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NEW CORRECTED MINIMUM WAGE RATES FOR WHOLESALE AND RETAIL SECTOR
By Jacques van Wyk, Director; Andre van Heerden, Senior Associate; and Chelsea Roux, Candidate Attorney
On 14 October 2019 the Minister of Labour and Employment published the corrected minimum wage rates applicable to Sectoral Determination 9: Wholesale and Retail Sector. These rates are applicable as of 2 August 2019 and are available below:
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CFC Rules and SA Dividends – A Trap for the Unwary
Introduction The controlled foreign company (CFC) rules are contained in section 9D of the Income Tax Act, 1962 (the Act) and [...]
Understanding the Concept of the “Lock-Box”/”Locked Box” Mechanism in the Mergers and Acquisitions Space
"Lock-box" mechanism vs closing date account mechanism Parties to M&A deals usually have a particular price and/or valuation methodology in [...]
A Fiesta of Sports and IP
Over the past month or so, the world has been spoilt for choice with fiesta of sporting events from [...]
What lies ahead with respect to the employment of national Director-Generals amidst the new ministerial appointments?
As we tread new territory with a diverse cabinet, firmly moving into a new dispensation in our public administration, it [...]
Draft Prudential Standard and Proposed Guidance Note on Liquidity Risk Management for Insurers
By Slade van Rooyen, Candidate Attorney, reviewed by Natalie Scott, Director and Head of Sustainability On 28 May 2024, the [...]
PAIA Report Deadline – 30 June 2024
Attention all private and public entities; the deadline for submission of your report detailing all the requests for access to [...]
