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The proper interpretation of conflicting provisions in the Income Tax Act

4th May 2023 A recent tax court judgment added valuable jurisprudence to the often-litigated issue of the interpretation of two conflicting legislative... 

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Renewable energy tax incentives

4th May 2023 The draft legislation to give effect to the two renewable energy tax incentives announced in the 2023 Budget Speech was published on 21 April 2023.... 

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E-waste versus Sustainability: A battle between people, big tech and responsible recycling

4th May 2023 A study conducted by the United Nations University in 2019 estimated that approximately 53.6 million metric tonnes of electrical and electronic... 

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What is the relevance of s 52 of the MPRDA on retrenchments in terms of section 189 and 189A in the mining industry?

4th May 2023 In National Union of Mineworkers v Anglo American Platinum Ltd & others (Amplats), on 15 January 2013, Amplats had issued a notice of intention to... 

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Mining terminology: the difference between “accepted”, “granted” “executed” and “registered”

4th May 2023 Four of the most common words that one hears in conjunction with mining rights, prospecting rights are “accepted“, “granted“, “executed” and... 

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The danger of cutting and pasting provisions in your settlement agreements!

4th May 2023 On 21 February 2021, the Labour Appeal Court in Wheelwright v CP de Leeuw Johannesburg (Pty) Ltd (2023) 44 ILJ 767 (LAC) found against an employer... 

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A new chapter in the fight against gender-based violence?

17th April 2023 Domestic Violence Amendment Act 14 of 2021 is Now Operational Following a relatively expedited legislative process, the Domestic Violence Amendment... 

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What does a medical certificate prove?

11th April 2023 In the case of NEHAWU obo Matras v Commission for Conciliation, Mediation and Arbitration and Others[1] Mr Matras (“the employee”), was employed by... 

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