The TES, The Client and the Deeming Provision: The Labour Appeal Court Sheds More Light
Section 198 of the Labour Relations Act (“LRA”) (which is the TES or labour-broking provision) defines a ‘temporary employment service’ to mean any person who, for reward, procures for or provides to a client other persons (a) who perform work for the client; and (b) who are remunerated by the temporary employment service. Among the […]
COVID-19 and Tax Residence
The pandemic has affected us all in numerous ways. Even National Treasury and SARS have made some concessions, particularly regarding provisional tax estimates. One area they haven’t addressed is the physical presence test in the definition of “resident” in the Income Tax Act. A natural person may qualify as a tax resident in two ways: […]
Which Shareholder Can Elect And Remove Directors in a Private Company?
It is often important for Shareholders of private companies to either be on the board of directors themselves, or to have someone sit on the board who they trust. So let’s look at who gets to choose who the directors are, and who has the power to remove them from their directorship position. Becoming a […]
POPIA and Data Security
The deadline for compliance with the Protection of Personal Information Act (“POPIA”) is of 30 June 2021, which is drawing ever closer. Although this may seem far away, it is never too soon to start planning your implementation of measures necessary to ensure your compliance and to avoid hefty penalties from the regulator. One big […]
B-BBEE: Ownership Points from Sale of Assets/Equity/Business Under Statement 102
INTRODUCTION Statement 102 determines that a Measured Entity (the Seller) that concludes a transaction involving a sale of assets, equity instruments or a business of a Separately Identifiable Related Business to an Associate Entity (the Purchaser), which is owned by Black People, may claim ownership points on its own Ownership scorecard. A Separately Identifiable Related […]