NEW DIGITAL TRAVEL REQUIREMENT FOR SOUTH AFRICAN TRAVELLERS
AUTHOR: GRAEME PALMER International travel has become a little more digital. From 1 July 2026, all travellers entering or leaving South Africa through air, land, sea, or rail ports of entry are required to complete an online traveller declaration before travelling. The new system, known as the South African Traveller Management System (SATMS), has been […]
PLAYING OPEN CARDS: NEW COMPANIES ACT REMUNERATION DISCLOSURE RULES
AUTHOR: TATTON BOURAS On 22 May 2026 several Companies Act 71 of 2008 (“the Act”) amendments that were originally promulgated in 2024 came into effect. These amendments will apply immediately, and no transitional period has been provided for. Thus, companies to which the amendments apply, must immediately implement steps to comply if they have not […]
Rethinking Labour Dispute Resolution In South Africa
UPDATED MERGER THRESHOLDS AND MERGER FILING FEES
Only certain mergers which meet the prescribed thresholds are required to be notified to the Competition Commission. The lower thresholds for qualifying as an intermediate merger and higher thresholds for qualifying as a large merger, together with their respective filing fees, have been increased as from 1 May 2026. The table below sets out details: […]
NAVIGATING DIVORCE AND PARENTING PLANS: SAFEGUARDING CHILDREN THROUGH CHANGE
AUTHOR: ADRIENNE OLIVER Divorce is often one of the most challenging transitions a family can experience. Beyond the legal and financial implications, it brings significant emotional changes, particularly for children. In these circumstances, careful planning and a child-focused approach are essential to ensure that children continue to feel secure, supported and protected. The Central Role […]
ALL ABOARD, EARN ABROAD – DO YACHTIES HAVE TO PAY TAX IN SOUTH AFRICA?
AUTHOR: TATTON BOURAS It has become a common career path for South Africans to travel abroad and work on yachts, earn foreign income and still be a tax resident of South Africa. However, many “yachties” still do not understand whether they must pay tax to the South African Revenue Service (“SARS”) and if so, how […]
CAN THE EXECUTIVE UNILATERALLY ALTER A NATIONAL TAX RATE?
AUTHOR: GRAEME PALMER In a significant judgment delivered on 5 March 2026, the Western Cape Division of the High Court declared section 7(4) of the Value‑Added Tax Act 89 of 1991 unconstitutional. The provision had allowed the Minister of Finance to alter the VAT rate through a budget announcement, with immediate effect, for up to […]
PROTECTING CHILDREN IS NOT ONLY A LEGAL DUTY – IT IS A COMMUNITY RESPONSIBILITY
AUTHOR: ADRIENNE OLIVER In family law practice, few responsibilities are more important than safeguarding the wellbeing of children. Each year, conversations around child protection gain renewed focus. Internationally, April is recognised as Child Abuse Prevention Month, while in South Africa the national campaign culminates in National Child Protection Week, which will take place from 29 […]
REPORTING LINES AND RESIGNATIONS: THE CONSTITUTIONAL COURT REAFFIRMS THE HIGH THRESHOLD FOR CONSTRUCTIVE DISMISSAL
by Saiuri Seetal and Hlengiwe Skosana In the case of Maleka v Boyce N.O. and Others [2026] ZACC 7, the Constitutional Court had to determine whether an employee that resigned because of changes in reporting structures was constructively dismissed in terms of section 186(1)(e) of the Labour Relations Act 66 of 1995 (LRA). Background Mr Reynolds […]
RETHINKING LABOUR DISPUTE RESOLUTION IN SOUTH AFRICA: WHY MEDIATION IS A LEADERSHIP IMPERATIVE
In South Africa’s complex and highly regulated employment landscape, labour disputes are inevitable. However, how organisations respond to these disputes has become a defining feature of their leadership maturity and governance standards. Increasingly, mediation is being utilised as a strategic and commercially sensible tool. Mediation is a structured, collaborative, confidential and without prejudice negotiation, facilitated […]