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Tax Treatment of Prepaid Expenditure in the Limelight
By Erich Bell, Director, Werksmans Tax Proprietary Limited The application of section 23H was one of the issues recently considered by the Supreme Court of Appeal [...]
SPLUMA Certificate Confusion
By Fátima Rodrigues, Director and Head of the Property Law & Real Estate practice (Johannesburg) and Khathu Neluheni, Senior Associate There has been some confusion created [...]
Letter issued by the Johannesburg Stock Exchange (“JSE”) on 24 April 2020 on Financial Reporting during COVID‑19 (“JSE Letter”)
by Kyra South, AssociateReviewed by Natalie Scott, Director Background Since the outbreak of COVID‑19, and the subsequent national lockdown declared in terms of the Disaster Management [...]
Deadline for submission of COVID-19 Temporary Employer / Employee Relief Scheme (“TERS”) applications
By Jacques van Wyk, Director and Thabisa Yantolo, Candidate Attorney On 30 April 2020 the Department of Employment and Labour released a statement regarding the deadline [...]
An extension of the validity of prescriptions in terms of an amendment to the Medicines and Related Substances Act No. 101 of 1965
by Neil Kirby, Director and Head of the Healthcare & Life Sciences practice and Zamathiyane Mthiyane, Senior Associate On 30 April 2020 the Minister of Health [...]
CIPC certificate for permitted services
By Jacques van Wyk, Director and Thabisa Yantolo, Candidate Attorney The Department of Trade and Industry have not yet provided clarity on whether an entity rendering [...]
What is the role of the SANDF during the lockdown?
Nelsie Siboza, Candidate AttorneyReviewed by Naledi Motsiri The role of the South African Defence Force (“SANDF”) during the lockdown has proven to be unclear for many [...]
Update on emergency procurement measures
by Sarah Moerane, Director On 19 March 2020 the National Treasury issued Instruction No 8 of 2019/2020: Emergency Procurement in response to the national state of [...]
Return to the workplace plans
By Jacques van Wyk, Director and Thabisa Yantolo, Candidate Attorney On 29 April 2020 the Minister of Cooperative Governance and Traditional Affairs, Dr Nkosazana Dlamini Zuma, published [...]
Guidance note on the Joint Directive and the Call Centre Directions
by Hilah Laskov, Senior Associate and Chelsea Roux, Candidate Attorney Reviewed by Shayne Krige, Director and head of the Investment Funds & Private Equity practice The Minister of [...]
Operations of financial services business on COVID-19 alert level 4
by Hilah Laskov, Senior Associate and Chelsea Roux, Candidate AttorneyReviewed by Shayne Krige, Director and head of the Investment Funds & Private Equity practice With effect from 1 [...]
Exemptions for certain short-term insurers providing premium relief
by Hilah Laskov, Senior Associate and Chelsea Roux, Candidate Attorney Reviewed by Shayne Krige, Director and head of the Investment Funds & Private Equity practice The FSCA has [...]
DMRE issues directives on mining sector, in line with requirements of Section 5(1) of the Mine Health And Safety Act, 29 of 1996
by Chris Stevens, Director and Head of the Mining, Environmental and Resources practice; Kathleen Louw, Director; and Bronwyn Parker, Senior Associate On 23 April 2020, and [...]
COVID-19 and business interruption insurance: is your business covered?
by Sarah Moerane, Director Following the declaration of a national state of disaster on 15 March 2020, and the subsequent lockdown imposed by the President from [...]
A worldwide pandemic – is it time to consider the inclusion of force majeure provisions in loan agreements?
By Cara Gow, Associate; Reneilwe Maleka, Associate and Juliet Siwela, Candidate AttorneyReviewed by Richard Roothman, Director and Head of the Banking & Finance practice The previous [...]
Occupational health and safety in the COVID-19 workplace
By Jacques van Wyk, Director and Bradley Workman-Davies, Director A directive has recently been issued by the Department of Employment and Labour (dated 28 April 2020), [...]
Moving towards the end of the lockdown – keeping it consistent and clear
by Bradley Workman-Davies, Director The last big news from Government in relation to the National Lockdown, as outlined in the President's last address to the Nation [...]
Joint ventures – once competition law’s ugly sister, now beloved Cinderella?
by Ahmore Burger-Smidt, Director and Head of the Data Privacy practice and Graeme Wickins, Director As the global economy is gripped by the Covid-19 pandemic, world [...]
The protection of privacy and personal information. How much personal information will be enough?
One Covid-19. So many tracing apps to locate individuals. "Your recently announced project to respond to COVID–19 by tracking when and where Americans interact with each [...]
Actions that may be taken to address some of the risks arising from the COVID-19 crisis in connection with M&A transactions
by Nozipho Bhengu, Director Introduction 1.1 On the 24th of March 2020, the President of the Republic of South Africa announced a nationwide lockdown in terms [...]
Success fees to Business Rescue Practitioners: important aspects to consider
By Malachizodok Mpolokeng, Candidate AttorneyReviewed by: Dr. Eric Levenstein, Director and head of the Insolvency, Business Rescue & Restructuring practice. Setting the scene The COVID-19 pandemic [...]
Do you have temporary market power? The Competition Commission’s first finding of excessive pricing under the COVID-19 emergency regulations
by Paul Cleland, Director The Competition Commission has, by way of a settlement agreement, concluded its first investigation into excessive pricing related to the national disaster [...]
Letter issued by the Johannesburg Stock Exchange on 21 April 2020 on the Payment of Dividends (“JSE Letter”)
by Natalie Scott, Director and Tahli Hanan, Candidate Attorney Background The COVID-19 pandemic has caused considerable and unanticipated disruption to the South African business sector and [...]
Fourth Amendment to the Disaster Management Regulations, insofar as they impact upon the energy and mining sector during COVID-19 lockdown
by Chris Stevens, Director and head of Mining, Environmental & Resources practice, Kathleen Louw; Director; and Bronwyn Parker Senior Associate On 16 April 2020, the Minister [...]
COVID-19 and the resultant impact on rental payments: a practical analysis
by Fátima Rodrigues, Director and Head of the Property Law & Real Estate practice and Kashvi Lalla, Director Introduction The economic effects of the government‑imposed lockdown [...]