Africa tax in brief
17 Jun 2020
BY Celia Becker
The latest tax developments across Africa
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Exchange gains and apportionment of expenditure | Supreme Court of Appeal deals a blow to Telkom in its dispute against SARS
17 Jun 2020
BY Simon Weber
In Telkom SOC Limited v C:SARS, did Telkom realise a deductible foreign exchange loss upon the disposal of USD-denominated loans in terms the ITA?
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General rules regarding interest deductibility
17 Jun 2020
BY Peter Dachs
In the current environment where there is a huge amount of debt being incurred by taxpayers it is useful to remind ourselves in what general circumstances interest is deductible for income tax purposes by taxpayers.
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South Africa: government opposes the DA’s application to declare section 27 of the Disaster Management Act unconstitutional and invalid
17 Jun 2020
BY Aslam Moosajee AND Shenaaz Munga
The DA requests the Constitutional Court to pronounce that any declaration of a national state of disaster and any regulation or direction made or issued under section 27(2) should be laid before parliament by the COGTA Minister.
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CEPPAWU under court ordered administration
15 Jun 2020
BY Irvin Lawrence
It has become apparent that the Registrar of Labour Relations is intent on ensuring that unions comply with their audit and reporting responsibilities in terms of the LRA.
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Constitutional Court: The OUTA principle applies to the Public Protector, and two further legal developments
15 Jun 2020
BY Aslam Moosajee AND Joshua Davis
The court has accepted that a litigant can approach a court to obtain a “suspension order”, without satisfying the ordinary requirements for an interdict, provided that the considerations of justice and equity permit such an order.
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Does a bank have the power to place a customer’s account on hold?
15 Jun 2020
BY Aslam Moosajee AND Shenaaz Munga
The relationship between a bank and its client is regulated by contract. If the contract provides for the account to be placed on hold under specific circumstances, the bank is within its rights to do so.
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Defending the breach: the rising costs of cyber-attacks for companies
15 Jun 2020
BY Nicole Gabryk AND Rob Scott
While incidences of cyber-attacks have been on the rise for a number of years, the outbreak of the corona virus pandemic globally, and the lockdowns imposed in many countries have let to a steep increase in cybercrime.
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Africa Business In Brief
issue 356 | 14 Jun 2020
issue 356
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South Africa: New sports regulations for alert level 3
12 Jun 2020
BY Aslam Moosajee AND Joshua Davis
Difficulties relating to sport in level 3 been addressed in a new set of regulations, which were issued by Minister Mthethwa on 11 June 2020.
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SAA and Mr O’Sullivan settlement
11 Jun 2020
ENSafrica | statement
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SCA takes firm approach to PAIA request refusals by public bodies
09 Jun 2020
BY Aslam Moosajee AND Vishana Makan
A recent SCA judgment is a reminder to public bodies to diligently apply themselves when considering PAIA requests and that they bear the onus of proving that these fall within one of the recognised grounds set out in PAIA for a refusal.
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SCA: a reminder that court orders must be construed in context
09 Jun 2020
BY Aslam Moosajee AND Joshua Davis
A recent South African SCA case concerning the correct interpretation of a court order is a helpful reminder that, as with all legal documents, a court order cannot be understood apart from its context.
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ENSafrica: Coronavirus (COVID-19) legal update
Coronavirus (COVID-19) issue 8 | 09 Jun 2020
issue 8
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tax in brief | issue 47
09 Jun 2020
tax in brief | issue 47
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