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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... 

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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... 

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Certificate of need in the healthcare sector: not needed

25th May 2023 The National Health Act or NHA makes provision for a system of licensing referred to as a certificate of need or CoN.  A certificate need is... 

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Raging against the machine

9th May 2023 The meteoric rise of artificial intelligence (AI) is generating infinite possibilities and particularly so when linked to or combined with other... 

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What exactly are the duties & responsibilities of the mining right holder in the retrenchment exercise in the mining industry?

9th May 2023 In Association of Mineworkers & Construction Union v Buffalo Coal Dundee (pty) Ltd & another ("Buffalo Coal"), the Labour Appeal Court ("the LAC")... 

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Breaking the Chains: the Case of Ndwandwe v Trustees of Transnet Retirement Fund and others – A not-so-friendly reminder that a pension fund is not bound by a nomination form

4th May 2023 The recent decision of Ndwandwe v Trustees of Transnet Retirement Fund and others (the Ndwandwe decision) concerned the review of a pension fund’s... 

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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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