Werksmans
Proposed draft legislation to replace Practice Note 31 of 1994
3rd August 2023 An indispensable requirement for the claiming of an income tax deduction is that the taxpayer must be carrying on a trade and the expenditure in... →
Powers of the Information Regulator and how the Department of Justice could have avoided a R5 million fine
3rd August 2023 There has been great anxiety amongst organisations since the Protection of Personal Information Act 4 of 2013 (POPIA) came into effect two years... →
Exercising due caution with regard to open source software in private equity transactions
3rd August 2023 Private equity investors play a role in supporting the growth and development of companies in South Africa. When a private equity investor is... →
The extent of an arbitrator’s jurisdiction
3rd August 2023 In the recent decision of Dis-Chem Pharmacies Limited v Dainfern Square (Pty) Ltd & Others the Supreme Court of Appeal (“SCA“) was required to... →
AI: safety, efficiency and and protection of data in the mining industry
20th July 2023 The mining industry in South Africa has embraced digital transformation. Machine Learning, Big Data and Artificial Intelligence (“AI”) are being... →
Does section 11 (1) of the MPRDA apply to an indirect change in control?
10th July 2023 In the recent decision of Vantage Goldfields SA (Pty) Ltd & Another v Arqomanzi (Pty) Ltd & Others (Vantage) the Supreme Court of Appeal (SCA)... →
Think before issuing instructions to employees
6th July 2023 In Association of Mineworkers and Construction workers Union obo Mkhonto & others [13 February 2023], the employees were charged with gross... →
Tax Court or the High Court? The SCA weighs in
6th July 2023 The SCA recently handed down two judgments dealing with certain procedural aspects of dispute resolutions as provided for in the TAA. The key... →
