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The Urban Development Zone Tax Incentive

The Urban Development Zone Tax Incentive

South Africa, like many countries around the world, has areas which suffer from urban decay.  0In 2003 the Urban Development Zone (UDZ) tax incentive was introduced under section 13quat of the Income Tax Act, 1962 to promote urban renewal in demarcated areas.  The UDZ incentive provides for an allowance for the taxpayer which when claimed, […]

PWC’s entertainment and media outlook reveals vital trends

PWC’s entertainment and media outlook reveals vital trends

Who will dominate the new digital  age? The latest Entertainment and Media Outlook report released by PWC predicts rapid growth for the sector between 2014 and 2018, stating that “combined revenues from Internet access and Internet advertising will account for an estimated R71.6 bn in 2018, accounting for 37.6% of total revenues (of R190.4 bn).” The report has […]

Enhance your safety and that of those around you this Heritage Month

Enhance your safety and that of those around you this Heritage Month

September is Heritage Month and focus is on culture and tradition. In the same way that we share stories and other traditions with family and friends; we should share ways to keep each other and our belongings safe and secure. “By repeating certain activities, and encouraging loved ones to do the same, they will eventually […]

SA Today: Nelson Mandela Bay – The Next Big Thing

SA Today: Nelson Mandela Bay – The Next Big Thing

If you’ve ever taken a road trip along the N2 through the Eastern Cape, you will know just how incredibly beautiful this province is. Hundreds of kilometers of pristine coastline, interrupted by spectacular river mouths, met by rolling, green hills. It’s a breathtaking part of the world, and it’s hard to imagine that anyone would […]

Renate Barnard and affirmative action: Where does the DA stand?

Renate Barnard and affirmative action: Where does the DA stand?

Of the many issues South Africans find it difficult to have a rational discussion about, affirmative action tops the list. It is called many names, but for most people it means one thing: employment preferment on the basis of race. And people are either vehemently “for,” or virulently “against” it. But what exactly is “it”? […]

SARS ruling on improvements on land by a sub-lessee

SARS ruling on improvements on land by a sub-lessee

The South African Revenue Service (SARS) was recently called upon to make a ruling on the income tax consequences for the lessor, lessee and the sub-lessee of land, arising from an obligation on the sub-lessee to effect improvements on the land under a sub-lease in circumstances where no express obligation for improvements was placed on […]

What is unfair discrimination on an ‘arbitrary ground’?

What is unfair discrimination on an ‘arbitrary ground’?

Kirsten Caddy, Lauren Salt and Christelle Wood, Cliffe Dekker Hofmeyr The Employment Equity Amendment Act, No 47 of 2013 (EEAA) has introduced an amendment to s6 of the Employment Equity Act, No 55 of 1998 (EEA) – the listed grounds of discrimination. The EEAA prohibits unfair discrimination of an employee on any one or more […]

Strikes in numbers – 2013

Strikes in numbers – 2013

By Jan du Toit As we all by now know, the recent platinum mining strike in North West province, followed by the metal and engineering sector strike, severely impacted on the economy. Retrenchments are at the order of the day and the end is not yet in sight. But how much do strikes cost the […]

What the Spy Tapes reveal

What the Spy Tapes reveal

The Spy Tapes saga has now moved on to the obvious question: What do the tapes reveal? And what do the rest of the documents that constitute the “record of decision” contain? Do they provide evidence that a political conspiracy lay behind the charges against Jacob Zuma on over 700 counts of corruption, money laundering, […]

Amendments to the Employment Equity Act require increased reporting

Amendments to the Employment Equity Act require increased reporting

By Lauren Salt, Zinhle Ngwenya and Ernst Müller; Cliffe Dekker Hofmeyr A host of amendments to the Employment Equity Act, No 55 of 1998 (EEA) came into operation on 1 August 2014. Among the amendments, are the amendments made to s21 of the EEA. Section 21 is concerned with the report detailing the employment equity […]

Tourism needs a new language: This Tourism Week 5 September, 2014

Tourism needs a new language: This Tourism Week 5 September, 2014

Three things: 1. Jargon is a private language that’s designed to exclude the people who aren’t in the know. 2. Everyone loves a tourist. 3. The industrial model of tourism is predicated on ‘othering.’ This has screwed up – and limits – the destination marketing organisation. In her 2012 discussion paper, ‘Can tourism change its […]

New Amendments to Labour Legislation

New Amendments to Labour Legislation

The President assented to the Labour Relations Amendment Act on 17 August 2014. The Department of Labour indicated that they are currently working on the regulations that will accompany the newly-signed law before it is promulgated. In addition The Department of Labour indicated that they will approach the President with the hope that it would […]

The Basic Conditions Amendment Act formally a law of SA – Department of Labour

The Basic Conditions Amendment Act formally a law of SA – Department of Labour

The Basic Conditions Amendment Act, 2013 and its Administrative Regulations published on 29 August 2014 came into effect on the 1st of September 2014. The objectives of the amendments to the Basic Conditions of Employment Act are to address government’s commitment to avoid exploitation of workers, to ensure decent work for all workers, to protect […]

SARS ruling on improvements on land by a sub-lessee

SARS ruling on improvements on land by a sub-lessee

The South African Revenue Service (SARS) was recently called upon to make a ruling on the income tax consequences for the lessor, lessee and the sub-lessee of land, arising from an obligation on the sub-lessee to effect improvements on the land under a sub-lease in circumstances where no express obligation for improvements was placed on […]

New Employment Equity Regulations

New Employment Equity Regulations

By Johan Botes, Director, Employment, Cliffe Dekker Hofmeyr Employers received clarification on the rules applicable to equal pay when the Minister of Labour published the new Employment Equity Regulations on Friday, 1 August 2014. This is according to Johan Botes, Director in the Employment practice at Cliffe Dekker Hofmeyr. He explains that the previous regulations, […]

We need Big Institutions, not Big Men

We need Big Institutions, not Big Men

Back in 2005, a man walked into a Home Affairs office in Johannesburg, brandished a toy gun and held the branch supervisor hostage for six hours. The man had been waiting for his ID document for two years, and he was making the point that he was not prepared to wait another minute. He received […]

Cape Tourism MEC to petition parliament over immigration laws

Cape Tourism MEC to petition parliament over immigration laws

Please also read: The Gigaba Question: more than just a threat to tourism – This Tourism Week, 20 August, 2014 Visas: well, what have YOU done about it? – This Tourism Week, 29 August, 2014 And watch this video on Biznews.com: What skills shortage? Baffling new Visa regime beggars belief Statement: Minister Alan Winde to petition […]

New Amendments to Labour Legislation

New Amendments to Labour Legislation

The President assented to the Labour Relations Amendment Act on 17 August 2014. The Department of Labour indicated that they are currently working on the regulations that will accompany the newly-signed law before it is promulgated. In addition The Department of Labour indicated that they will approach the President with the hope that it would […]

Visas: well, what have YOU done about it?

Visas: well, what have YOU done about it?

A few quick searches of the net this week revealed disturbingly few new articles about Minister Malusi Gigaba’s disastrous visa regulations. You’d ‘a thought there’d have been a typhoon of them. Also – other than ‘lose the regulations’ – very few of them (none of them) have any suggestions for resolving the problems behind the […]

A Mind-Shift is needed to win the war against HIV and AIDS

A Mind-Shift is needed to win the war against HIV and AIDS

On Saturday night, I attended a fundraiser for a children’s hospice called Iris House. It is an NGO that cares for severely disabled and terminally ill children, and supports their families. At our cabinet meeting last week, we had agreed to lease, for a nominal amount, a dilapidated structure at one of our health facilities […]