Cliffe Dekker Hofmeyr
The definition of ‘controlled group company’ and ‘equity share’
25th September 2015 The South African Revenue Service (SARS) released Binding Private Ruling No, 205 (Ruling) on 11 September 2015. The Ruling considers the meaning of... →
Disposal by share block company of sectional title units to its shareholders
23rd September 2015 The South African Revenue Service (SARS) released Binding Private Ruling, No 206 (Ruling) on 14 September 2015. The Ruling dealt with the disposal... →
Retrenchments – Collective agreements and the obligation to consult
22nd September 2015 Section 23(1)(d) of the Labour Relations Act, No 66 of 1995 (LRA) contemplates the extension of a collective agreement to members of a union that... →
Energy sector license and consent charges: capital or revenue?
17th September 2015 Recently two interesting cases were reported in New Zealand and Australia. The cases related to whether certain expenses incurred by taxpayers in... →
Using cost to company and overstaffing as retrenchment criteria
16th September 2015 Section 189 of the Labour Relations Act, No 66 of 1995 (Act) regulates the retrenchment of employees, with the emphasis on the retrenchment... →
Are automatic termination clauses enforceable?
15th September 2015 Due to public interest considerations, the Constitutional right to fair labour practices is entrenched in the framework of the Labour Relations... →
Amendments to the Regulations of the Construction Industry Development Board Act will have significant consequences for construction contractors
11th September 2015 The Minister of Public Works recently published for public comment proposed amendments to the Regulations of the Construction Industry Development... →
Judgment on the interpretation of the 'deeming provision': sole or dual? 
9th September 2015 The Labour Court handed down judgment on 8 September 2015 in a highly anticipated interpretation ruling relating to the recent amendments to the... →
