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        <title>Polity.org.za | All Legal Briefs</title>
        <description><![CDATA[Polity.org.za offers a unique take on news, with a focus on political, legal, economic and social issues in South Africa and Africa, as well as international affairs. Polity strives to provide our readers reliable and objective reporting on important issues that drive our society.]]></description>
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            <title>The visa backlog is back. But this time, Home Affairs has practical steps to tackle it head-on</title>
            <link>https://www.polity.org.za/article/the-visa-backlog-is-back-but-this-time-home-affairs-has-practical-steps-to-tackle-it-head-on-2026-09-14</link>
            <description><![CDATA[A renewed backlog of overdue visa applications which has built up over the past few months, prompted the Department of Home Affairs (DHA) to step up processing efforts by implementing practical interventions, including daily monitoring of progress and approved overtime for officials to meet additional targets. These and other steps were highlighted by Minister of Home Affairs Dr Leon Schreiber at the recent Xpatweb Global Mobility Conference and subsequently outlined by the Department in a briefing to Parliament’s Select Committee on Security and Justice on 26 August 2026. ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 14 Sep 2026 11:43:00 +0200</pubDate>
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            <title>ICASA’s OTT inquiry: What it means for telcos, broadcasters and streaming platforms</title>
            <link>https://www.polity.org.za/article/icasas-ott-inquiry-what-it-means-for-telcos-broadcasters-and-streaming-platforms-2026-09-11</link>
            <description><![CDATA[The Independent Communications Authority of South Africa (ICASA) has launched a market inquiry (the Inquiry) with the stated intention to investigate the impact of over-the-top services (OTTs) on licensees in the telecommunications, broadcasting and postal sectors.  The scope of the Inquiry is broad, and it could have significant implications for OTT service providers, telecommunications licensees and broadcasting licensees. For OTT service providers, the Inquiry raises the possibility of being ...]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Webber Wentzel</category>
            <pubDate>Fri, 11 Sep 2026 12:56:00 +0200</pubDate>
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            <title>SCA ruling clarifies when financing fees can be tax deductible</title>
            <link>https://www.polity.org.za/article/sca-ruling-clarifies-when-financing-fees-can-be-tax-deductible-2026-09-11</link>
            <description><![CDATA[A recent Supreme Court of Appeal (SCA) judgment has provided important clarity for businesses on the tax treatment of fees incurred when raising finance, confirming that certain raising fees may be treated as similar to interest and therefore qualify for a tax deduction even if they are capital in nature. The judgment, which went against SARS, could have significant implications for taxpayers who incur upfront financing costs when borrowing to acquire capital assets. For many years, all finance charges "related" to interest could be deducted for tax purposes on the same basis as interest. This is significant because interest incurred in the production of income may be tax deductible even if the expense is capital in nature. The legislation was amended, narrowing the definition so that only finance charges "similar" to interest are treated as interest for tax purposes. ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Werksmans</category>
            <pubDate>Fri, 11 Sep 2026 09:34:00 +0200</pubDate>
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            <title>Financial statements – What businesses need to know for annual compliance</title>
            <link>https://www.polity.org.za/article/financial-statements-what-businesses-need-to-know-for-annual-compliance-2026-09-11</link>
            <description><![CDATA[The Companies Act, Cap. 486 (Act) imposes obligation on all registered companies to prepare and file financial statements annually as part of their statutory compliance requirements. These provisions are set out under sections 683 to 689 of the Act. While many companies comply with filing annual returns, compliance with financial statement filing is comparatively lower. This creates a compliance gap, as both requirements are equally mandatory under the law.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Fri, 11 Sep 2026 08:46:00 +0200</pubDate>
        <a_id>729911</a_id>
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            <title>Supreme court delivers big win for property investment structures</title>
            <link>https://www.polity.org.za/article/supreme-court-delivers-big-win-for-property-investment-structures-2026-09-10</link>
            <description><![CDATA[On 7 September 2026, the Supreme Court of Appeal (SCA) handed down a significant judgment against the South African Revenue Service (SARS), confirming that certain financing fees qualify for tax deductions under section 24J of the Income Tax Act, 58 of 1962. The SCA’s judgment in The Commissioner for the South African Revenue Service v Cornucopia Trust (469/2025) [2026] ZASCA 116could have significant implications for property investment structures and other debt-funded investments.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 10 Sep 2026 14:49:00 +0200</pubDate>
