Articles

Master’s Directive regarding the appointment of Independent Trustees

The Master’s directive of requiring an independent Trustee to be appointed as a trustee where the Trust is registered for the first time with the Master and it emerges from the Trust deed that the Trust is a “family business trust” arises as a result of the decision in Land and Agricultural Bank of South Africa v Parker and Others 2005 (2) SA 77 (SCA) .

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Decriminalisation of private use of dagga judgement

In a unanimous decision by the Constitutional Court today, the private possession; use and cultivation of cannabis has been decriminalised.

This decision confirmed the 2017 judgement from the Western Cape High Court which found that the criminalisation of the use of cannabis at home was a violation of the constitutional right to privacy.

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Temporary Employment Services: The Constitutional Court has the final say

On the 26th of July 2018, we (finally) saw the end of the debate on the deeming provision in terms of s198A(3)(b) of the Labour Relations Act 66 of 1995 (“of LRA”).

S198A(3)(b) of the LRA provides:-

“(3) For the purposes of this Act, an employee –
     (b) not performing such temporary service for the client is –
(i) deemed to be the employee of that client and the client is deemed to be the employer; and
(ii) subject to the provisions of section 198B, employed on an
indefinite basis by the client.”

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New Amendments to the National Credit Act

In November 2017, the Draft National Credit Amendment Bill, 2018 was published by The Portfolio Committee on Trade and Industry, along with the Bill’s explanatory memorandum. Promulgation is expected soon which will effectively make the Bill law.

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Land expropriation without compensation

The issue of land in South Africa is known to be a sensitive topic.

In recent years there have been many changes and talks of land reformation and expropriation of land.

In February 2018 a motion was successfully passed by the National assembly with regards to the expropriation of land without compensation, which aims at amending s25 of the Constitution.

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You are what you “like”, “share” or “retweet”

In South Africa the use of smart phones and social media is ever increasing with a record 16 million Facebook users, 8 million Twitter users and almost 4 million Instagram registered across the country. As technology evolves, so should our social media laws. At present there isn’t one specific law which governs the use of social media in South Africa. The absence of these specific social media laws makes it difficult for people to identify the parameters within which they can operate in a social media environment.

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Work visas in South Africa: What companies need to know

The Immigration Amendment Act, 13 of 2011 as well as the revised Immigration Regulations (“the Regulations”) has introduced numerous amendments to immigration laws. This article, however, does not constitute a list of all the amendments but will focus on the four main work visa categories which include: the intra- company transfer work visa; the corporate visa; the critical skills work visa; and general work visa.

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What does the VAT increase mean for you?

The 1st of April 2018 saw the introduction of the new 15% VAT rate. Government has projected an estimated R22.9 Billion increase in revenue as a result of the increase, with the hope of mitigating its impact through an increase in social grant entitlements and zero-rated items.

But what are the implications of VAT during the transitional period? Can 14% still be applicable and under what circumstances?

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VAT INCREASE: 1 APRIL 2018

NOTICE TO ALL CLIENTS

The Minister of Finance announced an increase in Value Added Tax (VAT) from 14% to 15% effective from the 1st of April 2018.

Our services are subject to VAT and, therefore, the VAT increase will apply.

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2017 PROPERTY RATES INCREASES

Property owners in the Metro are still coming to grips with the recent General Valuation Roll (2017) released by the Nelson Mandela Bay Municipality (NMBM).

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