In a recent Labour Court judgment in the case of South African Revenue Services vs CCMA and Others, the Court found the dismissal of an employee who was dishonest about his sick leave, to be substantively fair. In reaching its decision, the Court made reference to the Woolworths v CCMA and Others case where an employee was dismissed after he applied for sick leave and but it was later established that he had travelled to support his local rugby team.
Continue readingSouth Africa: Submission of third-party returns by 18A public benefit organisations
New obligations for public benefit organisations (PBOs) approved in terms of section 18A of the Income Tax Act 1962 (18A PBOs and ITA respectively) were introduced in the 2024 tax year. With effect from 1 March 2023, all 18A certificates issued to donors to enable them to claim tax deductions, must contain more detailed information.
Continue readingSouth Africa: Beware – Information Regulator issues first fine of ZAR 5 million under POPIA
On 3 July 2023, the Information Regulator issued its first administrative fine of ZAR 5 million against the Department of Justice and Constitutional Development (DoJ&CD) for its failure to comply with an enforcement notice issued to it by the Regulator under the Protection of Personal Information Act (POPIA).
Continue readingSouth Africa: Constitutional Court sets aside controversial Waste Act amendments
Bowmans successfully represented various industry representative bodies as well as certain key manufacturing clients in a direct application to the Constitutional Court to challenge an amendment to the definition of ‘waste’ and related provisions in the National Environmental Management Waste Act 59 of 2008 (Waste Act).
Continue readingSouth Africa: The applicability of s 197 of the LRA in the context of expiring (non-exclusive) service agreements
In the recent matter of Mobile Telephone Networks (Pty) Ltd and Others v CCI SA (Umhlanga) (Pty) Ltd and Others, the Labour Appeal Court (LAC) found that section 197 of the Labour Relations Act, 1995 (LRA) did not apply to the lapsing of the services agreement between MTN and CCI SA (Umhlanga) (CCI) in circumstances where two other existing service providers continued to provide call centre services to MTN.
Continue readingSouth Africa: Allocation of water use entitlements – ecological versus empowerment considerations
On 19 May 2023, the Department of Water and Sanitation (DWS) published Draft Regulations which have generated significant comment and controversy and the DWS has already walked back on some of the more controversial proposals. The Regulations Regarding the Procedural Requirements for water use license applications and amendments (Draft Regulations) were published for public comment for a period of 60 days (to 18 July 2023). If the final version is published in the current form, the Draft Regulations would have far-reaching consequences for all industries and not only the agricultural sector which has strongly objected to the Draft Regulations.
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