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Review of excessive debt financing rules
Review of excessive debt financing rules

Tax is an important factor when a business decides whether to use debt or equity financing...

By Graeme Palmer 25 Mar 2020

Q&A - pressing issues employers are addressing in light of the coronavirus outbreak
Q&A - pressing issues employers are addressing in light of the coronavirus outbreak

Johan Botes, partner and head of the Employment & Compensation Practice at Baker McKenzie Johannesburg, addresses a series of questions many South African employees and employers are asking amid the the coronavirus (Covid-19) outbreak...

By Johan Botes 19 Mar 2020

The canna revolution - Q&A with Cannabis Expo director Silas Howarth
The canna revolution - Q&A with Cannabis Expo director Silas Howarth

The Cannabis Expo has been postponed due to the Covid-19 outbreak. The Cannabis Expo returns to Cape Town from 19 to 22 March 2020 at GrandWest. We got in touch with expo director Silas Howarth to find out what goes into putting on an event of this nature, shifting stigmas, advice for budding entrepreneurs and CBD trends...

By Ruth Cooper 12 Mar 2020

Lessons from Al Capone on taxpayers' rights to confidentiality
Lessons from Al Capone on taxpayers' rights to confidentiality

Al Capone, the infamous American mobster, was convicted of tax evasion as it was easier for the US Attorney General to secure a conviction for tax offences than comply with the evidentiary requirements of his other crimes. But what right does the South African taxpayer have for the information disclosed to Sars to be kept confidential?

By Graeme Palmer 24 Feb 2020

Employee rights proposed for film and TV industry workers
Employee rights proposed for film and TV industry workers

On 11 December 2019, the Minister of Labour in South Africa issued a notice calling for interested parties to make submissions on his proposal to deem persons in the film and television industry as employees for the purpose of selected portions of South Africa's employment law...

By Johan Botes 24 Jan 2020

The (tax) benefit of keeping employees incentivised
The (tax) benefit of keeping employees incentivised

Are expenses incurred in maintaining a content and motivated workforce part of the costs of a taxpayer's income-producing operations...?

By Graeme Palmer 20 Jan 2020

Image source: Getty/Gallo
Caution: Sars wants its share of your Xmas gift from your employer

It's that time of year when many South African companies give their employees festive season gifts to thank them for their service...

By Yolandi Esterhuizen 11 Dec 2019

Donations tax - determining the threshold
Donations tax - determining the threshold

Subject to any applicable exemption, donations tax is payable on the value of any property disposed of under any donation...

By Graeme Palmer 26 Nov 2019

UIF parental benefits effective... but what about paternity leave?
UIF parental benefits effective... but what about paternity leave?

On 29 October 2019, a proclamation was published in terms of which sections 8(a)(cA), 11, 15 and 16 of the Labour Law Amendment Act 10 of 2018 (LLAA) become effective as of 1 November 2019...

By Jacques van Wyk 4 Nov 2019

Expat tax exemptions: No double taxation
Expat tax exemptions: No double taxation

On 1 March 2020, an amendment to the foreign employment income exemption comes into operation. There have been misperceptions about those expatriates that will be affected by this change to the tax law...

By Graeme Palmer 18 Oct 2019

Is this the end of NRV for closing stock?
Is this the end of NRV for closing stock?

The Supreme Court of Appeal (SCA) has for the second time in CSARS v Atlas Copco South Africa (Pty) Ltd, confirmed that the net realisable value (NRV) method is not a suitable method to value closing stock for income tax purposes...

By Joon Chong 14 Oct 2019

Wandile Sihlobo
Where are we with land reform?

Agricultural economist, Wandile Sihlobo says that come April 2020, the proposed change to the Constitution to allow land expropriation without compensation (EWC) may not happen...

By Nicci Botha 27 Sep 2019

When do consultancy services become a taxable fringe benefit?
When do consultancy services become a taxable fringe benefit?

The Supreme Court of Appeal recently had to decide whether tax consultants contracted by BMW South Africa to facilitate the tax compliance of the company's expatriate employees constituted a taxable fringe benefit for the employee...

By Graeme Palmer 23 Sep 2019

When completion of probation doesn't automatically mean permanent placement...
When completion of probation doesn't automatically mean permanent placement...

Is an employee considered permanent at the end of the probation period if the employment contract requires such confirmation and the employer does not explicitly verify permanency?

By Jacques van Wyk 12 Sep 2019

Not in my name - gender violence in the workplace
Not in my name - gender violence in the workplace

Employers can play a critical role in stigmatising violence against women and ensuring that perpetrators are ostracised from civilised society. No employer should have any doubt about its ability to dismiss any employee who assaults a female colleague, client or supplier...

By Johan Botes 10 Sep 2019

#WomensMonth: 'Be authentic, irrespective of which profession you're in'
#WomensMonth: 'Be authentic, irrespective of which profession you're in'

An attorney, notary, and conveyancer specialising in property and conveyancing, Subashnee Moodley is an example of what one can achieve through perseverance, hard work and authenticity...

