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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>Mauritius: Statutory demand - legal framework and recent court developments</title>
            <link>https://www.polity.org.za/article/mauritius-statutory-demand---legal-framework-and-recent-court-developments-2026-06-25</link>
            <description><![CDATA[A statutory demand is a formal demand for payment of a debt served by a creditor on its debtor in a standard and prescribed form, under the Insolvency Act of 2009. It may be categorised as an extra-judicial process given that it is not issued by a court. However, it will no longer be considered as an extra-judicial process as soon as a court comes into play. According to Morgan Philips Middle East vs Appavou Immobilier Ltee 2022 SCJ 393a statutory demand ceases to be a strictly extra-judicial process in the following circumstances:]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Thu, 25 Jun 2026 10:14:00 +0200</pubDate>
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            <title>Constitutional Court confirms: Recycled gold that has undergone prior manufacturing is not ...</title>
            <link>https://www.polity.org.za/article/constitutional-court-confirms-recycled-gold-that-has-undergone-prior-manufacturing-is-not-zero-rated-for-vat-2026-06-24</link>
            <description><![CDATA[On 23 June 2026, the Constitutional Court delivered a unanimous judgment in Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service (SARS), confirming that the zero-rating of gold under section 11(1)(f) of the Value Added Tax Act No. 89 of 1991 (the “VAT Act”) does not apply to second-hand or recycled gold that has already undergone prior manufacturing.  The Court was required to determine whether gold that had previously been manufactured into products such as jewellery could subsequently benefit from the zero-rating provisions contained in section 11(1)(f) after being refined and supplied to a prescribed purchaser, namely the South African Reserve Bank (SARB), the South African Mint Company, or a registered bank.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 15:50:00 +0200</pubDate>
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            <title>Dismissal on an ‘unexpressed allegation’ – the scope of competent verdicts</title>
            <link>https://www.polity.org.za/article/dismissal-on-an-unexpressed-allegation-the-scope-of-competent-verdicts-2026-06-24</link>
            <description><![CDATA[The Labour Appeal Court (LAC) recently handed down a judgment confirming the validity of competent verdicts flowing from acts of misconduct by an employee. In the case of Machi v Chep SA (Pty) Ltd and Others, the LAC makes a significant distinction between cases where competent verdicts are evident and where there are new allegations of misconduct. In this, the LAC clarified what a competent verdict is, and what it is not. The dismissal]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Wed, 24 Jun 2026 14:10:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>SARS extends auto-assessment correction deadline</title>
            <link>https://www.polity.org.za/article/sars-extends-auto-assessment-correction-deadline-2026-06-24</link>
            <description><![CDATA[The South African Revenue Service (“SARS”) has issued a further notice ahead of the 2026 filing season, extending the date by which taxpayers who are eligible for automatic assessment may request correction to SARS-issued auto-assessments. In terms of the notice, issued on 19 June 2026, under section 95(6) of the Tax Administration Act, 2011, taxpayers who are eligible for automatic assessment under the 2026 Notice to Submit Returns may now request a reduced or additional assessment from SARS by 23 October 2026.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 14:08:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Built a successful business overseas but now returning home? South African expatriates could ...</title>
            <link>https://www.polity.org.za/article/built-a-successful-business-overseas-but-now-returning-home-south-african-expatriates-could-trigger-significant-tax-consequences-2026-06-24</link>
            <description><![CDATA[Many South African expatriates who have spent years building successful businesses overseas through sacrifice, risk-taking and hard work are now returning home amid instability and security concerns in jurisdictions such as the Middle East, often unaware that doing so may trigger significant South African tax consequences for them and their offshore business interests. South Africa has a residency-based tax system, meaning tax residents and non-residents taxpayers are subject to different tax treatment. Consequently, foreign business ventures that previously fell outside the South African tax net may suddenly attract scrutiny from the South African Revenue Service (SARS) and give rise to a new set of tax obligations when an individual reverts to being a South African tax resident.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 09:55:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>The invisible innovation in wills and estate administration supporting bereaved families in SA</title>
