Legal updates and opinions
Search Author
Changes to the tax treatment of trust income awarded to foreign beneficiaries on the horizon
Currently, income that arises in a South African trust which is awarded to a foreign beneficiary during the same tax year is disregarded in the [...]
What exactly are the duties and responsibilities of the mining right holder in the retrenchment process in the mining industry?
In Association of Mineworkers & Construction Union v Buffalo Coal Dundee (pty) Ltd & another ("Buffalo Coal"), the Labour Appeal Court ("the LAC") considered the [...]
Section 11 of the Mineral and Petroleum Resources Development Act
In terms of section 11(1) of the Mineral and Petroleum Resources Development Act 28 of 2002 ("MPRDA") - "A prospecting right or mining right or an [...]
The unrealised transformative potential of preferent community mining rights
and Siphamandla Dhlamini, Candidate Attorney The Mineral and Petroleum Resources Development Act No. 28 of 2002 ("MPRDA") was enacted with the express purpose of promoting equitable [...]
Private companies and the new transparency provisions of the Companies Act
The Companies Act No 71 of 2008 ("Act") was amended on 1 April 2023 with the purpose of increasing corporate ownership transparency in accordance with international [...]
Generative AI: It’s magic but fraught with legal risks
and Hlonelwa Lutuli, Candidate Attorney The use and beneficial application of generative AI in the workplace is increasing at an exponential rate - with many businesses [...]
The correct approach to Section 138(5)(a) of the LRA: rescission or re-enrolment?
On 27 May 2023, as a direct response to Labour Appeal Court's judgement of Mohube v Commission for Conciliation, Mediation and Arbitration (JA18/2022), the CCMA revised its [...]
Hand over the tax records! Section 35 and 46 of PAIA unconstitutional
and Siyabonga Galela, Candidate Attorney On 30 May 2023, the Constitutional Court handed down its ruling in the matter of Arena Holdings (Pty) Ltd and Others [...]
Numerical Targets: No jobs will be lost!
The publication of the Employment Equity Regulations on 12 May 2023 has been the subject of much public controversy. While a vibrant contestation of ideas [...]
Certificate of need in the healthcare sector: not needed
The National Health Act or NHA[1] makes provision for a system of licensing referred to as a certificate of need or CoN. A certificate need [...]
The FSCA publishes exemptions for Crypto Assets Financial Service Providers
Siphosethu Zazela, Candidate Attorney On 11 May 2023, the Financial Sector Conduct Authority ("FSCA") published notice 25 of 2023 ("Notice"), (i) exempting crypto asset financial [...]
Pro Bono Articles
Five tips to optimise your first consultation with an attorney Coercive and Controlling Behaviour in the Domestic Violence Act An Overview of the Domestic Violence [...]
FAQ – Opportunities for investors arising from the South African business rescue process
DOWNLOAD THE FAQ GUIDE HERE The South African business rescue process has created the opportunity for investors (local and foreign) to position themselves in order [...]
Raging against the machine
and Thembelihle Tshabalala, Candidate Attorney, The meteoric rise of artificial intelligence (AI) is generating infinite possibilities and particularly so when linked to or combined with [...]
Additional obligations on accountable institutions
Following on the recent amendments to the Financial Intelligence Centre Act, 38 of 2001 ("FICA") and most notably, the extension to the scope of accountable [...]
The proper interpretation of conflicting provisions in the Income Tax Act
and Luke Magerman, Candidate Attorney A recent tax court judgment added valuable jurisprudence to the often-litigated issue of the interpretation of two conflicting legislative provisions. In [...]
What is the relevance of s 52 of the MPRDA on retrenchments in terms of section 189 and 189A in the mining industry?
In National Union of Mineworkers v Anglo American Platinum Ltd & others (Amplats), on 15 January 2013, Amplats had issued a notice of intention to [...]
Renewable energy tax incentives
and Luke Magerman, Candidate Attorney The draft legislation to give effect to the two renewable energy tax incentives announced in the 2023 Budget Speech was published [...]
Breaking the Chains: the Case of Ndwandwe v Trustees of Transnet Retirement Fund and others – A not-so-friendly reminder that a pension fund is not bound by a nomination form
and Karabo Kekana, Candidate Attorney The recent decision of Ndwandwe v Trustees of Transnet Retirement Fund and others[1] (the Ndwandwe decision) concerned the review of a [...]
E-waste versus Sustainability: A battle between people, big tech and responsible recycling
A study conducted by the United Nations University in 2019 estimated that approximately 53.6 million metric tonnes of electrical and electronic waste products ("E-waste") were generated [...]
The danger of cutting and pasting provisions in your settlement agreements!
On 21 February 2021, the Labour Appeal Court in Wheelwright v CP de Leeuw Johannesburg (Pty) Ltd (2023) 44 ILJ 767 (LAC) found against an [...]
Enhancing Innovation, Technologically
Continuing Werksmans' multi-disciplinary approach in providing our clients with innovative approaches that go beyond the law into wider, business critical arenas, we proudly welcome four [...]
Mining terminology: the difference between “accepted”, “granted” “executed” and “registered”
Four of the most common words that one hears in conjunction with mining rights, prospecting rights are "accepted", "granted", "executed" and "registered". Despite regular use [...]
Worried about the new EE Amendments? Progressive implementation of numerical targets is possible!
On 12 April 2023 the President signed the Employment Equity (EE) Amendment Bill, 2020 into law. The Act is not operative as the President is [...]
An employer’s right to use replacement labour where a lockout has been instituted
and Nyeleti Baloyi, Candidate Attorney On 18 April 2023, the Constitutional Court delivered a judgment on the interpretation of section 76(1)(b) of the Labour Relations Act 66 of [...]
