Unpacking onerous adjustments to the apportionment formula

The shortcomings of the Value Added Tax (VAT) apportionment formula set out in 2011, have been addressed in a new formula which applies with effect from all financial years commencing on or after 1 January 2024. We highlight important adjustments to the formula which is laid out new Binding General ruling, BGR 16 (Issue 3).

Are midstream reviews of proceedings at an investigative stage permissible?

Jean-Paul Rudd | Partner | Adams and Adams | mail me | An appeal serving before a full bench in the High Court of South Africa, Gauteng Division, Pretoria...

Defying CCMA judgement can cost employers millions

The Johannesburg Labour Court has sent a clear message that defying court orders will not be tolerated. In a recent decision, Magnus Loubser, a director at Spar in Polofields Crossing, Midrand, was fined R1 million for contempt of court for refusing to reinstate a worker who was unfairly dismissed.

Addressing the scourge of cyberbullying

Bullying is a pervasive risk to, resulting in long-lasting emotional and psychological harm. In addition to physical and verbal bullying, a particularly concerning trend is the increased incidences of cyberbullying, also known as social media bullying.

The impact of NEMLAA4 on SA’s environmental landscape

In the ever-evolving arena of environmental legislation, the National Environmental Management Amendment Act 2 of 2022 (NEMLAA4) emerges as a transformative force, poised to introduce a wholesale shift in South Africa’s environmental legislative landscape.

Preliminary view of the draft IRP 2023

South Africa has experienced severe load shedding (i.e. controlled/scheduled power cuts), almost daily, since September 2022. This recent spike and high frequency of load shedding can be largely attributed to a significant drop in Energy Availability Factor of the coal fleet that has not been optimally maintained due to several  factors.

Do you have a leaky maintenance, repair and replacement plan?

Heavy rains and flooding in parts of South Africa have put sectional title complex maintenance in the spotlight. Leaks are currently making up half of her department’s case load. While an unexpected deluge may sometimes be to blame, in many cases, the problem is a leaky Sectional Title Maintenance, Repair and Replacement Plan (MRRP).

Companies are urged to become compliant or face higher penalties

From 1 March 2024, latecomers to the Consumer Goods and Services Ombud scheme will face a five per cent increase on the late joiner’s fee imposed by the Board in March 2022. The fee is based on a percentage of the annual participation fee, which in turn is based on turnover (see table below).

Mineral and Upstream Petroleum Law in 2023

The past year has seen various developments in mineral and upstream petroleum law in South Africa which should be considered ahead of Mining Indaba 2024.

Building whistle blower confidence to enhance OHS

The processes for reporting dangerous workplaces can significantly differ from one organisation to another. Notably, there seems to be a lack of consideration for an anonymous reporting mechanism, leaving individuals raising concerns vulnerable to potential identification by others within the organisation who may take issue with the report.


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