Africa Business In Brief
issue 407 | 04 Jul 2021
issue 407
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Exemptions from POPIA's processing conditions
01 Jul 2021
BY Priyanka Raath
The Information Regulator ("Regulator") has published a Guidance Note on Exemptions from the Conditions for Lawful Processing of Personal Information
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Certain private bodies are exempt from compiling a PAIA manual, for now
30 Jun 2021
BY Priyanka Raath
In terms of section 51(4) of the Promotion of Access to Information Act, 2000 ("PAIA"), the Minister for Justice and Correctional Services has extended the exemption that certain private bodies do not need to have a PAIA manual
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Are you a prescribed officer? Know your ESG risks and exposure to environmental liability
29 Jun 2021
BY Ntsiki Adonisi
Recent environmental trends have brought environmental law liability back into the spotlight.
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A win for employers: restraints of trade in the time of COVID-19
29 Jun 2021
Earlier this year, the High Court’s judgment in Oomph Out of Home Media (Pty) Limited v Brien and another, dealt with the issue of enforcing a restraint of trade during the COVID-19 pandemic.
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GUIDANCE NOTE ON PROCESSING OF PERSONAL INFORMATION OF CHILDREN
29 Jun 2021
GUIDANCE NOTE ON PROCESSING OF PERSONAL INFORMATION OF CHILDREN
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GUIDANCE NOTE ON PROCESSING OF SPECIAL PERSONAL INFORMATION
29 Jun 2021
GUIDANCE NOTE ON PROCESSING OF SPECIAL PERSONAL INFORMATION
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POPIA is almost here: more detail on prior authorisation for processing special personal information and children’s information released
29 Jun 2021
BY Era Gunning
The long-awaited Protection of Personal Information Act, 2013 (“POPIA”) becomes effective on 1 July 2021.
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International Labour and Employment Compliance Handbook (ILEL) - South Africa
29 Jun 2021
BY Brian Patterson AND Stuart Harrison
International Labour and Employment Compliance Handbook (ILEL) - South Africa - 2021
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Asset-for-share transactions: a new potential pitfall
28 Jun 2021
BY Nicolette Smit
The corporate reorganisation rules contained in section 42 – 47 of the Income Tax Act, 1962 provide taxpayers with a mechanism to defer the tax implications that would otherwise result from certain restructure transactions.
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Funding offshore trusts
28 Jun 2021
BY Peter Dachs
Many South African tax residents have settled offshore trusts in various jurisdictions outside South Africa.
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Africa tax in brief
28 Jun 2021
BY Celia Becker
Africa Tax Administration Forum revises Pillar One Proposals
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Inextricably linked contracts do not necessarily give rise to a "sameness" between them
28 Jun 2021
BY Arnaaz Camay
In the recent case of Clicks Retailers (Pty) Limited vs. Commissioner for the South African Revenue Service, the Constitutional Court had to determine whether Clicks could claim an allowance under section 24C of the Income Tax Act
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Corporate actions: drip dividends
28 Jun 2021
BY Magda Snyckers AND Michael Reifarth
In the second instalment of our series on South African tax considerations arising for residents and non-residents resulting from corporate actions in respect of South African listed shares, we deal with drip dividends.
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Electronic contracting for CIS investors and CIS managers
28 Jun 2021
BY Jessica Blumenthal , Roy Gillespie AND Wilmari Strachan
Recently released exemption
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