Werksmans
Is the refusal of a provisional sequestration order appealable?
8th June 2023 On 14 April 2023, the Supreme Court of Appeal (“SCA“) delivered judgment in the matter of Liberty Group Limited (“Liberty“) and Mohammed Shaaz... →
SARS: Misrepresenting Misrepresentation
8th June 2023 As every taxpayer knows, SARS has extremely wide powers under the various fiscal Acts to enforce and collect tax. One of the protections given to... →
Changes to the tax treatment of trust income awarded to foreign beneficiaries on the horizon
8th June 2023 Currently, income that arises in a South African trust which is awarded to a foreign beneficiary during the same tax year is disregarded in the... →
Section 11 of the Mineral and Petroleum Resources Development Act
8th June 2023 In terms of section 11(1) of the Mineral and Petroleum Resources Development Act 28 of 2002 (“MPRDA“) – “A prospecting right or mining right or an... →
What exactly are the duties and responsibilities of the mining right holder in the retrenchment process in the mining industry?
8th June 2023 In Association of Mineworkers & Construction Union v Buffalo Coal Dundee (pty) Ltd & another (“Buffalo Coal”), the Labour Appeal Court (“the LAC”)... →
The unrealised transformative potential of preferent community mining rights
8th June 2023 The Mineral and Petroleum Resources Development Act No. 28 of 2002 (“MPRDA“) was enacted with the express purpose of promoting equitable access to... →
The legal and ethical processing of healthcare information
8th June 2023 The overall objective of the Protection of Personal Information Act No. 4 of 2013 (“POPI Act“) is to promote the protection of Personal Information... →
Private companies and the new transparency provisions of the Companies Act
8th June 2023 The Companies Act No 71 of 2008 (“Act“) was amended on 1 April 2023 with the purpose of increasing corporate ownership transparency in accordance... →