Empowering women in tax as a catalyst for change

Balancing transparency and process: A court's approach to dual application of PAIA and PAJA

In the case of SKG Africa (Pty) Ltd v the South African Local Government Association and Others (3) SA 540, the Eastern Cape High Court dealt with the challenges caused by the simultaneous application of two key pieces of legislation: the Promotion of Access to Information Act 2 of 2000 (PAIA) and the Promotion of Administrative Justice Act 3 of 2000 (PAJA).

Employee vs Independent Contractor vs TES

The test for determining who is an employee and who is an independent contractor differs with reference to persons who earns above or below the threshold in terms of s6(3) of the Basic Conditions of Employment Act 75 of 1997 (BCEA). An independent contractor, unlike TES employees, is not an employee either of the client or the TES. Independent contractors render services for a fee, whereas a TES provides labour to a client for reward. Ultimately the test is always substance over form and the nature of the agreement is not definitive.

Summit for the Future and the Global Digital Compact: Key considerations and application for South Africa

Between 20 and 23 September 2024, the Summit for the Future was hosted by the United Nations (UN). The aim of this summit was to further efforts to meet existing international commitments and take actionable steps in response to emerging challenges and opportunities.  

Further refinements to the corporate rollover relief provisions

Flexible working practices: Balancing business needs and employee preference

Prior to the COVID-19 pandemic and the lockdown regulations that followed, most workplaces implemented traditional norms in relation to regulating working hours. Employees were expected to report to work at a certain time, were entitled to a meal break, and exited the workplace at the end of the workday.

CDH South Africa appoints respected Mohammed Azad Saib to its accomplished Banking, Finance & Projects practice

Cliffe Dekker Hofmeyr (CDH), a leading corporate and commercial law firm, is pleased to announce the appointment of Mohammed Azad Saib as a Director in the Banking, Finance & Projects practice, as of 1 November 2024.