The Administrative Adjudication of Road Traffic Offences Act 46 of 1998, as amended by the Administrative Adjudication of Road Traffic Offences Amendment Act 4 of 2019 (AARTO) is not only about a demerit system against individual motorists for their road traffic violations.
Continue readingOn Friday, 8 September 2023, we hosted a webinar on the latest cases impacting the employment law landscape in South Africa. Please click here to access a recording. Citations of the cases discussed, together with key takeaways, are set out below.
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Chairman and senior partner, Ezra Davids, and partner, Ryan Kitcat, wrote the South African chapter in The Law Reviews: Shareholder Rights and Activism for 2023.
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It is an unavoidable fact that, in the current economic climate, many companies have tightened both IT and legal budgets. The resultant restrictions on the ability to appoint external legal counsel to assist with contractual arrangements when procuring important tech places companies in a very difficult position (especially internal legal counsel and IT teams).
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Trusts are now also obliged to submit information regarding beneficial owners to the Master of the High Court. These rules, as well as rules regarding the disclosure of beneficial ownership in respect of assets owned by companies, were introduced to address deficiencies identified by the Financial Action Task Force (FATF) when greylisting South Africa.
Continue readingFrom a tax compliance perspective, the South African Revenue Service (SARS) has introduced various new tax compliance measures to improve tax collection, with trusts as one of the focus areas. This includes a SARS awareness campaign regarding the obligation of a resident or non-resident trust to register as a taxpayer and submit income tax returns. There is also a new obligation on trusts to submit so-called third-party returns to SARS, containing information regarding distributions to beneficiaries
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