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Essential services refer to those services that, if interrupted, would endanger the life, personal safety or health of the whole or any part of the population. Once a service is declared as an essential service, employees working in such services may not engage in strike action.
To assist employers and employees with over-coming transport-related difficulties, the Income Tax Act introduced a mechanism to allow employers to provide transport services to their employees and that, although qualifying as a taxable fringe benefit in the employees' hands, no taxable value was given to such benefit.
Employees often resign with immediate effect when facing disciplinary action. Employers may be unsure whether they can continue with an intended disciplinary action? Unfortunately, the Labour Courts' decisions on this issue have not always been clear or consistent.
Cryptocurrencies, such as Bitcoin and Ethereum, have become well known for their volatile value. In contrast to this, 'stablecoins' are cryptocurrencies that have been specifically designed to have a stable value.
With the fourth industrial revolution in full swing, businesses are looking for faster and more efficient ways to service customers. Customers are also increasingly tech-savvy and demand more from their service providers, including quicker access and more tailored offerings. Business must carefully assess legal issues that will have an impact on the ability not only to move to cloud, but also to have full beneficial use of cloud services.
The Carbon Tax Act 15 of 2019 (Carbon Tax Act), the Customs and Excise Act 91 of 1964 (Customs Act) and the Customs and Excise Amendment Act 13 of 2019 (Customs Amendment Act) pose numerous uncertainties on the road to implementation of carbon tax. We have mapped out below a pathway to assist taxpayers in navigating the complex statutes regulating carbon tax.
At the beginning of March, the Department of Mineral Resources (DMR) released the Mine Health and Safety Statistics (statistics) for 2018. The DMR compiles and publishes these statistics annually.We have analysed the statistics and highlight some important facts together with some interesting insights.
The JSE has published for comment proposed amendments to its Listings Requirements to strengthen the regulation of primary listings and secondary listings. The proposed changes take account of the public comments raised during the consultation process that kicked off in September 2018 after the JSE released a consultation paper (Paper) on 'possible regulatory responses to recent events surrounding listed issuers and trading in their shares'.