Legal Updates

Our depth of knowledge and experience gives us the unique insights into corporate and commercial matters across the globe, from niche local businesses to expansive multinational organisations.

Legal Updates

Sep 23, 2021

Gauteng High Court judgment has far-reaching implications for SA’s mining sector

The Gauteng Division of the High Court handed down its judgement in the matter between the Minerals Council of South Africa and the Minister of Mineral Resources and Energy and other respondents, noting that the continuing consequences of previous black economic empowerment (BEE) deals should be recognised. It also confirmed that the Minerals and Petroleum Resources Department Act (MPRDA) does not empower the Minister of Mineral Resources to make law. This means that the 2018 Mining Charter is ...


Sep 15, 2021

COVID-19 Update — Adjusted Alert Level 2

In response to the recent decline in infections across the country (the average new daily infections rate is currently at 29 percent lower than the preceding week and 48 percent lower than the week before) the Cabinet has decided to ease restrictions and move the country from Adjusted Alert Level 3 and place it on Adjusted Alert Level 2. The latest amendment to the Disaster Management Act was gazetted by the Minister of Cooperative Governance and Traditional Affairs (Cogta), Dr Dlamini-Zuma, and ...


Aug 16, 2021

Briefing Notes from Minister of Social Development, Lindiwe Zulu

Following the president’s announcement on 25 July 2021 where the president mentioned the re-introduction of the social relief of distress grant, the Minister of Social Development held a media briefing on 4 August 2021. The Minister mentioned that the first iteration of the COVID-19 Social Relief Grant played a great role in reducing hunger and vulnerability among poor households and further added that it was successful in reducing poverty and inequality. In this new iteration, the Minister prov ...


Jul 28, 2021

COVID-19 Update — Adjusted Alert Level 3

Due to the latest figures indicating that the peak of the third-wave infections have been largely passed (12 000 new cases a day were recorded last week compared to over 20 000 cases a day recorded earlier this month) and recent acceleration on the country’s vaccination programme, with more than 6.3 million vaccines being administered so far, the Cabinet has decided to ease restrictions and move the country from Adjusted Alert Level 4 and place it on Adjusted Alert Level 3. The latest amendment ...


Jul 06, 2021

Cybercrimes Act – fighting crimes of the future

On 26 May 2021, the Cybercrimes Act, 19 of 2020 was enacted (“the Act”). The Act aims to protect citizens from the recent surge of digitised crime. We will explore what type of protection citizens can expect from the Act and from the statutory enactment of new cyber offences. The Act has created a number of new statutory cyber offences in terms of South African law and applies to companies and individuals - this means that the Act has a very wide scope to protect citizens from multiple cyber thr ...


Jul 02, 2021

POPIA Section 37 and Section 38 Exemptions

The Information Regulator has released a guidance note outlining exemptions where companies or individuals processing personal information (“responsible persons”) will be excused from complying with obligations imposed by the Protection of Personal Information Act (POPIA). Section 37 of POPIA provides for exemptions from certain requirements of POPIA to be granted to for responsible persons on application to the Regulator. Section 38 grants public bodies automatic exemptions from some of the re ...


Jun 11, 2021

Andersen Tax Review — 1 May to 9 June 2021

Notable Tax Law updates covering South African case law, legislation, SARS and global tax developments. Case Law Clicks Retailers (Pty) Limited v Commissioner for the South African Revenue Service [2021] ZACC 11 The issue to be dealt with was the taxation treatment of loyalty rewards programmes and whether an allowance under section 24C of the Income Tax Act is offered to Clicks Retailers (Pty) Limited (“Clicks”), the applicant, a business which runs a loyalty programme. Clicks deducts from thei ...


Apr 30, 2021

Andersen Tax Review — 29 April 2021

Notable Tax Law updates covering South African case law, legislation, SARS and global tax developments. Case Law SARS TC ITC 24918 (IT) [2021] (Johannesburg) (18 March 2021) ABC Trust had additional assessments raised by the Commissioner assessing CGT, understatement penalties and interest. The trustees of ABC objected the assessments, and these objections were dismissed by the Commissioner. ABC appealed these dismissals on the basis that they were merely a conduit or pipeline that allowed proce ...


Apr 19, 2021

Bid Window 5 – Dates to Diarise

On 12 April 2021, the Department of Mineral Resources and Energy (DMRE) released the request for proposal documentation (RFP) to prospective bidders who have registered their intentions to submit renewable energy projects during the fifth bid window period (Bid Window 5) under the Renewable Energy Independent Power Producer Procurement Programme (REIPPPP). During Bid Window 5 and in terms of the RFP, the Government is seeking to add up to 2 600MW of new generation capacity to the national grid ...


Apr 13, 2021

Business Rescue Practitioners fees post application for winding-up

Case Note: Montic Dairy (Pty) Ltd and Others v Mazars Recovery and Structuring (Pty) Ltd and Others (7523/19) [2021] ZAWCHC 20 (10 February 2021) Under the Companies Act 71 of 2008 (“the New Act") a business rescue practitioner (“BRP”) is entitled to charge a company in business rescue for remuneration and expenses in accordance with a tariff, which fees the company pays. But if a BRP concludes that there is no reasonable prospect of rescuing the company, the BRP must give notice to the company, ...


