Looking abroad: Some possible insight into SA's forthcoming gambling tax
In the 2019 Budget Speech, the Minister of Finance announced that draft legislation pertaining to the long-awaited gambling tax would be published for public comment in 2019. We discussed this announcement in our Special Edition Budget Speech Alert of 20 February 2019. The draft legislation will possibly be published with the draft Taxation Laws Amendment Bill in the next few months, but while we wait for the release of the draft legislation, we take the opportunity to consider some of the issue...
Have your say on CAS Bill, GBV Policy Framework
Members of the public and interested organisations are reminded of the looming deadlines for public comments on the Central Application Service (CAS) Bill and the Draft Policy Framework to address gender-based violence (GBV) in the Post-School Education and Training (PSET) System. Read more... | Send to a friend
Why speaking ill of your employer in public may get you fired
In the recent matter, Ndzimande and Others v Didben N.O and Others (2 April 2019), the Labour Court considered the dismissal of three employees who made disparaging statements about their employer on public radio. The Labour Court ultimately upheld the arbitration award of the CCMA, which dismissed the employees. Key facts to the finding were that: there was a policy related to external communications by employees; the employees in question understood the consequences of breaching this code and ...
#AfricaMonth: Seven things to consider when transacting in Africa
Ahead of the Baker McKenzie African Transactional Summit taking place in Johannesburg in May 2019, Baker McKenzie lawyers based in Africa, alongside the firm's global Africa specialists, as well as lawyers from our African Relationship Firms from across the continent, share their knowledge about what investors should consider when transacting in Africa. Read more... | Send to a friend
Increasing focus on environmental taxes in South Africa
Climate change and global warming are issues that have long been debated. Predictions as far back as 1982 regarding increases in atmospheric carbon dioxide are proving true. While climate change and global warming are often seen as abstract issues, the impact on communities around the world is starting to become more prevalent. Closer to home for example, we have seen an increase in ever more severe tropical cyclones off the Mozambique channel and here in South Africa we are experiencing longer,...
Gift cards and the deferral of tax liability
Graeme Palmer</span>The age-old question of whether moneys 'received' by the taxpayer fall within the meaning of gross income was recently addressed by the Tax Court in A Company v CSAR (IT24510). Read more... | Send to a friend
What constitutes financial advice?
Christine Rodrigues, partner, Hogan Lovells</span>What conduct constitutes financial advice and what would amount to negligent financial advice? Read more... | Send to a friend
2nd draft of Proposed Financial Provisioning Regulations published for comment
Source: Environment News South Africa</span>The minister of environmental affairs has published the long-awaited second draft of the Proposed Regulations Pertaining to the Financial Provision for the Rehabilitation and Remediation of Environmental Damage caused by Reconnaissance, Prospecting, Exploration, Mining or Production Operations (2nd Draft FP Regulations) for comment. Read more... | Send to a friend
Professor Madonsela shares Rule of Law passion with Durban audience
Preparations for Professor Thuli Mandonsela's Trek4Mandela climb up Mount Kilimanjaro in August took a stride forward with her Masterclass on the Rule of Law in Durban on 17 May 2019. Read more... | Send to a friend
New guideline on medico-legal investigations of mine deaths
Kate Collier</span>A new guideline published by the chief inspector of mines aims to provide clarity on the process when the cause of a death on a mine is immediately unclear - due to natural causes or unrelated to mining activities, for example - and determining whether the mining-related activities may have contributed to the cause of death. Read more... | Send to a friend