Nature and Location of Company Documents - Jackie Reindorp

It is becoming more apparent that many foreign owned companies are keeping their company statutory records as well as their accounting ...

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Amendments to the Unemployment Insurance Contributions Act and the effects on learners and foreign nationals - Candice Eaton Gaul

The Unemployment Insurance Fund (“UIF”) allows contributors to receive benefits from the fund in the event that they become unemplo...

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Companies Act 2008 - Summary of transitional arrangement - Lynette Burgess

The Companies Act 71 of 2008 (the Act) was signed into law on 8 April 2011 and its commencement date was 1 May 2011.

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Compensation for Occupational Injuries and Diseases Act 1 30 of 1993 - Michelle van Coppenhagen

It is an obligation of the employer to submit a declaration of annual earnings (salaries and wages paid out during the year) to the Com...

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Director's resolution - The devil in the detail - Phillip Kruger

Directors resolutions are common place in commerce as a convenient and effective manner in which the Directors of a Company can make a ...

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Financial assistance to group companies - Henk Heymans

The new Companies Act, 2008 has introduced a few principles that are aimed at preventing abuse of corporate structures to the disadvant...

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Governance and constitutions in family owned business - Leana van der Merwe

Governance and constitutions in family owned business

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King III and the SME - Gary Kemp

In contrast to King I and II codes, King III effective from 1 March 2010 applies to all entities regardless of the manner and form of i...

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King IV - creating an ethical culture - Claire Claassen

With recent events scarring the appearance and reputation of chartered accountants, the King IV movement cannot have been implemented a...

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King IV Report The Importance of Corporate Governance - Beth Gaylard

I attended a Corporate Governance conference in September 2016. Judge Mervyn King was one of the speakers presenting on the King IV rep...

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Loans and other financial assistance to directors and prescribed officers of a company - Phillip Kruger

It is common practice in business today that a company provides financial assistance to certain of its directors or prescribed officers...

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Maternity leave and pregnancy - Instalment 1 - Candice Eaton Marc Humphries

Instalment 1: What laws protect a pregnant employee and what is such an employee protected against?

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Maternity leave and pregnancy - Instalment 2 - Candice Eaton Marc Humphries

Instalment 2: What are a pregnant employee legal obligations in declaring her pregnancy when a) applying for a job and b) telling her e...

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POPI and its impact on direct marketing - Ntombi Moloro

We live in a period where technology allows consumers to be contacted at any time via e-mail, phone calls and even through social media...

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Prescribed officers - Tag! You're it- Phillip Kruger

During consultation with clients, the question often arises as to which individuals in a company would be considered to be a Prescribed...

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Ratification of Loans and financial assistance granted under Section 45 of the Companies Act No71 of 2008 -Mpho Ledwaba

Lets start by looking at the provision of Section 45, as to who the section applies to.

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Section 20 (7) and Section 20 (8)of the Companies Act - When will acompany be bound bycontract - Phillip Kruger . pdf

Much has been written in the past as to the doctrine of Constructive Notice and the application of the Turquand rule.

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Section 30 (4) of the Companies Act - New developments relating to the disclosure of directors remuneration - Phillip Kruger

Section 30(4) of the Companies Act 71 of 2008 (the Act) states that the annual financial statements of each company that is required in...

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Sections 22 and 23 of the Basic Conditions of Employment Act - Andrea Timothy

All employees are entitled to sick leave. However, if this is not managed carefully to identify whether employees are taking advantage,...

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The challenges of onerous contracts - Jorene Cox.

The purpose of this article is to evaluate whether a contract should be recognised as an onerous contract.

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The Company Secretary of a Listed Company - Vernon Findlay

In terms of the Companies Act, 2008 ("the Act"), all public companies are required to have a company secretary who is accountable to th...

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The Consumer Goods and Services Ombudsman: How it affects you - Henk Heymans

The Consumer Protection Act makes provision for a Consumer Goods and Services Ombudsman to deal with complaints by consumers.

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The Consumer Protection Act - Crossing the great divide - Phillip Kruger.

The Consumer Protection Act 68 of 2008 the as amended, has, for many industries, altered the way in which business is conducted, specif...

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The effect of the Labour Relations Amendment Bill 2013 on fixed term contract employees - Marc Humphries

On 20 August 2013, the Labour Relations Amendment Bill 2013 was adopted by the National Assembly and, as it presently stands, this Bill...

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The Labour Relations Act Part 1 - Yvonne Rossouw

In this 6-part series, we will be going over the Labour Relations Act with regards to employees vs. independent contractors, dismissals...

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The Promotion of Access to Information Act - Natalie Chetty

The Promotion of Access to Information Act (“PAIA”) was enacted to give effect to the constitutional right of access to information. PA...

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The Value of Professional Tax Advice - Liezl Laughton

In this day and age, with tax legislation becoming more complex and the process of applying the law ever more onerous, professional tax...

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To comply or not to comply - that is NOT the question - Lyndon Pinnock

Regulatory compliance is not an optional extra for an organisation these days.

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Transfer Pricing - New record keeping requirements - John Jones

In July of 2016 South African Revenue Services issued a draft notice in terms of Section 29 of the Tax Administration Act. The draft n...

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Trust Property Control Act 57 of 1988 - The role and responsibility of a trustee - Beth Gaylard

I am often asked to explain the role and related responsibilities of a trustee to people who are considering accepting an appointment a...

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