Apr 12, 2021

Andersen Tax Review — 12 April 2021

Notable Tax Law updates covering South African case law, legislation, SARS and global tax developments. Case Law Massmart Holdings Limited v CSARS (84/2020) [2021] ZASCA 27 Massmart wished to set off its capital losses for CGT purposes for dealings in relation to a Trust. The Trust was used for implementation of a share incentive scheme for key management personnel. Massmart wished to claim the Trust’s assessed losses as part of their company’s taxable income calculation [not the Trust] as they ...


Mar 22, 2021

Andersen Tax Review — March 2021

Notable Tax Law updates covering South African case law, legislation, SARS and global tax developments. Case Law Medtronic International Trading S.A.R. L v CSARS (33400/2019) 2020 Zagpphc The applicant sought an order from the court to review two rulings taken by the respondent, in terms of the Promotion of Administration of Justice Act, 2000 (“PAJA”), the common law, section 33 of the Constitution and the principle of legality. The first ruling is that the respondent would not consider the app ...


Feb 18, 2021

Latest amendments to the various national minimum wage rates

On 9 February 2021, the amended national minimum wage rates, set in terms of the National Minimum Wage Act (Act), which will take effect from 1 March 2021, were published in the government gazette. The national minimum wage rates were amended by the Minister of Employment and Labour. The Minister reminded employees and employers that the minimum rates are a floor level below which no employees should be paid. Employers were further cautioned that it is unlawful to unilaterally alter hours of wor ...


Feb 02, 2021

COVID-19 UPDATE: Lockdown measures eased as the rate of infections decreases

After every storm, there is a rainbow – Cabinet has decided to ease lockdown restrictions under Adjusted Level 3, in efforts to encouraged increased economic activity. The steady decrease of the number of infections over the past three weeks has indicated that South Africa has passed the peak of the second wave. As a result, the Cabinet has decided to ease lockdown restrictions under Adjusted Level 3, in efforts to encouraged increased economic activity. The latest amendment to the Disaster Man ...


Jan 19, 2021

COVID-19 UPDATE: Stay alert - more stringent Level 3 regulations

Measures tighten up in the centre of the storm as the national lockdown moves into the Adjusted Alert Level 3. Due to a recent rapid rise in the number of coronavirus infections over the past weeks (nearly 190 000 new infections recorded since 1 January 2021), the National Government has officially extended the national lockdown with stringent regulations in an attempt to contain any further spread of the virus and its new variant, “the South African variant”. The Disaster Management Act latest ...


Jan 07, 2021

South African Reserve Bank finally abolishes restrictions on Loop Structures

The lifting of restrictions on loop structures is a welcome regulatory change that encourages investment in South Africa. The relaxation of these rules will create tax planning opportunities as the current Income Tax Act provides for certain exemptions on foreign dividends and the sale of foreign shares. The Financial Surveillance Department of the South African Reserve Bank issued a circular on the 4th of January 2021 lifting restrictions on so-called loop structures with effect from the 1st of ...


Nov 24, 2020

COVID-19 TERS: Further Extension

The UIF has begun processing the most recent (and the final) batch of COVID-19 Temporary Employer-Employee Relief Scheme Benefit (COVID-19 TERS) applications. This processing commenced on Monday, 23 November 2020 and will close on 31 December 2020. Any COVID-19 TERS applications for the period of 16 September 2020 until 15 October 2020 must be submitted by 31 December 2020. Employers will be able to apply if they are: unable to make alternative arrangements in respect of vulnerable employees (su ...


Nov 20, 2020

Business interruption insurers take another hit

In an earlier publication we discussed the decision that was passed by the Western Cape Division of the High Court in the matter of Café Chameleon v Guardrisk Insurance Company Limited, which concluded that the Business Interruption insurance policy taken out by the insured did indeed respond to the COVID-19 lockdown and subsequently ordered the insurer to indemnify the insured in accordance with terms of the business interruption policy in question. A new judgement was delivered by a full ben ...


Nov 16, 2020

Further easing of lockdown Level One restrictions

Below is a brief outline of recent changes to Level 1 Regulations released by the Minister of Co-Operative Governance and Traditional Affairs Travel ‘red list’ is removed The easing of international travel rules to South Africa effectively means the “red list” of COVID-19 hotspot countries is done away with. Whereas only certain categories of travellers could travel to South Africa until now, the newly gazetted regulations have changed this position. All those who wish to travel internationall ...


Aug 25, 2020

TERS Has Been Extended: Who Benefits?

The extended COVID-19 TERS should offer much needed relief to certain employees still effected by the implications of the COVID-19 Pandemic. Certain employees can now claim COVID-19 TERS benefits for the extended period of 27 June 2020 to 15 August 2020. These are employees who fall or who fell into one of the following categories of employees where their employer: is unable to make alternative arrangements in respect of vulnerable employees (employees with pre-existing comorbidities and/or em ...


next

We are building Andersen Global® to create an enduring place – ONE FIRM where clients across the globe are afforded the best, most comprehensive tax services provided by skilled staff with the highest standards.

Learn More