Step 1: Identifying and tracing dependents Section 37C of the Pension Funds Act places a clear and onerous duty on the board of trustees to determine […]
Unlike “conventional trusts” that are taxed at a flat tax rate, a special trust is taxed on the same sliding scale applicable to natural persons. The […]
Disputes between neighbours tend to ensue where an owner decides to build on or renovate their property and the neighbouring owner believes that such building works will have a detrimental […]
In today’s digital era, data has become an essential resource for businesses to grow and thrive in a competitive market. But not all companies are taking […]
Google, Tesla, Apple … These are all companies that we associate with innovation and technological advancement. Of course, we know that the developments that they make in […]
The annual National Budget Speech was delivered on 23 February 2022 by Finance Minister Enoch Godongwana. Practitioners are getting to grips with some of the more […]
Everyone handles life’s pressures differently, which is no exception at the workplace. Some job-related stress may be unavoidable, such as leading a meeting for the first […]
In today’s dynamic business environment, the need to adapt and keep up with client demands, changing market conditions, technology innovation, and increased globalisation, makes it imperative […]
When an individual ceases to be a South African tax resident prior to retirement from a South African retirement fund and becomes tax resident of another […]
It’s one thing to claim your company is customer-orientated, but talk can be cheap regarding what matters most to your business. The businesses that serve their […]
When an employer institutes a disciplinary hearing against an employee, the employee is entitled to know and understand the nature of the charge(s) against him/her. As […]
With effect from 1 March 2016, and in terms of paragraph 2(l) of the Seventh Schedule to the Income Tax Act, all employer contributions to a retirement fund on […]
Purchasing a new home is undoubtedly an exciting decision, but it is also an extremely emotional one. A home is where family traditions are brought to […]
Since the POPI Act was introduced, many businesses have taken the time and effort to implement a POPI strategy that complies with the Act’s basic requirements. But for […]