July 14, 2016
July 14, 2016

The Companies Act’s solvency and liquidity test

The solvency and liquidity test in section 4 of the Companies Act, 71 of 2008, presents arguably one of the most important requirements of that Act. […]
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July 14, 2016
July 14, 2016

The role of the Tax Ombud

The Office of the Tax Ombud was established by the Tax Administration Act, 28 of 2011. In particular, sections 15 to 21 of that Act set […]
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July 14, 2016
July 14, 2016

Should a domestic worker get a Christmas bonus?

Doris, a domestic worker, demands a Christmas bonus from her employer in the amount of R1 000. She has not yet been employed for longer than a […]
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July 14, 2016
July 14, 2016

When may and must a business register for VAT?

Taxpayers may register for Value-Added Tax (‘VAT’) on either a voluntary or compulsory basis.  Requirements for registrations are contained in section 23 of the VAT Act, […]
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