On 27 January 2023, the Minister of Finance, in terms of section 36 of the Pension Funds Act 1956 (PFA) and with effect from 20 February 2023, repealed Regulation 33 of the PFA.
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Data Privacy Day, also known as Data Protection Day, is an annual international event dedicated to raising awareness about the importance of data privacy and promoting data protection best practices. In South Africa, it marks just over one and a half years since POPIA became enforceable.
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On 17 January 2023, the South African Revenue Service (SARS) released Interpretation Note 127 (Determination of the taxable income of certain persons from international transactions: intra-group loans) (IN127). The purpose of IN127 is to provide taxpayers with guidance on the application of the arm’s length principle, in the context of intra-group loans.
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On 20 January 2023, a proclamation was published in terms of which sections 31 and 56 of the Financial Intelligence Centre Act, 2001 (FICA) will take effect on 1 February 2023 (Proclamation).
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In this, our South African M&A Corporate Law Update, we discuss the most noteworthy trends, regulatory changes and decisions of significance to M&A in South Africa during the second half of 2022 and leading into 2023.
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The JSE is proposing amendments to the JSE Listings Requirements (Requirements) and JSE Debt Listings Requirements (published on Thursday, 27 October) and invites related comments to the three sets of proposed changes by close of business on Wednesday, 30 November 2022.
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