        <a_id>729887</a_id>
        <updated>1789044655</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Lady Justice – Upholding Fairness in Labour Disputes: Ensuring objectivity in CCMA proceedings</title>
            <link>https://www.polity.org.za/article/lady-justice-upholding-fairness-in-labour-disputes-ensuring-objectivity-in-ccma-proceedings-2026-09-10</link>
            <description><![CDATA[Artwork, sculptures and statues depicting the “Lady of Justice” are found throughout the world. Lady Justice is a symbolic representation of unbiased decision-making and protection of the law. Depicted as a blindfolded woman holding a scale and a sword, she embodies fairness, impartiality and the rule of law. The blindfold represents objectivity, indicating that justice should be applied without bias. The scales symbolise the weighing of evidence and the balance between competing interests in a dispute. The sword signifies authority and the power to enforce the law. Together, these symbols underscore the importance of equity and integrity in legal proceedings. In the context of the CCMA, Lady Justice, through its representatives, stands to ensure that both employers and employees have their cases heard fairly.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 10 Sep 2026 14:47:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>2026 Trust Tax Season: IT3(t) Data Moves to the Centre of Trust Tax Compliance</title>
            <link>https://www.polity.org.za/article/2026-trust-tax-season-it3t-data-moves-to-the-centre-of-trust-tax-compliance-2026-09-09</link>
            <description><![CDATA[On 8 September 2026, the South African Revenue Service (SARS) published its 2026 Trust Income Tax Season updates, introducing the use of third-party reporting data to pre-populate information on trusts’ tax returns as one of the most significant developments for trust tax compliance. The trust filing season open on 19 September 2026 and closes on 22 January 2027 for both provisional and non-provisional trust taxpayers.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 09 Sep 2026 14:27:00 +0200</pubDate>
        <a_id>729784</a_id>
        <updated>1788956986</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Navigating the intersection of sanctions and international arbitration</title>
            <link>https://www.polity.org.za/article/navigating-the-intersection-of-sanctions-and-international-arbitration-2026-09-09</link>
            <description><![CDATA[It is tempting to think of sanctions primarily as instruments of foreign policy, or measures that belong in the realm of geopolitics rather than day-to-day commercial life. This view is misguided. For large corporates operating across multiple jurisdictions, sanctions have a direct and often disruptive operational impact. A vendor relationship that functions perfectly well one day can become untenable the next, not because of anything the parties have done but because of a regulatory development entirely outside their control. The position is further complicated by the lack of harmonisation across sanctions regimes. Sanctions in the United State (US), European Union (EU) and United Kingdom (UK) differ in scope, drafting, and enforcement and parties operating across multiple markets must navigate all of them simultaneously, often with limited guidance on how those regimes interact.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Webber Wentzel</category>
            <pubDate>Wed, 09 Sep 2026 09:32:00 +0200</pubDate>
        <a_id>729750</a_id>
        <updated>1788939497</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Are raising fees similar to interest? The Supreme Court of Appeal says yes</title>
            <link>https://www.polity.org.za/article/are-raising-fees-similar-to-interest-the-supreme-court-of-appeal-says-yes-2026-09-09</link>
            <description><![CDATA[In our article published in February 2025, which can be accessed at https://werksmans.com/are-raising-fees-similar-to-interest/, we discussed a judgment by the Tax Court sitting in Cape Town determining that raising fees constitute finance charges which are “similar to interest” and therefore tax deductible if they are incurred in the production of income, even if they are capital in nature. SARS appealed the Tax Court’s finding directly to the Supreme Court of Appeal (SCA). On 7 September 2026, the SCA handed down judgment in C:SARS v Cornucopia Trust (469/2025) [2026] ZASCA 116, finding in favour of the taxpayer. The issue]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Werksmans</category>
            <pubDate>Wed, 09 Sep 2026 09:25:00 +0200</pubDate>
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            <title>Pre-eminence of Bowmans’ leadership across the continent highlighted at the African Legal Awards</title>
            <link>https://www.polity.org.za/article/pre-eminence-of-bowmans-leadership-across-the-continent-highlighted-at-the-african-legal-awards-2026-09-08</link>
            <description><![CDATA[African law firm Bowmans is in the awards spotlight once again after senior partners in Kenya and in South Africa took home top honours at the 2026 African Legal Awards ceremony held in Johannesburg on 4 September. Chairman and senior partner, Ezra Davids, was named Partner of the Year – Southern Africa, and senior partner in Kenya, Richard Harney SC, was named Partner of the Year – East Africa.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Tue, 08 Sep 2026 09:15:00 +0200</pubDate>
        <a_id>729648</a_id>
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