Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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22 May 2013
Legal Briefs
 
 
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28 Feb 2013
 
 
Budget Alert – Retirement Reform
Cliffe Dekker Hofmeyr
Treasury released a further Consultation Paper together with the Budget documentation. The reform Consultation Paper is trying to bring together the strands of thinking that were set out very...
 
 
Budget Alert: Withholding Taxes – Extended to Service Fees
Cliffe Dekker Hofmeyr
Taxpayers have been anticipating the introduction of a withholding tax on interest paid to non-residents for a number of years now. The effective date for the commencement of the withholding tax on...
 
 
Budget Alert – Gateway Subsidiary / Treasury Company
Cliffe Dekker Hofmeyr
A very interesting proposal by Treasury is to allow South African multinationals to treat a single local subsidiary as a non-resident company for South African Reserve Bank (SARB) purposes and thus...
 
 
Budget Alert – Cross issue of shares
Cliffe Dekker Hofmeyr
Section 24B of the Act was initially introduced to deal with the acquisition of assets through the issue of shares. Pursuant to  the judgment of  CIR v Labat Africa Limited 72 SATC 75 a company ...
 
 
Budget Alert – Share Schemes
Cliffe Dekker Hofmeyr
Share incentive schemes are once again in the spot light in this year's tax budget proposals. It appears that previous amendments have not  satisfied Treasury's concerns on share incentive...
 
 
25 Feb 2013
 
The veil is firmly in place – The competition Appeal Court clarifies burning issues raised in Loungefoam
Cliffe Dekker Hofmeyr
The Competition Appeal Court (CAC) recently dismissed the Competition Commission's (Commission) application for leave to appeal to the Supreme Court of Appeal (SCA) in the long, on-going Loungefoam...
 
 
22 Feb 2013
 
The Tax Administration Act, No 28 of 2011 provides a list of scenarios where the Commissioner may reject an application for an advance tax ruling
Cliffe Dekker Hofmeyr
Despite the wording of the legislation providing that the Commissioner 'may' reject an application in the particular scenarios, it appears from the South African Revenue Service (SARS)...
 
 
21 Feb 2013
 
Teachers – essential service or not?
Cliffe Dekker Hofmeyr
The President's State of the Nation address of 14 February 2013 made reference to the ANC's national executive committee’s recently announced intention to declare teaching an essential service....
 
 
 
Legal Briefs
 
 
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