The South African Companies Amendment Bill (“the Bill”) was published on 21 September 2018. This marks the first amendments to the Companies Act No 71 of 2008 (“Companies Act”), since it came into effect. Some of the proposed amendments will soften difficult regulatory requirements and strengthen checks and balances. 1. Amendments to Memorandum of Incorporation […]
Corporate governance is not something that many SME’s concern themselves with. For a long time now, it has been considered an issue for only larger organisations. The King IV code has changed this by making provision for principles that can be applied by SME’s as well. Sound corporate governance leads to healthy organisations and relates […]
On 4 May 2017, SARS made a Binding General Ruling (BGR) that deals with the VAT treatment of the activities conducted by Non-Executive Directors (NEDs) and further clarifies whether those activities fall within the ambit of proviso (iii)(aa) or proviso (iii)(bb) to the definition of “enterprise” in section 1(1) of the Value-Added Tax Act 89 […]
Unfortunately, the “bad apple” director is not as fictitious a person as many companies would like to think. Let me clarify… A director who fails to comply with certain standards, or fails to honour certain agreements, has, in my view, deviated from what is reasonably expected and therefore, for purposes of this article, may be […]
By accepting their appointment to the position, directors imply that they will perform their duties to a certain standard, and it is a reasonable assumption that every director will apply his or her particular skills, experience and intelligence to the advantage of the company. Section 76 of the Companies Act No. 71 of 2008 (“the […]
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Let’s Talk video series:
- The co-operative as an appropriate form of enterprise for black economic empowerment September 1, 2008
- National Wills Week 2008 September 6, 2008
- The co-operative as an appropriate enterprise for BEE [abstract] October 1, 2008
- Spring Fab Bridal Show 2008 November 3, 2008
- Immigration services and travel permits January 5, 2009
- Is any dispute referable to Arbitration? August 19, 2019
- Curbing Abuse of the Sick Leave System August 19, 2019
- What is business rescue? August 17, 2019
- Winners at WOZA – Women in law Awards 2019! August 5, 2019
- Finalist: 2019 Standard Bank Top Woman Awards – Female Young Achiever Award and Top Gender Empowered Company August 2, 2019