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Broad-Based Black Economic Empowerment Commission announces investigations of trusts used in B-BBEE ownership structures
INTRODUCTION On 7 August 2017, the B-BBEE Commission announced that it had initiated 17 investigations for possible contraventions of [...]
Understatement penalties: what is a bona fide inadvertent error?
INTRODUCTION The Tax Administration Act No 28 of 2011 (TAA) introduced the understatement penalty regime with effect from 1 [...]
The LAC rules on the TES deeming provision
THE CLIENT BECOMES THE SOLE EMPLOYER WHEN THE DEEMING PROVISION KICKS IN INTRODUCTION In NUMSA v Assign Services [...]
The validity of automatic termination clauses in contracts of employment
ISSUE(S) Whether the employee was unfairly dismissed after his appointment letter was automatically terminated because of a provision stating [...]
Holding onto land: the regulation of Agricultural Land Holdings Bill
INTRODUCTION During the 2016 State of the Nation Address, the president of the Republic of South Africa first announced [...]
And now for something completely different (or not?)
INTRODUCTION With effect from 1 June 2017 the Medicines and Related Substances Amendment Act No. 72 of 2008 ("the [...]
