The various changes to the so-called debt waiver provisions in section 19 of the South African Income Tax Act, 1962 (the “Act”) and paragraph 12A of the Eighth Schedule to the Act in terms of the Taxation Laws Amendment Acts of 2017 and 2018 have come and gone. It is understood that there is now finality in terms of the debt waiver provisions as contained in the Act, which we discussed in a previous article ...
A recent landmark decision of the of the South African Metal and Engineering Industries Bargaining Council could see Commission for Conciliation, Mediation and Arbitration (“CCMA”) commissioners stripped of their discretion in granting legal representation for those involved in unfair dismissal disputes arising from misconduct or incapacity ...
On 18 March 2019, South Africa’s National Treasury published revised Electronic Services Regulations, significantly expanding the scope of electronically supplied services that are subject to value-added tax (“VAT”). The publication follows the Minister of Finance’s announcement in the 2017 Budget Review that the regulations defining electronic services would be broadened ...
Having gone through a number of substitutions and amendments, the debt reduction rules contained in section 19 of the South African Income Tax Act, 1962 (the “Act”) and paragraph 12A of the Eighth Schedule to the Act now provide for the implications arising for a debtor where a debt owed to a creditor is waived, cancelled or capitalised by way of the issue of shares etc ...
Introduction On 30 April 2019, the South African Revenue Service (“SARS”) published draft rules, schedules and forms for the implementation of the carbon tax and provided details on the envisaged carbon tax administration, including the registration of clients, licensing of emissions facilities, carbon tax environmental levy accounting and the application of allowances as rebates ...
The general requirements for a fair dismissal based on an employer’s operational requirements are found in section 189 of the South African Labour Relations Act, 1995 (“LRA”). However, section 189A provides for specific procedures and remedies, should an employer embark on a large-scale retrenchment. Various consequences flow from the fact that a proposed retrenchment falls within the scope of section 189A ...
South African President Cyril Ramaphosa has signed into law the Carbon Tax Act, 2019, which comes into effect on 1 June 2019. With the passing of the carbon tax into law, a price on carbon emissions is now a reality for the South African economy.The impact of the legislation, along with complementary measures such as the national greenhouse gas emission reporting regulations, will have a transformative effect on the South African economy ...
Just a few months ago, South African advocates, attorneys and candidate attorneys alike were celebrating therulingof an arbitrator attached to the Dispute Resolution Centre (“DRC”) of the Metal and Engineering Industries Bargaining Council in the matter betweenCoetzee v Autohaus Centurion. In this matter, the applicant employee had applied to be legally represented at an arbitration ...
Section 38(2)(a) of the Mauritian Employment Rights Act provides that: “(2) No employer shall terminate a worker’s agreement – (a) for reasons related to the worker’s misconduct, unless – (i)he cannot in good faith take any other course of action…” (our emphasis added) In its judgment in the case ofUnited Docks Limited v De Spéville [2019] UKPC 28(delivered on 10 June 2019), the Judicial Committee of the Privy Council had to c
When the tide of democracy and constitutionalism swept through labour legislation in South Africa from the early ‘90s onwards, domestic workers, for the first time, gained access to important labour rights. However, they remained excluded from two important statutes, the Unemployment Insurance Act, 2001 (the “UI Act”) and the Compensation for Occupational Injuries and Diseases Act, 1993 (“COIDA”) ...
As the first of several deadlines under the Qualified Opportunity Zone (“QOZ”) program rapidly approaches, investors still on the sidelines are discovering that time is running out on the ability to take advantage of the full suite of tax benefits under the program. December 31, 2019 marks the last day in which investors may roll over capital gains into Qualified Opportunity Funds (“QOF”) and obtain a 15% reduction in the amount of the deferred gain ...
Under final rules issued last month, employers can offer two new types of health reimbursement arrangements or HRAs: individual coverage HRAs ("ICHRAs") and excepted benefit HRAs ("EBHRAs"). HRAs are self-funded, account based plans that reimburse employees for qualified medical expenses on a tax-free basis. The final rules apply for plan years beginning on or after January 1, 2020. While the rules are complex, the new ICHRAs and EBHRAs offer new planning opportunities for employers ...