            <link>https://www.polity.org.za/article/the-invisible-innovation-in-wills-and-estate-administration-supporting-bereaved-families-in-sa-2026-06-22</link>
            <description><![CDATA[For many South Africans, a will is still a once-off legal document, drafted, signed and stored away for “one day”, not to be thought of again, if at all. Estate administration, the process of carrying out wishes contained in the will, is often thought of even less.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 22 Jun 2026 14:44:00 +0200</pubDate>
        <a_id>724013</a_id>
        <updated>1782132371</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>SARS reveals the 17 questions it is asking South Africans claiming non-residency</title>
            <link>https://www.polity.org.za/article/sars-reveals-the-17-questions-it-is-asking-south-africans-claiming-non-residency-2026-06-22</link>
            <description><![CDATA[Where does your spouse live? Where are your personal belongings? Have you applied for permanent residence or citizenship abroad? These are just some of the 17 probing questions the South African Revenue Service (“SARS”) is now asking South Africans living and working abroad who wish to obtain confirmation of their non-resident tax status – often viewed as the final step in their tax emigration journey.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 22 Jun 2026 14:39:00 +0200</pubDate>
        <a_id>724012</a_id>
        <updated>1782132148</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Powering Africa’s industrial future: Why electrification is a key enabler</title>
            <link>https://www.polity.org.za/article/powering-africas-industrial-future-why-electrification-is-a-key-enabler-2026-06-18</link>
            <description><![CDATA[As the Africa Energy Forum returns to Cape Town from 16 to 19 June 2026 under the theme Building Africa’s Industrialised Future, it comes at a moment when the energy conversation on the continent is starting to evolve. For years, much of the focus has been on expanding access to electricity. That remains critical, but the conversation is shifting towards a broader question: how do African countries build electricity systems and localised generation capacity that can genuinely support industrial growth without reliance on traditional and often external sources of energy?]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Cliffe Dekker Hofmeyr</category>
            <pubDate>Thu, 18 Jun 2026 14:43:00 +0200</pubDate>
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        <updated>1781786722</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>How CDH is solving the experience paradox and getting future ready</title>
            <link>https://www.polity.org.za/article/how-cdh-is-solving-the-experience-paradox-and-getting-future-ready-2026-06-18</link>
            <description><![CDATA[Statistics South Africa's latest Labour Force Survey indicates that 5.8-million youth are without jobs. For graduates, a central issue is the growing misalignment between new entrants to the workforce and the limited availability of entry-level roles. This is particularly evident in professional fields such as law, where the number of graduates each year is roughly more than double the number of available candidate attorney (CA) positions. Compounding this is what many describe as the experience paradox. Employers increasingly seek candidates who are work-ready, yet graduates struggle to access the opportunities that would allow them to build that experience. As a result, a significant proportion of young people remain excluded from meaningful economic participation despite holding formal qualifications.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Cliffe Dekker Hofmeyr</category>
            <pubDate>Thu, 18 Jun 2026 10:49:00 +0200</pubDate>
        <a_id>723768</a_id>
        <updated>1781772685</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Mauritius courts wealthy investors with new golden visa, but questions remain</title>
            <link>https://www.polity.org.za/article/mauritius-courts-wealthy-investors-with-new-golden-visa-but-questions-remain-2026-06-18</link>
            <description><![CDATA[When Mauritius announced plans earlier this year to introduce a Golden Visa for high-net worth individuals (HNWIs) who want to relocate to the country, the move was positioned as a strategic response to a changing global environment. Government messaging around this multiple-entry visa introduced to better meet the requirements of HNWIs and their immediate dependents, linked the initiative to geopolitical instability, disruptions in the Middle East, and an opportunity to attract affluent international investors seeking a safe, stable jurisdiction from which to live and conduct business.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 18 Jun 2026 10:37:00 +0200</pubDate>
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