SARS has issued Binding Private Ruling 424 (6 February 2026) on the deductibility of interest where debt is used to redeem preference shares.
Continue readingSouth Africa: Interest deductibility when refinancing preference share funding
South Africa: Proposed amendments to employment laws published for comment – Part 2
On 26 February 2026, draft amendments to various employment laws were published by the Minister of Employment and Labour.
Continue readingSouth Africa: Proposed amendments to employment laws published for comment – Part 1
The Minister of Employment and Labour published a raft of draft amendments to various employment laws on 26 February 2026.
Continue readingSouth Africa: Beyond the crystal ball – can anticipated intolerability justify constructive dismissal?
The Constitutional Court considered whether a unilateral change to an employee’s working conditions made continued employment intolerable.
Continue readingSouth Africa: Amendment to resolution for banks moves closer to implementation
The Financial Sector Laws Amendment Act, which was passed in 2021, inserted a new chapter in the Financial Sector Regulation Act, 2017 (FSRA).
Continue readingSouth Africa: National Budget Speech, 2026 – Highlights
South Africa’s Finance Minister has delivered the 2026 National Budget Speech. In good news for taxpayers, there are no tax rate increases.
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