Effective 1 January 2020, new rules pertaining to whistleblowing will enter into force.On 11 June 2019, the Norwegian Parliament passed a resolution that all provisions of the Working Environment Act Chapter 2 A shall be amended. The changes in the law mainly contribute to clarification and precise formulation of judicial status so as to make the provisions more accessible and understandable to the users of the law ...
In our newsletter article of March 2019, which was only based on press release No. 9/19 of the BAG [German Federal Labor Court] regarding the judgment of Feb. 19, 2019 - 9 AZR 541/15, we addressed the new case law of the BAG for informing the employer about existing vacation entitlements. In a similar case (also judgment of Feb ...
BAG of Feb. 19, 2019 – 3 AZR 219/18 So-called "late marriage clauses" in surviving dependants' pension commitments may constitute an unjustified age discrimination and can therefore be ineffective, unless a specific cut-off date can be justified on the basis of a specific connecting factor particularly linked to the legal structure principles of company pension schemes. FACTS OF THE CASE A widow filed a complaint with regard to a widow's pension before the labor courts ...
BAG, judgment of Apr. 9, 2019 – 1 ABR 30/17 The transfer of an employee after the loss of job to the care of an in-house "Job Service and Placement" unit constitutes a transfer requiring consent within the meaning of Sec. 99 para. 1 BetrVG [German works constitution act]. If the selection procedure is carried out by the parties pursuant to a framework agreement, the instruction in the approval procedure also covers the selection procedure ...
Federal Labor Court (BAG), judgment of Dec. 11, 2018 – 9 AZR 161/18 An enhanced vacation entitlement on grounds of age where employees who have not yet reached the age of 50 are granted at least three days less vacation than older employees violates the prohibition of discrimination of Sec. 7(1) in conjunction with Sec. 1 AGG ...
BAG, judgment of Mar. 14, 2019 – 6 AZR 4/18 A severance payment awarded by dissolution proceedings may either be an insolvency claim or insolvency asset liability. The time the dissolution petition was made is decisive. FACTS OF THE CASE The employer (later insolvency debtor) terminated the employment of the plaintiff before the opening of insolvency proceedings ...
Law 37 of June 5, 2018, adds line 9 to article 709 of the Fiscal Code, which is related to the annual income tax deductions to which natural persons are entitled, regarding school expenses incurred by the taxpayer with respect to their dependents. Additionally, Executive Decree 368 of December 26, 2018 and Resolution No. 201-1635 of May 13, 2019, establish the regulations applicable to the deduction of said expenses ...
Expansive Law Aimed at Predictive Scheduling for Workers, Limiting Employers’ Ability to Unilaterally Change Work Hours On July 24, 2019, the City of Chicago enacted the “Fair Work Week Ordinance,” requiring that many businesses provide workers with up to two-weeks advance notice of their work hours and schedules ...
Legislation Aligns State and Federal Laws On July 17, 2019, Ohio lawmakers passed Senate Bill (S.B.) No. 57, which decriminalizes hemp and creates licensure programs for those wanting to cultivate or process hemp and hemp byproducts. Ohio was one of the few states that did not update its statutes to align with federal regulations following the passage of the 2018 Farm Bill, which removed hemp as a controlled substance at the federal level ...
It is summer holiday (for most Norwegians, anyway) and what is better than combining the beach, the pool or wherever you are with spending 3 minutes getting up to speed with a small bouquet of the many exciting developments of Norwegian employment law in 2019? Let's dive in and look at downsizings, selection pools, #metoo legislation and a first officer that ran his ship on ground ...
For nearly the last 20 years, states have been legalizing hemp growth, production, and products.[1] While hemp remained illegal federally and was included in the definition of marijuana under the Controlled Substance Act, numerous states began exploring the validity of hemp as a viable product. Marijuana legislation was not far behind ...
With the State of Illinois’ recent legalization of recreational cannabis, municipalities have started to debate whether to “opt in” to allow such businesses. While municipalities cannot prohibit the use of recreational cannabis, they can decide whether recreational cannabis businesses are allowed to operate within their boundaries. Local officials are just starting to consider the pros and cons of recreational cannabis businesses in their communities ...
