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        <title>Polity.org.za | Bowmans</title>
        <description><![CDATA[We help our clients overcome legal complexity and unlock opportunity in Africa.

Our track record of providing specialist legal services in the fields of corporate law, banking and finance law and dispute resolution, spans over a century.]]></description>
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            <title>Mauritius: Privy Council confirms partial interest income exemption available to operating ...</title>
            <link>https://www.polity.org.za/article/mauritius-privy-council-confirms-partial-interest-income-exemption-available-to-operating-companies-with-incidental-lending-activities-2026-07-17</link>
            <description><![CDATA[The judgment in Alteo Energy Ltd and another v Director-General, Mauritius Revenue Authority [2026] UKPC 27 provides important clarity on the meaning of ‘core income generating activities’ for purposes of the substance-based exemptions that apply across multiple categories of income. In this case, the Judicial Committee of the Privy Council dismissed the Mauritius Revenue Authority’s (MRA) appeal and confirmed that a Mauritius-resident operating company receiving incidental interest income is entitled to the 80% partial exemption under item 7 of Sub-part B of Part II of the Second Schedule to the Income Tax Act 1995 (ITA). This is provided that it carries out the core activities generating that income in Mauritius with adequate substance.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Fri, 17 Jul 2026 11:01:00 +0200</pubDate>
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            <title>Labour inspectors can now also enforce timely payment of retirement funds contributions by employers</title>
            <link>https://www.polity.org.za/article/labour-inspectors-can-now-also-enforce-timely-payment-of-retirement-funds-contributions-by-employers-2026-07-17</link>
            <description><![CDATA[On 13 January 2026, the Minister of Employment and Labour withdrew the 2003 variation notice that had excluded the application of section 34A of the Basic Conditions of Employment Act, 1997 (BCEA) to employers and employees in respect of the payment of contributions to retirement funds regulated under the Pension Funds Act, 1956 (PFA). During the period of exclusion (which was for approximately 12 years), enforcement of the timeframes for payment of retirement fund contributions took place solely under the PFA. While the withdrawal may appear innocuous, it has potentially significant implications for employers who fail to pay over retirement fund contributions timeously (or at all), as it reopens an additional statutory avenue for liability and enforcement.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Fri, 17 Jul 2026 09:10:00 +0200</pubDate>
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            <title>Kenya: Introduction of comprehensive gambling regulations to operationalise the Gambling ...</title>
            <link>https://www.polity.org.za/article/kenya-introduction-of-comprehensive-gambling-regulations-to-operationalise-the-gambling-control-act-2025-2026-07-16</link>
            <description><![CDATA[Kenya has taken a significant step in implementing the Gambling Control Act, 2025 (Act). This follows the publication of the following subsidiary legislation (Regulations), all of which came into force on 30 June 2026:  The Gambling Control (Licensing) Regulations, 2026 (Licensing Regulations); The Gambling Control (Conduct of Gambling Operations) Regulations, 2026 (Gambling Conduct Regulations); The Gambling Control (Foreign-Based Operators) Regulations, 2026 (Foreign-based Operators ...]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Thu, 16 Jul 2026 11:42:00 +0200</pubDate>
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            <title>South Africa: Labour Court warns against rigid application of employment equity targets in ...</title>
            <link>https://www.polity.org.za/article/south-africa-labour-court-warns-against-rigid-application-of-employment-equity-targets-in-promotion-decisions-2026-07-07</link>
            <description><![CDATA[In Solidarity obo Benjamin v Department of Correctional Services and Others, the Labour Court reviewed and set aside an arbitration award dismissing an employee’s unfair labour practice claim. The dispute concerned circumstances where the Department’s selection panel had strongly recommended Ms Benjamin, a person classified as a ‘coloured female’, for promotion, but the Department declined to appoint her on the basis that the appointment would not align with its employment equity (EE) targets. The arbitrator accepted the Department’s explanation that its employment equity plan (EEP) focused on national targets (where coloured females were over-represented at the relevant occupational level). On that basis, the arbitrator concluded that the decision not to appoint Ms Benjamin complied with the Department’s EEP and as such, the failure to appoint Ms Benjamin did not constitute an unfair labour practice.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Bowmans</category>
            <pubDate>Tue, 07 Jul 2026 12:45:00 +0200</pubDate>
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            <title>Planning for wage negotiations in an effort to avoid violent and costly strikes</title>
            <link>https://www.polity.org.za/article/planning-for-wage-negotiations-in-an-effort-to-avoid-violent-and-costly-strikes-2026-07-01</link>
            <description><![CDATA[There can be no doubt that wage negotiations are stressful and sensitive. This is due to the competing interests of the role players – the employer’s interest in saving costs and the employees’ interest in better wages. This conflict is exacerbated in a depressed economy where business faces tough financial times on the one hand, and employees face a cost-of-living crisis on the other. This dichotomy of interest requires careful consideration and planning to optimise wage negotiations and ...]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Wed, 01 Jul 2026 13:49:00 +0200</pubDate>
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            <title>Mauritius: Statutory demand - legal framework and recent court developments</title>
            <link>https://www.polity.org.za/article/mauritius-statutory-demand---legal-framework-and-recent-court-developments-2026-06-25</link>
            <description><![CDATA[A statutory demand is a formal demand for payment of a debt served by a creditor on its debtor in a standard and prescribed form, under the Insolvency Act of 2009. It may be categorised as an extra-judicial process given that it is not issued by a court. However, it will no longer be considered as an extra-judicial process as soon as a court comes into play. According to Morgan Philips Middle East vs Appavou Immobilier Ltee 2022 SCJ 393a statutory demand ceases to be a strictly extra-judicial process in the following circumstances:]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Thu, 25 Jun 2026 10:14:00 +0200</pubDate>
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            <title>Dismissal on an ‘unexpressed allegation’ – the scope of competent verdicts</title>
            <link>https://www.polity.org.za/article/dismissal-on-an-unexpressed-allegation-the-scope-of-competent-verdicts-2026-06-24</link>
            <description><![CDATA[The Labour Appeal Court (LAC) recently handed down a judgment confirming the validity of competent verdicts flowing from acts of misconduct by an employee. In the case of Machi v Chep SA (Pty) Ltd and Others, the LAC makes a significant distinction between cases where competent verdicts are evident and where there are new allegations of misconduct. In this, the LAC clarified what a competent verdict is, and what it is not. The dismissal]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Wed, 24 Jun 2026 14:10:00 +0200</pubDate>
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            <title>South Africa: The Constitutional Court provides legal certainty on the reviewability of ...</title>
            <link>https://www.polity.org.za/article/south-africa-the-constitutional-court-provides-legal-certainty-on-the-reviewability-of-commercial-decisions-by-private-entities-2026-06-09</link>
            <description><![CDATA[In its recent judgment in Famous Idea Trading 4 (Pty) Ltd t/a Dely Road Courier Pharmacy v Government Employees Medical Scheme 2026 (4) BCLR 291 (CC), the Constitutional Court confirmed the stringent conditions that apply to review applications in respect of commercial decisions of private entities. In doing so, the Court endorsed the use of preliminary objections by such commercial entities to make quick work of unmeritorious review applications that may jeopardise the confidentiality of commercially sensitive information.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Tue, 09 Jun 2026 10:08:00 +0200</pubDate>
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