The National Council of Provinces passed the Cannabis for Private Purposes Bill [B 19B-2020] In a move that could serve as catalyst for the reshape of South Africa’s cannabis landscape, the National Council of Provinces (NCOP) recently passed the Cannabis for Private Purposes Bill [B 19B-2020] (the Bill). Introduced in the National Assembly on 1 September 2020, the Bill seeks to fulfil seve… https://www.polity.org.za/article/the-national-council-of-provinces-passed-the-cannabis-for-private-purposes-bill-b-19b-2020-2024-03-12-1 ..read more

South Africa’s Greylisting: Regulatory authorities make progress on the Financial Action Task Force recommendations It has been over a year since the Financial Action Task Force (“FATF“) announced that South Africa had been added to the FATF’s greylist for failing to timeously implement the required remedial actions set out in the FAFT’s “Anti-money laundering and counter‑terrorist financing measures: South Afric… https://www.polity.org.za/article/south-africas-greylisting-regulatory-authorities-make-progress-on-the-financial-action-task-force-recommendations-2024-03-07 ..read more

Meddling in Others’ Affairs: The Department of Home Affairs’ “Tax Policy” Amendment The Department of Home Affairs’ (the DHA) recent amendments to Immigration Regulations are likely to spark controversy among South African taxpayers, especially expatriates working abroad, who are still diligently fulfilling their South African tax obligations. These amendments, which are aimed at e… https://www.polity.org.za/article/meddling-in-others-affairs-the-department-of-home-affairs-tax-policy-amendment-2024-02-16 ..read more

Exploring Joint Ownership of Property in South Africa: A Comprehensive Guide In South Africa, property ownership is a significant milestone for many individuals and families. The decision to jointly own property adds a layer of complexity and requires a thorough understanding of the legal implications involved. Joint ownership can take various forms, each with its own set of… https://www.polity.org.za/article/exploring-joint-ownership-of-property-in-south-africa-a-comprehensive-guide-2024-01-26 ..read more

Newsflash: Department of Home Affairs Approves First Companies for Trusted Employer Scheme The Department of Home Affairs has given its seal of approval to the first set of companies to be part of the much-anticipated Trusted Employer Scheme. This significant milestone follows a rigorous evaluation process that saw numerous employers vying for a coveted spot in the program. The submission… https://www.polity.org.za/article/newsflash-department-of-home-affairs-approves-first-companies-for-trusted-employer-scheme-2024-01-22 ..read more

The Crucial Role of Laws of Evidence in South African Litigation: Deciding the Fate of a Case In the realm of South African law, the pursuit of justice is intricately woven into the fabric of the legal system. Litigation serves as a fundamental mechanism for resolving disputes, and the outcome of a case often hinges on the meticulous application of the laws of evidence. In this article, we d… https://www.polity.org.za/article/the-crucial-role-of-laws-of-evidence-in-south-african-litigation-deciding-the-fate-of-a-case-2024-01-08 ..read more

Section 12BA – Light at the end of the tunnel? National Treasury has released proposed amendments to the Income Tax Act to encourage taxpayers to invest in alternative energy generation as a matter of urgency With loadshedding showing no signs of abating, South Africa’s electricity crisis remains front of mind for both the government and ordinar… https://www.polity.org.za/article/section-12ba-light-at-the-end-of-the-tunnel-2023-12-11 ..read more

Understanding the Alter Ego of a Trust A trust is a widely used legal entity for various purposes, including estate planning, asset protection, and the management of assets for the benefit of specific individuals or entities. Within the context of trusts, there exists a legal concept known as the "alter ego" of a Trust, which is an essen… https://www.polity.org.za/article/understanding-the-alter-ego-of-a-trust-2023-12-11 ..read more

Creditors now empowered to make application to declare directors delinquent A critical look at Vantage Mezzanine Fund II Partnership and Another v Hopeson and Others (2022/045978) [2023] ZAGPJHC 1406 (24 November 2023) On 2 August 2023, Dr Eric Levenstein published an article titled "The delinquent director: no tolerance for errant directors?" – The delinquent director: No … https://www.polity.org.za/article/creditors-now-empowered-to-make-application-to-declare-directors-delinquent-2023-12-12 Kind regards Advocate Don Mahon Maisels Group 4 Protea Place, Sandown, Johannesburg, South Africa ..read more

Exchange Control and Tax Residency in South Africa The South African Reserve Bank (SARB), in collaboration with various financial institutions, maintains a comprehensive record of the residency status of all South African banking customers. This practice is integral to their financial surveillance and regulatory compliance efforts, particularly cons… https://www.polity.org.za/article/exchange-control-and-tax-residency-in-south-africa-2023-11-23 ..read more