ConCourt ruling expands GAAR reach and raises investor risk
A wider interpretation of ‘party’ under GAAR means even commercially sound participants may face SARS’s scrutiny in multi-entity transactions.
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SCA clarifies RAF liability: ‘any person’ includes illegal foreigners
Neither the RAF nor the Minister of Transport can limit who qualifies for compensation under the Act.
EE compliance enters enforcement phase as fines of up to 10% loom
Sakeliga’s Constitutional Court bid marks a final push to halt EE quotas as enforcement deadlines approach.
ConCourt clarifies high bar for constructive dismissal claims
Employees cannot resign based on anticipated workplace changes and claim constructive dismissal. Intolerability must be proved – and internal remedies must be exhausted first.
VDP interest relief proposed despite recent Constitutional Court precedent
Just a year after the Constitutional Court barred post-agreement interest remission in voluntary disclosure cases, Treasury proposes legislation to allow it.
High Court order stalls NHI roll-out until ConCourt decision
The Pretoria High Court formalises an agreement between the Presidency and NHI opponents to stay ongoing court proceedings.
Ramaphosa pauses NHI promulgation pending ConCourt ruling
The President undertakes not to bring any provisions of the NHI Act into force until the Constitutional Court rules on two cases.
Call for NHI settlement exposes fault lines over healthcare reform
Organisations engaged in litigation to oppose the NHI Act respond to Finance Minister Enoch Godongwana’s appeal for a compromise.
ConCourt clarifies property rights when customary marriages become civil marriages
Antenuptial contracts signed after a customary marriage but before a civil ceremony are invalid without the section 21 process.
ConCourt judgment widens High Court’s jurisdiction in tax cases
The Court replaces the restrictive ‘exceptional circumstances’ test with a flexible ‘good cause’ standard, creating new forum-choice opportunities.
NHI Act | Sakeliga opposes Health Minister’s stay-and-consolidate application
The business group says the proposed stay will shield the Act from judicial review while allowing implementation to continue.
Employers must update leave policies after landmark ConCourt ruling
The Constitutional Court has struck down parts of the Basic Conditions of Employment Act and UIF Act, finding that current provisions unfairly discriminate between mothers, fathers, and adoptive and surrogate parents.
Gender-neutral surname ruling shakes up families and institutions
Employers, banks, insurers, and other identity-verifying bodies must accept surname assumptions by any spouse and update onboarding and benefits procedures accordingly.
Draft amendments narrow taxpayers’ ‘bona fide inadvertent error’ defence
The proposal restricts the ‘bona fide inadvertent error’ defence under the understatement penalty regime to cases where the tax shortfall is a ‘substantial understatement’.
Trustees now have ‘clear guidance’ on dependency and benefit allocations
Dependency is assessed at the member’s date of death, and trustees must conduct active investigations and apply a principled equitable allocation process.
ConCourt clarifies scope of section 30P of the PFA proceedings
The Adjudicator breached audi alteram partem by making adverse findings about a Fund’s investigation without giving it a substantive opportunity to respond.
Apex court clarifies timing of dependency test for death benefit payouts
The Constitutional Court rules that whether someone qualifies as a dependant must be determined as at the date of a retirement fund member’s death, not when the fund decides how to distribute the benefit.