By Sindy Peters 23 Aug 2019

Should reinstatement always be awarded after unfair dismissal?
Should reinstatement always be awarded after unfair dismissal?

The Labour Appeal Court recently had to consider whether reinstatement must always be awarded where a dismissal is found to be substantively unfair, in the case of Afgen (Pty) Ltd v Ziqubu (2019)...

By Jacques van Wyk 14 Aug 2019

Will the Labour Court enforce an employee claim against a company in business rescue?
Will the Labour Court enforce an employee claim against a company in business rescue?

The Labour Court recently ruled on whether employees may approach said court to enforce a claim against a company under business rescue proceedings...

By Jacques van Wyk 1 Aug 2019

Can unions claim organisational rights after recruiting ineligible members?
Can unions claim organisational rights after recruiting ineligible members?

For the purposes of being awarded organisational rights, is a trade union allowed to include employees who are not eligible to be members in terms of its constitution...?

By Jacques van Wyk 25 Jul 2019

If best candidate declines the job, is second best entitled to be appointed?
If best candidate declines the job, is second best entitled to be appointed?

In the arbitration between the National Union of Mineworkers obo Donald Andile Mchunu v Tronox Mineral Sands, the Commissioner had to decide whether the applicant, the second best candidate, was entitled to be appointed to a vacant position because the best candidate declined the offer.

By Jacques van Wyk 2 Jul 2019

#YouthMonth: Our future needs education, enrichment and togetherness
#YouthMonth: Our future needs education, enrichment and togetherness

As part of our #YouthMonth profiles, we chatted to Webber Wentzel's candidate attorney, Lerato Molefi about the importance of education, why it takes a village to raise a child and remembering your voice...

By Shan Radcliffe 28 Jun 2019

Image source: Gallo/Getty
Non-profit companies: get your PBO application right

There are tax benefits for registering a non-profit organisation as a public benefit organisation (PBO) with the South African Revenue Service (SARS), whether such organisation is a non-profit company, trust or association...

By Graeme Palmer 28 Jun 2019

How brand blocking regulations in South Africa could lead to further job losses
How brand blocking regulations in South Africa could lead to further job losses

A legislative trend of applying branding and marketing restrictions on alcohol, junk food and sugar is gaining traction across the world and posing a threat to some of the worlds' most famous brands...

By Ron Cregan 27 Jun 2019

#YouthMonth: Children's rights shouldn't just be words on paper...
#YouthMonth: Children's rights shouldn't just be words on paper...

As part of our Youth Month profiles, we chat to Justin Minnaar, candidate attorney at Baker McKenzie Johannesburg, about the unwritten laws of relationships, the written rights of our Constitution, and children's right to access them...

By Shan Radcliffe 25 Jun 2019

Can false allegations be grounds for dismissal?
Can false allegations be grounds for dismissal?

In the recent case of Numsa obo Baloyi and Others v O-Line (2019), the Commission for Conciliation, Arbitration and Mediation (CCMA) had to determine whether an employee who makes a false allegation of racism against another employee can be dismissed...

By Jacques van Wyk 24 Jun 2019

#YouthMonth: Remember the past, act in the present, improve the future
#YouthMonth: Remember the past, act in the present, improve the future

In celebration of Youth Month, we chatted to candidate attorney at Webber Wentzel, Luntu Quntana, who was "born in East London, bred in Johannesburg and now currently being buttered in Cape Town" about what Youth Day means to him and the changes he would like to see for future generations...

By Shan Radcliffe 21 Jun 2019

What you need to know about the Competition Act amendments
What you need to know about the Competition Act amendments

Amendments to the Competition Act were published in the Government Gazette in February 2019. These are, however, not yet in force pending the publication of a date to be proclaimed by the President. Some of the more prominent changes to the Act are as follows...

By Rishal Bipraj 12 Jun 2019

The world then and now, and how the way we protect our children needs to change
The world then and now, and how the way we protect our children needs to change

This National Child Protection Week (CPW), Google South Africa and Media Monitoring Africa hosted a roundtable putting a spotlight on the importance of online safety for children...

By Jessica Tennant 31 May 2019

To be or not to be: In writing
To be or not to be: In writing

In the recent case of Numsa obo Nomanyane and another v Grupo Antolin (Pty) Ltd, heard before the Metal Engineering Industry Bargaining Council (MEIBC), the Commissioner was tasked with determining whether a fixed-term contract of employment must be in writing or not.

By Aadil Patel 7 May 2019

Image Supplied.
Elections will come and go, but challenges in land reform will not

While land reform features prominently in manifestos of several political parties, not much detail is being provided on how individual parties plan to improve land reform and deal with the current challenges...

By Peter Setou 7 May 2019

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