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ENS | October 2018

On 18 October 2018, the Compensation for Occupational Injuries and Diseases Amendment Bill, 2018 was published for public comment. In terms of the Notice that accompanied the Bill, written representations on the proposed amendments may be furnished within 60 days of publication of the notice ...

ENS | October 2018

  The South African Human Rights Commission (the “Commission”) is mandated by section 184 of the Constitution to promote respect for human rights and a culture of human rights; to promote the protection, development and attainment of human rights; and to monitor and assess the observance of human rights in South Africa. The Commission publishes annual reports in which it highlights what it regards as problematic issues and makes recommendations in this regard ...

ENS | October 2018

When debt is reduced or written off, certain adverse tax consequences may arise for the debtor. The tax provisions dealing with the debt relief rules are contained in section 19 and paragraph 12A of the Eighth Schedule to the Income Tax Act, 1962 (the “Act”). The current debt relief rules were introduced by the Taxation Laws Amendment Act, 2017 and are applicable in respect of years of assessment commencing on or after 1 January 2018 ...

ENS | October 2018

Receiving and responding to a request for relevant material from the South African Revenue Service (“SARS”) and generally dealing with SARS during an audit or a dispute can be a daunting task for any taxpayer ...

ENS | October 2018

Recent amendments to Mauritius’ Employment Rights Act (“ERA”) have brought about regulation into an area of employment law that many foreign jurisdictions have struggled to deal with: the gig economy, which has so far been characterised by short term contracts or freelance work as opposed to permanent contracts and the accompanying benefits ...

ENS | October 2018

Africa tax in brief DEMOCRATIC REPUBLIC OF CONGO: Amendment of Mining Regulation published   Decree No. 18/024, amending the Mining Regulation, was published in the Official Gazette on 12 June 2018 ...

ENS | October 2018

Many South Africans, I suspect, find Brexit both boring and incomprehensible. All that endless talk of customs unions, free trade agreements, hard borders, borders in the Irish Sea..!But one really interesting thing that has emerged from the endless news stories is just how important intellectual property (“IP”) is in all of this ...

ENS | October 2018

  Striking is a fundamental right enshrined in South Africa’s Constitution. However, section 36 of the Constitution accepts that a fundamental right can be limited. Sections 64 and 65 of the Labour Relations Act, 1995 (the “LRA”) contain these limitations for strikes. Section 64 requires certain procedures to be followed prior to a strike taking place for it to be “protected” ...

ENS | October 2018

Feeling the heat: the draft Climate Change Bill, 2018 Earlier this year, the South African Minister of Environmental Affairs (the “Minister”) published the draft Climate Change Bill, 2018 for public comment. Since then, the Department of Environmental Affairs (“DEA”) has undertaken a road show across the country to solicit comments to the Bill and held further bilateral meetings with stakeholders earlier this year ...

ENS | October 2018

Impact of China’s investment on the South African tax base The news that China has committed to invest approximately R200-billion in South Africa was greeted with much fanfare throughout the country. Approximately ZAR33-billion of this will constitute a loan to Eskom, which is particularly good news given the funding requirements of the entity. A loan will also be advanced to Transnet in the amount of ZAR4-billion ...

ENS | October 2018

Is the singing of offensive songs a dismissible offence? The South African Constitutional Court recently handed down judgment inDuncanmec Proprietary Limited v Gaylard N.O & Othersin which it considered whether the singing of struggle songs, containing words that could be construed as offensive, warranted dismissal ...

ENS | October 2018

Patent landscaping: the road to success Patent landscaping analysis, or patent mapping, involves the electronic search and analysis of the vast amount of available online published patent data in order to extract meaningful and valuable technical, business and legal information ...

ENS | October 2018

Who’s interested in Primark? Is it simply those South Africans who can afford to travel to the UK, only to find that, thanks to the weakness of the rand, the only shop they can afford is ... Primark? The recent Supreme Court of Appeal (“SCA”) decision in the matterTruworths Ltd v Primark Holdingspertaining to well-known trade marks is of significance ...

