Tag: SouthAfrica
Crypto regulation in Africa – new frameworks emerge
When we published our Virtual Assets Regulation Across Africa guide, the continent's regulatory landscape was still taking shape. Many jurisdictions had begun considering how to regulate crypto assets. However, legislative frameworks remained fragmented and, in some cases, uncertain.
Charlie Kirk assassination – the politics of polarisation?
The recent assassinations of Charlie Kirk and former British MP and media personality Ann Widdecombe were both celebrated by some people on social media. What could explain such a disturbing response?
A new era of tax residency – why the old approach...
South Africans planning to relocate abroad or formalise their non-resident taxpayer status face a significantly changed regulatory environment. Over the past few years, the process of ceasing tax residency has shifted from a largely bank-driven exercise to a compliance-focused process under the South African Revenue Service (SARS).
Competition Commission guidelines – smaller mergers remain on the radar
For businesses considering an acquisition, falling below South Africa’s mandatory merger notification thresholds might seem to mean one less regulatory hurdle to worry about. But that is not always the case. Recent developments show that smaller deals can still attract the attention of the Competition Commission, particularly where a transaction could affect competition or involves a business whose true value may not yet be reflected in its turnover or assets.
Higher fuel prices pressure the logistics economy
Every litre of fuel consumed on South Africa’s roads reflects the underlying health of the country’s logistics economy. Changes in fuel prices have a far-reaching effect on the country’s supply chain, transport systems and the wider logistics industry. They also affect the pricing of goods on store shelves.
Trust tax compliance – IT3(t) data becomes a critical priority
On 8 September 2026, the South African Revenue Service (SARS) published its 2026 Trust Income Tax Season updates. The updates introduce third-party reporting data to pre-populate information on trusts’ tax returns. This stands out as one of the most significant developments for trust tax compliance.
Companies Amendment Act – changes and impact for companies and auditors?
The Companies Amendment Act provisions that took effect on 22 May 2026 introduce amendments to section 30 (annual financial statements), sections 30A and 30B (remuneration policies and remuneration reports), and section 166 (alternative dispute resolution) of the Companies Act 71 of 2008.
ICASA’s OTT inquiry – impact on telcos, broadcasters and streamers
The Independent Communications Authority of South Africa (ICASA) has launched a market inquiry (the Inquiry). The inquiry will investigate the impact of Over-The-Top Services (OTTs) on licensees in the telecommunications, broadcasting and postal sectors. The scope of the inquiry is broad. It could have significant implications for OTT service providers, telecommunications licensees and broadcasting licensees.
EV technologies – what drives performance behind the scenes?
As the global automotive industry transitions at pace and scale to more Electric Vehicles (EVs), battery innovation is driving sector evolution. This shift affects both passenger and commercial categories. Manufacturers now face pressure to deliver faster charging and higher energy density batteries. They must also improve battery lifetimes.
Household budgeting – weathering the Super El Niño
Most climate change conversations focus on shifting rain patterns, agricultural yields, or environmental damage. Yet one of its most immediate consequences often goes overlooked: the direct and measurable impact extreme weather events can have on household finances. A Super El Niño is one such event.































