The final employment equity targets have sparked concerns over transparency and methodology in the absence of clear, evidence-based rationale from the Department of Employment and Labour.
With the 2025 Employment Equity Regulations now in effect, designated employers must align with stricter sectoral targets or face stiff penalties – unless they can justify non-compliance.
A recent judgment suggests employers may lose the right to enforce restraints of trade when they terminate staff for misconduct.
Binding Class Ruling 88 provides guidance on what qualifies as a ‘generation asset’ and how the allowance applies to limited partners investing in solar PV energy assets.
Tax experts Louis Botha and Nicholas Carroll from Cliffe Dekker Hofmeyr discuss the significance of 2023 Tax Statistics, emphasising the potential impact of additional tax measures, the growth of the taxpayer base, and insights into Company Income Tax trends.
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