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The Tax Court has ruled on whether a taxpayer may amend its appeal statement to introduce new factual grounds supporting a disputed VAT input tax deduction, years after the original objection was filed. The decision clarifies the boundaries of Rule 32(3) of the Tax Court Rules and examines when late amendments will be permitted despite weak explanations for delay.

South Africa's diesel refund scheme has long provided fiscal relief to mining operations, but its legislative framework struggles to accommodate modern contractual arrangements like wet contracts and joint ventures. Recent Supreme Court of Appeal judgments and 2022 amendments are reshaping how mining companies can access these vital refunds, though significant gaps remain between commercial reality and legal requirements.

South Africa's National Consumer Commission Opt-Out Registry introduces a dual compliance framework that requires organisations to satisfy both POPIA's personal information processing requirements and the CPA's pre-emptive marketing blocks. Businesses must fundamentally restructure their technology, data management, and operational processes to prevent prohibited marketing communications from reaching consumers who have exercised their right to opt out.