Customs and Excise Highlights

Quarterly Energy Market Update - Q2 2024

South Africa’s energy sector is undergoing significant change, as both public and private sectors seek to find ways to balance energy security with the country’s decarbonisation objectives. The CDH Quarterly Energy Update aims to highlight the material legal developments that are shaping the market, with the intention to distil what is relevant for our clients and their businesses.

The Department of Employment and Labour clamps down on employment of illegal foreigners: What employers should know

The Department of Employment and Labour (DEL) has recently stepped up its inspection raids, which has attracted significant media attention, mostly prominently in the hospitalityindustry. 

Special Edition Alert | Budget Speech 2024

New asthma compensation regulations: Ensuring adequate treatment for affected workers

On 7 June 2024, the Minister of Employment and Labour officially promulgated two significant sets of regulations aimed at protecting workers affected by respiratory conditions. These are the Regulations on Irritant-Induced Asthma for the Compensation Fund (Irritant-Induced Regulations) and the Regulations on Work-Aggravated Asthma for the Compensation Fund (Work-Aggravated Asthma Regulations). These new regulations mark a crucial step forward in ensuring that workers suffering from asthma due to workplace conditions receive appropriate compensation and support from the Compensation Fund. This issue was previously dealt with in various circulars issued by the Director General of the then Department of Labour. Which we refer tobelow. 

Analysis of the Court of Appeal’s ruling regarding income tax waivers issued via Gazette Notices

On 17 February 2023, the High Court declared section 13(2) of the Income Tax Act (ITA), which grants the Cabinet Secretary power to exempt certain income from tax, to be unconstitutional. The section provides that the Minister may, by notice in the Kenya Gazette, exempt from tax any income or class of income which accrued in or was derived from Kenya. Our alert of 26 April 2023 accessible here [/en/news/publications/2023/Practice/Tax/tax-and-exchange-control-alert-26-High-Court-declares-the-power-to-issue-income-tax-exemptions-through-a-gazette-notice-unconstitutional.html#:~:text=The High Court on 17,from tax, to be unconstitutional] discusses the High Court’s judgment indetail. 

A step in the right direction: Mining sector required to develop a GBVF implementation plan

On 2 August 2024, a Guidance Note for the Management of Gender-Based Violence and Femicide (GBVF) , Safety and Security challenges for women in the South African mining industry (Guidance Note), under the Mine Health and Safety Act 29 of 1996, was published.