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2018/2019 budget proposals – Tax overview
By: The Werksmans Tax Team INTRODUCTION Despite it being widely expected that this year's Budget would add to the ever-increasing burden of South African taxpayers, the [...]
STATE OF THE NATION ADDRESS
The National Land Audit has recently been made public. This report was primarily phase 2 of a Land Audit that was conducted in 2011. Whilst it [...]
Automatically unfair dismissals
ISSUE IN DISPUTE If an employee does not adhere to the dress code in the workplace because of his religion, culture or gender and is then [...]
The Protection from Harassment Act 17 of 2011
The Act provides simple procedures and remedies in addition to those available to employees in terms of other legislation (such as the LRA, Employment Equity Act [...]
Broad-Based Black Economic Empowerment Commission (“Commission”) finalises its first case
On 23 January 2018, the Commission issued final findings against SAB & T BEE Services (Pty) Ltd ("SAB&T") and Ms Shameema Ismail ("Ismail"). This is the [...]
Parental leave – a pending new entitlement as a minimum term of employment
Currently, South African employment laws provide minimum entitlements to specified leave types for all employees, such as annual leave, sick leave, family responsibility leave, and unpaid [...]
Can TWiT.tv prevent Twitter from expanding its business? The dangers of co-existence agreements
VS An interesting spat is on the brew between TWiT.tv and Twitter. Most of us are aware of the Twitter service being a text-based micro-blogging service, [...]
You, robot
Science fiction – love it or hate it. However, the allegory presented by science fiction directs our thinking in a particular way in circumstances where that [...]
The use of alcohol in the workplace
An employer who is faced with an employee who is under the influence of alcohol in the workplace may, in the absence of satisfactory evidence by [...]
Financial Provisioning Regulations, 2017
On 20 November 2015, the National Environmental Management Act No. 107 of 1998 ("NEMA") "Financial Provisioning Regulations, 2015" GNR1147 GG 39425 ("2015 Regulations") were promulgated, resulting in a [...]
Informal restructuring or business rescue
Business rescue proceedings are formal legislated proceedings, under Chapter 6 of the South African Companies Act 71 of 2008 ("The Companies Act"), that are aimed at [...]
Application of the participation exemption to the disposal of shares by a controlled foreign company
INTRODUCTION The participation exemption provides a useful and simple tax planning tool which should always be considered when dealing with cross-border merger and acquisition transactions [...]
Shapes can speak a thousand words
The London Taxi Company has had its UK trade mark registration of the shape of its black cab declared invalid and its claims of trade mark [...]
Ratepayers association tackles the Shebeen regulations
INTRODUCTION On 1 November 2017 the Gauteng High Court, Johannesburg found in favour of the Yeoville Bellevue Ratepayers' Association ("the Association") by declaring the Gauteng [...]
Coal for Christmas – Diener N.O. v Minister of Justice and others
It is that magical time of the year where images are abound of Christmas trees, fairy lights, delicious pudding, family gatherings and all things warm and [...]
Trade marks TCP vs 3CP
The owner of the TCP mark has won its fight to stop the use of the confusingly similar 3CP mark by Tritof Enterprises (“Tritof”) in relation [...]
Public interest considerations, employment and temporary employment services
INTRODUCTION The effect of a merger on employment is one of the four public interest considerations which must be deliberated on by the Competition Commission [...]
Tools of the trade – do you understand how to navigate through a dawn raid?
The Competition Commission ("Commission") has conducted a significant number of dawn raids during this year alone. From the beginning of 2017, the Commission has raided 47 companies [...]
You have to say something as with data disappearing, your embarrassment will not
by Ahmore Burger-Smidt, Head of Data Privacy Practice The Protection of Personal Information Act, Act 4 of 2013 ("POPIA") addresses, amongst others, poor information control and security. Therefore, [...]
Know the pages you will be judged against
by Ahmore Burger-Smidt, Head of Data Privacy Practice The Protection of Personal Information Act, Act 4 of 2013 ("POPIA") establishes a framework of rights and duties which [...]
Tax court resolves age-old problem
INTRODUCTION For as long as anyone can remember, a tension has existed between the rules relating to the valuation of closing stock or inventory for [...]
Recent high court case clarifies fronting practices
INTRODUCTION In the recent High Court case involving the Passenger Rail Agency of South Africa (PRASA) and Swifambo Rail Agency Proprietary Limited, Judge Francis set [...]
Contentious draft Tax amendments: recent developments
Two of this year's draft tax amendments are extremely contentious. These are the draft amendments in relation to: share buybacks; and the characterisation of offshore companies [...]
Exporters to China remain positive as new balance comes out tops in trade mark tussle
American multinational New Balance has recently been awarded the highest amount in damages to a foreign entity in trade mark infringement proceedings in China in a [...]
Cleaning house
In the recent judgment of Jordaan and Others v City of Tshwane Metropolitan Municipality and Others[1] the Constitutional Court provided clarity regarding section 118(3) of the [...]
