Small Business Owners: Working Remotely & Employee Vaccine Rights

                  Small and medium-sized enterprises (SMEs) have had to deal with a litany of issues since the pandemic began. Many were forced to close shop for a period of time, had to put their staff on short time or retrench and even needed to restructure their entire […]

Covid Puts a New Spin on POPIA Implementation

      Our personal devices, such as mobile phones, laptops and tablets are increasingly used to access movies, download apps, store music or stream content from platforms like Netflix or Showmax. And they are often shared among family members, such as children who regularly use their parents’ devices to enjoy online content. But, with POPIA […]

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: […]

No Ducking and Diving – Stick to the Rules of Insolvency

The COVID crisis has had an overwhelming impact on local business with corporate South Africa struggling to keep its head above water and the wolves at bay.  With no clear indication as to how the lockdown process will further impact businesses in the coming months, an understanding of the law of insolvency can provide much […]