ENS | October 2018

Punitive proposed amendment to South Africa’s transfer pricing provisions Transfer pricing is a self-assessment mechanism that aims to ensure that taxpayers identify all potential cross-border transactions, operations, schemes, agreements or understandings that have been entered into between connected persons (referred to as “potentially affected transactions”), to ensure that all such potentially affected transactions have been concluded and implemented on an arm&rsqu

ENS | October 2018

Earlier this year, the Minister of Mineral Resources (the “minister”) published a notice amending Chapter 4 of the regulations relating to explosives, binding in terms of the Mine Health and Safety Act, 1996. The regulations will come into effect at the end of the 2018 year ...

ENS | October 2018

Towards the end of 2018, the South African Minister of Mineral Resources, Gwede Mantashe (the “Minister”), published the Broad-Based Socio-Economic Empowerment Charter for the South African Mining and Minerals Industry, 2018 (the “2018 Mining Charter”). It is indicated that “implementation guidelines” are to be published in the near future. What follows is a summary of a few of the salient features of the 2018 Mining Charter ...

ENS | October 2018

  The Companies Amendment Bill, 2018 (the "Bill") was released for public comment by the Minister of Trade and Industry on 21 September 2018. The Bill, if introduced in its current form, proposes a number of changes to the Companies Act, 2008. This snapshot review deals with only our “big five” amendments. 1 ...

ENS | October 2018

The decriminalisation of private cannabis possession and use and the workplace In the recent decision in the consolidated matter ofMinister of Justice and Constitutional Development and Others v Prince; National Director of Public Prosecutions and Others v Rubin; National Director of Public Prosecutions and Others v Acton and Others(the “cannabis judgment”), the Constitutional Court considered whether it should confirm the decision of the High Court which declared various pr

ENS | October 2018

The New Rwandan Labour Code: a mixed bag of pro-employer and pro-employee changes   Effective from 6 September 2018, Rwanda’s New Labour Code (law n° 66/2018 of 30/08/2018 regulating labour in Rwanda) repealedlaw n° 13/2009 of 27/05/2009 regulating labour in Rwanda(the “Repealed Labour Code”), which has been in force for over nine years. This article gives an overview of the key changes introduced by the New Labour Code ...

ENS | October 2018

WTF®: a trade mark perspective on millennial gibberish bySamera Naidoo ICYMI, Proctor & Gamble ("P&G") recently applied to register a whole lot of text/SMS talk abbreviations as trade marks. It caused a real storm and the mainstream press absolutely loved it! FOMOalert! DWAI, I’ll bring you up to speed...what happened here was that P&G applied to register some really unlikely trade marks including WTF, LOL, FML, NBD ...

ENS | September 2018

IP plays an extremely significant role in the world of toys, as a number of news reports have made very clear. We’ve recently heard that a trade mark dispute involving Hasbro and DC Comics has been settled in a New York court ...

ENS | September 2018

As we have written in a number of previous articles1, National Treasury, together with the Prudential Authority and the Financial Sector Conduct Authority, has recently rolled out various pieces of legislation to bring South Africa closer to compliance with its G20 commitment to regulate over-the-counter (“OTC”) derivatives in South Africa. Detailed requirements are now being harmonised, including through proposed amendments to existing legislation ...

ENS | September 2018

Regular readers will recall our recent ENSight1 where we reported that a draft agreement had been published which, to a degree, addressed the uncertainty trade mark owners are facing about the impact of Brexit on their trade mark rights. We said that while it had been agreed that Brexit will be implemented in a manner that preserves trade mark rights, discussions on the charges and administrative procedures for the creation of a corresponding UK right were ongoing ...

ENS | September 2018

Background The legal and philosophical aspects relating to the concept of “ownership” with respect to human biological material of various kinds has been hotly debated ...

ENS | September 2018

Over the past year, South Africa has seen some significant changes impacting its commercial financial landscape. On the regulatory front, there has been an overhaul of the financial sector regulatory framework, including the implementation of the “twin peaks” model of regulation, comprising the Prudential Authority and the Financial Sector Conduct Authority (“FSCA”) ...

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