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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'.
When faced with legislation that requires parties to take certain steps or prevents them from implementing a particular course of action, the questions often asked include 'what are the consequences and who will be liable to pay?' For a long time been uncertainty about the penalty firms would face if they fail to notify a merger and/or implement a merger without the requisite approval of the competition authorities.
Small and innovative renewable energy projects battle to raise funds through formal channels. One possible solution is to reach out to communities with an interest in those projects to help fund them through crowdfunding initiatives.
The indirect taxation of cross-border e-commerce transactions have been high on the agenda for tax authorities worldwide. There is clearly a perception that much of these transactions are escaping indirect tax (essentially VAT) because the supplier and consumer are in different jurisdictions.
Whenever you think about gambling you usually imagine yourself hitting the jackpot at a slot machine in the casino. However, what if gambling covered more than just a chance at winning a tangible prize? Does South African law recognise the possibility of gambling for virtual-items?
The Association of Mineworkers and Construction Union (Amcu) has challenged the inclusivity of the Section 189(1) provisions of the Labour Relations Act, arguing retrenchments are so important that everyone needs to be consulted individually. But in our view, Section 189(1) is the most practical solution and in line with the principle of majoritarianism that runs throughout SA law.