Werksmans
Changes to the tax treatment of trust income awarded to foreign beneficiaries on the horizon
8th June 2023 Currently, income that arises in a South African trust which is awarded to a foreign beneficiary during the same tax year is disregarded in the... →
Section 11 of the Mineral and Petroleum Resources Development Act
8th June 2023 In terms of section 11(1) of the Mineral and Petroleum Resources Development Act 28 of 2002 (“MPRDA“) – “A prospecting right or mining right or an... →
What exactly are the duties and responsibilities of the mining right holder in the retrenchment process in the mining industry?
8th June 2023 In Association of Mineworkers & Construction Union v Buffalo Coal Dundee (pty) Ltd & another (“Buffalo Coal”), the Labour Appeal Court (“the LAC”)... →
The unrealised transformative potential of preferent community mining rights
8th June 2023 The Mineral and Petroleum Resources Development Act No. 28 of 2002 (“MPRDA“) was enacted with the express purpose of promoting equitable access to... →
The legal and ethical processing of healthcare information
8th June 2023 The overall objective of the Protection of Personal Information Act No. 4 of 2013 (“POPI Act“) is to promote the protection of Personal Information... →
Private companies and the new transparency provisions of the Companies Act
8th June 2023 The Companies Act No 71 of 2008 (“Act“) was amended on 1 April 2023 with the purpose of increasing corporate ownership transparency in accordance... →
Hand over the tax records! Section 35 and 46 of PAIA unconstitutional
31st May 2023 On 30 May 2023, the Constitutional Court handed down its ruling in the matter of Arena Holdings (Pty) Ltd and Others v SARS and Others (“Arena... →
Numerical Targets: No jobs will be lost!
26th May 2023 The publication of the Employment Equity Regulations on 12 May 2023 has been the subject of much public controversy. While a vibrant contestation... →
