fiscal amendments on 10 June 2014. One of the most significant amendments relates to the way in which risk policies will be taxed in the hands of long-term insurance companies.

By Emil Brincker 26 Jun 2014 11:58

Application of the CPA to municipalities

Included among the objects of the Consumer Protection Act, No. 68 of 2008 (CPA) are the imperatives to strengthen a culture of consumer rights as well as consumer-focused service delivery.

By Justine Krige 25 Jun 2014 10:46

Anti-counterfeiting: holding landlords liable for the crimes of their tenants

The war on counterfeiting takes place on many levels, not all of them successful. However, there is another frontier where anti-counterfeiting can potentially be very effective - and that is by holding landlords liable for the crimes of their tenants.

By Steven Yeates 24 Jun 2014 13:40

Income tax on restricted and unrestricted equity instruments

The complex tax legislation applicable to share incentive schemes has resulted in a number of taxpayers requesting advance tax rulings from the South African Revenue Service (SARS).

By Andrew Lewis 23 Jun 2014 11:41

National Consumer Commission's bark is louder than its bite

Looking back to March 2011, the media were positively giddy with excitement about the Consumer Protection Act, No. 68 of 2008 (CPA) and the whip cracking that was to be done by the National Consumer Commission on behalf of consumers who felt hard done by after poor treatment from goods suppliers or service providers.

By Megan Badenhorst 20 Jun 2014 07:30

Difference between misconduct and poor performance

Very often there is a thin line dividing misconduct from poor performance. It is a distinction many employers fail to identify when disciplining their employees. They are not alone.

By Richard Pemberton 12 Jun 2014 09:22

SA Tourism case gives clarity on territorial application of LRA

The Labour Court recently determined a review application, not on the grounds of review pleaded, but on the issue of territorial application of the Labour Relations Act, No. 66 of 1996 (LRA). The judge stated that this was permissible even though such aspect was never raised prior to the review application on the basis that the issue of jurisdiction can be raised at any time.

By Andrea Taylor 11 Jun 2014 07:00

President assents Employment Services Act

The Employment Services Act, No. 4 of 2004, was assented to by the President on 3 April 2014. The Act repeals the Employment Services Provisions contained in the Skills Development Act, No. 97 of 1998.

By Inez Moosa 11 Jun 2014 06:50

Draft Western Cape Liquor Act addresses practical challenges

The Draft Western Cape Liquor Amendment Bill was recently published for public comment. The Bill seeks to address a number of practical challenges currently being experienced by the Western Cape Liquor Authority in implementing the principal Western Cape Liquor Act (2008).

By Linde Steyn 11 Jun 2014 06:31

Tell the new Minister of Small Business Development what small business needs

The creation of a Small Business Development Ministry under Lindiwe Zulu has received a positive response.

By Brett Bowes 5 Jun 2014 11:50

Chinese investors show interest in business rescue transactions

Business rescue transactions have created a new environment in South Africa for buying cheap distressed assets and adding value to them.

By Eric Levenstein 5 Jun 2014 11:14

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