Publications

Realising the full potential of broad-based black economic empowerment trusts

Trusts are regulated by the Trust Property Control Act No. 57 of 1988 (“Trust Property Control Act”) and are defined as the arrangement through which the ownership in property of one person is, by virtue [...]

Expat tax, the new amendment will hit expats hard

In March 2020, an amendment to the South African Income Tax Act 58 of 1962 (“Income Tax Act”) will be made, this amendment will have an extremely negative impact on South African residents permanently or [...]

The door is open for state-owned banks

In 2018 we saw the release of the Financial Matters Amendment Bill (“FMAB”), and amongst the various proposed amendments of the FMAB, the amendments that had caught the eye of most people is the proposed [...]

Carbon tax, the “green” tax

Carbon tax has been a topic of discussion and consultation for nearly 10 (ten) years. Draft carbon tax bills were introduced in 2015 and 2017. Negative feedback was received from the public as the carbon [...]

Poverty Wages

With the arrival of 2019, we saw the National Minimum Wage Act No. 9 of 2018 (“NMWA”) come into effect, which has not pleased those who are most affected by it. The NMWA states that [...]

The Transfer of Certificated Shares to a Non-South African Resident

Section 51 of the Companies Act No. 71 of 2008 (“Companies Act”) determines the requirements for the registration and transfer of certificated securities. It is important to note that additional requirements must be complied with [...]

What to consider in eviction orders

In the case of Nederburg Wines (Pty) Ltd v Nero & Others (“Nederburg Case”) Nederburg Wines Proprietary Limited (“Appellant”), the registered owner of  Nederburg Estate (“Property”), appealed against the decision of the Land Claims Court [...]

Trumping Last In First Out

Everyone knows about or has heard about the principle Last in First Out (“LIFO Principle”) in the context of a dismissal in terms of section 189 of the Labour Relations Act No. 66 of 1995 [...]

Franchise Agreement Success

Franchise is not defined in terms of the South African law. However, in terms of the Franchise Association of South Africa, “franchise” is defined as giving an individual the right to operate a business under [...]

Taking “refuge” in the Immigration Act

Foreigners seeking asylum and refuge in the Republic of South Africa (“RSA”) should take note of the circumstances surrounding such applications and the requirements when applying therefor. The previous blanket ban on asylum seekers has [...]