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Can a Homeowners Association take over refuse removal from a local authority?

27 March 2024

With many local authorities struggling to provide municipal services to residents, a key question that arose in a recent case... was whether a Homeowners Association was entitled to take over the function of refuse removal from the local authority and whether the local authority was still entitled to charge for refuse removal.

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29
Article

What to expect from the new draft Employment Equity Act Regulations

27 March 2024

The Employment Equity Amendment Act 4 of 2022 (“Amendment Act”) was introduced in April 2023 but the commencement date has... yet to be promulgated. To address the sectoral numerical targets provided for in the Amendment Act, new draft regulations were issued for comment on 1 February 2024 (“Draft Regulations”). In this article we take a look at the draft regulations and what they mean for employers.

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24
Article

Can a Homeowners Association take over refuse removal from a local authority?

27 March 2024

With many local authorities struggling to provide municipal services to residents, a key question that arose in a recent case... was whether a Homeowners Association was entitled to take over the function of refuse removal from the local authority and whether the local authority was still entitled to charge for refuse removal.

READ MORE
29
Article

What to expect from the new draft Employment Equity Act Regulations

27 March 2024

The Employment Equity Amendment Act 4 of 2022 (“Amendment Act”) was introduced in April 2023 but the commencement date has... yet to be promulgated. To address the sectoral numerical targets provided for in the Amendment Act, new draft regulations were issued for comment on 1 February 2024 (“Draft Regulations”). In this article we take a look at the draft regulations and what they mean for employers.

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24
Article
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Filter: Tax
Why a clean donation can have sticky consequences

21 February 2024

A donation, made with the best of intent, may still land you in ‘hot’ water with SARS. In this article,... we explain why a donation could result in donations tax being payable to SARS and when and how this could happen.

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33
Article
New SARS beneficial ownership disclosures when filing your trust tax returns

29 November 2023

Trustees should take note of additional requirements relating to the filing of provisional Trust tax returns in January 2024 as... SARS climbs on the beneficial ownership reporting train.

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55
Article
Tread carefully when considering debt-to-equity restructuring

26 July 2023

Converting or exchanging debt that is owed by a company into shares in that same company has long been used... as a debt restructuring tool. There are, however, very fine lines that surround this solution and it needs to be structured correctly to ensure that no unintended tax consequences arise. In this article, we briefly highlight a few considerations in relation to such restructuring.

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191
Article
When two become one, there are tax benefits

15 July 2022

When dealing with mergers and acquisitions, the one question that always arises is what tax relief, if any, exists for... companies that are contemplating a merger?

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424
Article
Good news for offshore structures

16 March 2021

I noted an article the other day that referred to tax restrictions for loop structures. What is a loop structure... and how have restrictions been reduced?

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452
Article
What Covid tax relief measures can my company qualify for?

06 January 2021

I have a construction company which has been hard hit by the Covid-pandemic and although I have managed to keep... our doors open and not retrench my employees, we are in dire straits. I understand that there are some tax relief measures which I can access to assist my company. Is this true?

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339
Article