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        <title>Polity.org.za | Other Briefs</title>
        <description><![CDATA[Polity provides a platform for South African law firms to showcase their expertise through a ‘Legal Briefs’ section where top lawyers can publish their opinion and research. Find legal advice and alerts on the latest regulations or on the latest developments in legal firms.]]></description>
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            <title>New gambling figures put Treasury's proposed 20% tax under scrutiny</title>
            <link>https://www.polity.org.za/article/new-gambling-figures-put-treasurys-proposed-20-tax-under-scrutiny-2026-10-29</link>
            <description><![CDATA[The National Gambling Board's (NGB) latest annual report highlights the substantial economic contribution of South Africa's licensed gambling industry, raising questions about the potential impact of Treasury's proposed additional 20% online gambling tax on jobs, provincial revenue and the viability of licensed operators. According to gambling law expert Garron Whitesman of Whitesmans Attorneys, the new figures underscore the need for government to demonstrate that the proposed tax will achieve its stated objectives without undermining the regulated industry or driving consumers towards illegal gambling platforms.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 29 Oct 2026 10:26:00 +0200</pubDate>
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            <title>Election day 2026: Public holiday pay rules</title>
            <link>https://www.polity.org.za/article/election-day-2026-public-holiday-pay-rules-2026-10-29</link>
            <description><![CDATA[The upcoming Local Government Election Day on Wednesday, 4 November 2026, was declared a public holiday throughout the Republic of South Africa. Employers are reminded that it should be treated the same as any other public holiday. Had it not been for the Local Government Elections, Wednesday, 4 November would have been an ordinary working day for most employees. This means the employer must pay:]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 29 Oct 2026 10:25:00 +0200</pubDate>
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            <title>Beyond bank deductions: Sars’ wider enforcement toolkit</title>
            <link>https://www.polity.org.za/article/beyond-bank-deductions-sars-wider-enforcement-toolkit-2026-10-29</link>
            <description><![CDATA[Third-party appointments are only one part of Sars' debt-recovery toolkit. The revenue service also identifies civil court judgments, the attachment and sale of assets, asset-preservation measures and the sequestration or liquidation of estates as possible enforcement options, depending on the taxpayer's circumstances and the relevant legal requirements. Sars may also pursue debts through external collection agencies. Its annual report records approximately R2-billion collected through outsourced debt recovery during 2025/26, alongside R20-million collected through the Special Expedited Compromises initiative for tax practitioners and R82-million through the Compromises Below R10-million Project.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 29 Oct 2026 10:23:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>New Sars requirement now applies to distributions to offshore trusts</title>
            <link>https://www.polity.org.za/article/new-sars-requirement-now-applies-to-distributions-to-offshore-trusts-2026-10-29</link>
            <description><![CDATA[As the South African Revenue Service (Sars) continues to sharpen its focus on trust tax compliance, offshore distributions are the latest area to come under increased scrutiny. The latest development introduces an additional tax compliance requirement, effective from 16 October 2026, for South African resident trusts making distributions to non-resident trust beneficiaries.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 29 Oct 2026 10:20:00 +0200</pubDate>
        <a_id>733237</a_id>
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            <title>Lift and air-conditioning mechanics, hydrologists and pilots — All among the critical skills ...</title>
            <link>https://www.polity.org.za/article/lift-and-air-conditioning-mechanics-hydrologists-and-pilots-all-among-the-critical-skills-south-africa-must-source-from-abroad-2026-10-28</link>
            <description><![CDATA[From technicians who keep lifts, refrigeration and air-conditioning systems running to hydrologists, climate scientists, pilots, engineers and project managers, all in high demand across multiple disciplines, show that South Africa’s critical skills shortage spans a far wider range of occupations than many might expect. According to the newly released findings of the Xpatweb 2026 Critical Skills Survey, 76% of companies operating in South Africa struggle to recruit the critical skills they need locally, and 67% are having to look beyond the country’s borders to fill key positions.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 28 Oct 2026 14:12:00 +0200</pubDate>
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            <title>Winning isn’t always being right</title>
            <link>https://www.polity.org.za/article/winning-isnt-always-being-right-2026-10-27</link>
            <description><![CDATA[Success at the CCMA depends on more than having a fair case. Employers must be able to prove fairness through credible evidence, sound preparation and consistent execution. One of the hardest lessons employers learn about labour disputes is that being right does not always mean winning.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 27 Oct 2026 14:21:00 +0200</pubDate>
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            <title>Sars is not always right, taxpayers can challenge its interpretation of tax law</title>
            <link>https://www.polity.org.za/article/sars-is-not-always-right-taxpayers-can-challenge-its-interpretation-of-tax-law-2026-10-27</link>
            <description><![CDATA[When Sars publishes its interpretation of tax legislation, taxpayers may assume that the position is legally settled. But a recent Supreme Court of Appeal (SCA) judgment illustrates why Sars’s interpretation should not automatically be treated as the final word on what the law means. In Commissioner for the South African Revenue Service v Cornucopia Trust, handed down on 7 September 2026, the SCA dismissed Sars’s appeal by a four-to-one majority, finding that the raising fees in question qualified as “similar finance charges” under section 24J of the Income Tax Act.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 27 Oct 2026 12:07:00 +0200</pubDate>
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            <title>Sars latest guide on ‘amounts to be withheld when a non-resident sells immovable property in ...</title>
            <link>https://www.polity.org.za/article/sars-latest-guide-on-amounts-to-be-withheld-when-a-non-resident-sells-immovable-property-in-south-africa-clearly-signals-stricter-enforcement-2026-10-27</link>
            <description><![CDATA[When a foreigner sells their South African property, their tax compliance with the South African Revenue Service (Sars) comes under the microscope to ensure that all applicable tax obligations are met before the sale proceeds are allowed to be transferred offshore. South African tax laws determine a compulsory withholding amount of the sale proceeds before any money is paid to the non-resident seller. Failure to comply comes with significant risk for estate agents, transferring attorneys or anyone handling the money. All of this happens even before Sars will issue an Approval of International Transfer (AIT) allowing the transfer of funds abroad for non-resident sellers preferring to send their money offshore.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 27 Oct 2026 10:35:00 +0200</pubDate>
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