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By Conor McFadden
The majority of the provisions in the contentious Tax Administration Act, 28 of 2011 ("TAA") come into effect from today, with the exception of certain provisions that relate to interest that will come into effect at a later date.
By Stephen Langbridge
Acting on the recommendation of the Pricing Committee, the Minister of Health has proposed the amendment of the Regulations Relating to the Transparent Pricing System for Medicines and Scheduled Substances.
By Reghana Tulk
On 1 December 2011 the Constitutional Court (the Court) handed down judgment in City of Johannesburg Metropolitan Municipality v Blue Moonlight Properties39 (Pty) Ltd and Another ("Blue Moonlight").
By Sushila Dherver
Can an employer use its operational requirements to dismiss employees for misconduct?
By Stephen Langbridge
Legal service: Competition and antitrust The Constitutional Court recently handed down judgments in two competition law matters on Tuesday 26 June 2012
By Amelia Homan
recent judgment of the Supreme Court of Appeal has raised some interesting questions in relation to the above question – but left them unanswered.
By Andrew Mitchell, Paul Fouche, Matthew van der Want
The recent unreported decision of the North Gauteng High Court in Bert’s Bricks (Pty) Ltd and Another v the Inspector of Mines, North West Region and Others has important implications for mining companies and companies which process minerals.
By Nicola Jackson, Matthew van der Want
On 24 February 2012, the Department of Energy ("the Department") published the Regulations on the Mandatory Provision of Energy Data ("the Regulations"), under section 19(1) of the National Energy Act, 34 of 2008 ("the Act").
By Matthew van der Want
Parliament has passed several pieces of legislation since 1994 to promote black economic empowerment ("BEE").
By Conor McFadden
The Minister of Finance Mr Pravin Gordhan delivered South Africa’s much anticipated 2012 Budget speech to Parliament this afternoon.
By Conor McFadden
The Taxation Laws Amendment Act No. 24 of 2011 ("the Act") was published on 10 January 2012 under Government Gazette No. 34927.
By Conor McFadden
In terms of the ‘pay now and argue later principle’ taxpayers are obliged to pay the South African Revenue Service any taxes due; albeit any pending court decisions or objections against any assessments.
The Recognition of Customary Marriages Act 120 of 1998 ("The Recognition Act") came into force on 15 November 2000.
It is well known that one of the fundamental duties of a director is not to allow any personal financial interests to interfere with his or her corporate responsibilities.
By Neil MacKenzie
This article examines the incentives motivating whistleblowers when tipping off the competition authorities about cartel conduct.