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The Companies Amendment Act puts directors in the hot seat

03 October 2024

Recent amendments to the Companies Act—through the Companies Amendment Act 16 of 2024 and Companies Amendment Act 17 of 2024... (collectively referred to as the “Amendment Acts”)—introduce a host of changes that all directors need to be aware of. This article offers an overview of the significant updates to the Act.  

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5
Article

Merging the pieces when transactions become indivisible

03 October 2024

On 28 June 2024, the Competition Commission published Draft Guidelines under section 79(1) of the Competition Act to address its... approach towards 'indivisible transactions.' These guidelines are aimed at providing clarity on how multiple transactions can be evaluated as a single merger filing. In this article, we explore the key elements of the Draft Guidelines and the rationale behind their publication, offering insight into their potential impact on merger control in South Africa. 

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5
Article

Piecing together the puzzle of cross-border cases

03 October 2024

In July 2024 the Supreme Court of Appeal (SCA) handed down a judgment that confirmed the requirements for when and... where South African Courts can hear cases involving foreign companies and what the requirements are for our courts to have jurisdiction in cases involving online publications by such foreign companies. 

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5
Article

Navigating the legal blueprint for property expansions

03 October 2024

Building a second dwelling on your property offers an excellent opportunity to generate extra income, whether by creating a bed... and breakfast, guest house, holiday rental, or long-term rental property. However, it's not as simple as 'build it and they will come.' There are important legal and compliance requirements that must be considered before you venture into such a development. 

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5
Article

The Two-Pot Pension System and divorce

03 October 2024

The new Pension Funds Amendment Act 31 of 2024 (“PFAA”) that was recently signed into law not only introduces far-reaching... consequences in respect of pension funds but also impacts the position of pension interest and divorce. In this article, we look at some of the key impact areas of the PFAA in respect of divorce. 

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5
Article

Trustee administrative duties under the spotlight

03 September 2024

With new reporting obligations on trustees and SARS intensifying its submission requirements in respect of trust tax returns, no trustee... can afford to ignore the administrative duties imposed upon them in terms of common law and statutory law. In this article we briefly list some of the main administrative duties falling to any trustee.

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28
Article

The Companies Amendment Act puts directors in the hot seat

03 October 2024

Recent amendments to the Companies Act—through the Companies Amendment Act 16 of 2024 and Companies Amendment Act 17 of 2024... (collectively referred to as the “Amendment Acts”)—introduce a host of changes that all directors need to be aware of. This article offers an overview of the significant updates to the Act.  

READ MORE
5
Article

Merging the pieces when transactions become indivisible

03 October 2024

On 28 June 2024, the Competition Commission published Draft Guidelines under section 79(1) of the Competition Act to address its... approach towards 'indivisible transactions.' These guidelines are aimed at providing clarity on how multiple transactions can be evaluated as a single merger filing. In this article, we explore the key elements of the Draft Guidelines and the rationale behind their publication, offering insight into their potential impact on merger control in South Africa. 

READ MORE
5
Article

Piecing together the puzzle of cross-border cases

03 October 2024

In July 2024 the Supreme Court of Appeal (SCA) handed down a judgment that confirmed the requirements for when and... where South African Courts can hear cases involving foreign companies and what the requirements are for our courts to have jurisdiction in cases involving online publications by such foreign companies. 

READ MORE
5
Article

Navigating the legal blueprint for property expansions

03 October 2024

Building a second dwelling on your property offers an excellent opportunity to generate extra income, whether by creating a bed... and breakfast, guest house, holiday rental, or long-term rental property. However, it's not as simple as 'build it and they will come.' There are important legal and compliance requirements that must be considered before you venture into such a development. 

READ MORE
5
Article

The Two-Pot Pension System and divorce

03 October 2024

The new Pension Funds Amendment Act 31 of 2024 (“PFAA”) that was recently signed into law not only introduces far-reaching... consequences in respect of pension funds but also impacts the position of pension interest and divorce. In this article, we look at some of the key impact areas of the PFAA in respect of divorce. 

READ MORE
5
Article

Trustee administrative duties under the spotlight

03 September 2024

With new reporting obligations on trustees and SARS intensifying its submission requirements in respect of trust tax returns, no trustee... can afford to ignore the administrative duties imposed upon them in terms of common law and statutory law. In this article we briefly list some of the main administrative duties falling to any trustee.

READ MORE
28
Article
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Trustee administrative duties under the spotlight

03 September 2024

With new reporting obligations on trustees and SARS intensifying its submission requirements in respect of trust tax returns, no trustee... can afford to ignore the administrative duties imposed upon them in terms of common law and statutory law. In this article we briefly list some of the main administrative duties falling to any trustee.

READ MORE
28
Article
Safeguarding your legacy for your children

26 March 2024

For any parent, the question of how to protect and provide for their children after their passing is a burning... concern that arises long before the first child is born. In this article, we explore how parents can safeguard their legacy for their children.

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122
Article
New CIPC changes for the filing of annual returns

15 January 2024

CIPC has again announced changes to the CIPC system for the filing of annual returns and beneficial ownership information, which... introduces mandatory obligations for companies and close corporations when filing their annual returns. 

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198
Article
Why you must have an independent trustee on your family trust

22 November 2022

A question often asked by clients is “why must I have an independent trustee on my family trust?” In this... article we unpack the reasons for this and how this works.

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601
Article
Will trust assets form part of your estate at divorce?

15 September 2022

Just before a couple married with the accrual system finalised their divorce, the husband created a trust and transferred money... and property to the trust. The result is the husband’s estate is considerably reduced when it comes to the accrual calculation. Is this acceptable and does it mean his estate is reduced, or can his wife claim that these assets transferred to a separate trust be included in the calculation?

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514
Article
DTI sheds light on collective enterprises

14 July 2021

I’ve taken over the management of a non-profit trust that is focused on the development of previously disadvantaged scholars based... in rural communities. Increasingly, companies that want to fund and work with us are asking us for a BEE certificate. However, our auditors have told us that it’s not so easy for a trust like ours to be rated as we don’t have named beneficiaries. Is this correct and what are our options?

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430
Article

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