Empowering women in legal support roles: Episode 3

2024 Budget summary: VAT

Justice and Public Interest on the Mic – Episode 1

Since 2011, Cliffe Dekker Hofmeyr's (CDH) Pro Bono & Human Rights Practice (Pro Bono Practice) has been at the heart of our firm's commitment to making a real difference.

Doctor Who? The scourge of bogus doctors

Woolworths (Pty) Ltd v Commission for Conciliation Mediation and Arbitration and Others (JA90/22) ZALAC 29 (13 June 2024) The abuse of sick leave in South African workplaces is rife. This not only has a detrimental financial impact on employers but may also impact the efficiency and performance of a business. An absent employee places strain on other team members, who must pick up the slack, and may even require the use of a replacement, at an additional cost. Unfortunately, devious employees, often with the assistance of unscrupulous medical practitioners, have devised various means to work the system to their benefit. It goes without saying that the proper management of sick leave is important in any business.

VAT agency and principals

The terms “ agent ” and “ agency ” are not defined in the Value Added Tax Act 89 of 1991 (VAT Act). The South African Revenue Service (SARS) has indicated in Interpretation Note 42 (IN 42) that it accepts that the common law relationship between the principal and the agent prescribes the value-added tax (VAT) consequences of this legal relationship. The general VAT rule is that where a person, acting as agent, supplies goods or services on behalf of a principal to a third party, the supply is deemed to be made by the principal and not the agent (section 54(1) of the VAT Act). Conversely, where a third-party supplier makes a supply to an agent acting on behalf of a principal, that supply is deemed to be made to the principal (section 54(2) of the VAT Act). In these instances, the principal and not the agent must account for VAT on the supplies.

National Small Enterprise Amendment Act: Changes afoot?

On 27 September 2024, the President brought into operation certain sections of the National Small Enterprise Amendment Act 21 of 2024 (Amendment Act), which amends the National Small Enterprise Act 102 of 1996 (Principal Act). The Amendment Act was assented to by the President on 18 July 2024 and aims, inter alia , to enhance support for small and medium businesses as part of broadening participation in the economy for a greater number of South Africans. This is to enable an equitable trading environment for small enterprises, through the provision of affordable and effective access to justice, and to empower the Minister of Small Business Development (Minister) to declare certain practices in relation to small enterprises to be prohibited as unfair trading practices.

Mixed-use developments: The pros and cons

Mixed-use sectional schemes in South Africa have gained popularity for their potential to offer diverse and integrated living and working spaces. However, like any concept, they come with both advantages anddisadvantages.