South Africa

Recent Articles

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  16/05/2025

  South Africa

  Instalment sale agreements - their practical application in modern Conveyancing and Property Law

  An instalment sale agreement is a contract in which the buyer of a property agrees to pay the purchase price in multiple instalments over a period of time, rather than as a lump sum payment. This arrangement enables buyers to acquire property without the need for a full down payment or a traditional mortgage, while allowing sellers to defer receipt of the full purchase price.  It offers a flexible alternative for buyers, particularly when conventional financing is not feasible.The sale of property on an instalment basis has historically been burdened with risks for buyers, particularly...

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  13/05/2025

  International

  EU moves forward with Toy Safety Regulation

  The EU’s proposal for a Toy Safety Regulation is moving closer to formal adoption. In April 2025, the Council of the EU and the European Parliament reached a provisional deal on a regulation that updates and strengthens safety requirements for toys sold in the EU market.The new regulation is expected to better protect children by banning harmful chemicals, introducing a Digital Product Passport, and increasing oversight of online toy sales.BackgroundIn July 2023, the European Commission adopted a proposal for a Regulation on the safety of toys, which will replace Directive 2009/48/EC, the...

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  07/05/2025

  International

  Cyber Space: Global insights on cyber and data risk for insurers

  Issue 2, May 2025. How does the cost of cyber incidents vary across the globe?  A key pillar of CMS’ Cyber Space series is to compare and contrast the impact of cyber incidents in different international jurisdictions.In this respect, with assistance from colleagues in Brazil and Singapore, CMS UK have collaborated with the CMS’ network of international offices and affiliate law firms to consider the comparative costs of cyber incidents. We did so by focussing on the following aspects - Legal fees (average hourly rate in USD or ease), notification costs (in USD), chance of...

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  02/05/2025

  South Africa

  High Court jurisdiction to determine tax disputes

  IntroductionOn 31 March 2025 the Constitutional Court ("Court") handed down a judgment regarding the interpretation and application of section 105 of the Tax Administration Act, 2011 ("TAA").Section 105 of the TAA provides that a taxpayer may only dispute an assessment or certain decisions ("assessments") in proceedings under Chapter 9 of the TAA.Before dealing with the Court’s guidance on the appropriateness of a High Court giving a section 105 direction it is necessary to briefly explain certain procedures under the TAA.Information gathering and additional assessmentsAdditional assessments...

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  25/04/2025

  International

  On your radar | Key employment issues to be aware of in­ter­na­tion­ally

  In each edition of On your radar it is interesting to consider any common themes across various jurisdictions. In this edition, the themes might be less obvious than usual, but on closer inspection are still present:As countries manage business immigration, Bulgaria, Poland and Croatia discuss the employment of foreigners.New types of leave are being introduced, expanding statutory employment protections. Poland reports on additional maternity leave for parents of premature or hospitalised children. Neonatal care leave was recently introduced in the UK, covered in our January edition. Proposals...

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  17/04/2025

  South Africa

  Employment Equity Sectoral Targets and the Employment Equity Regulations, 2025 are here: what every employer needs to know

  On 15 April 2025, the Minister of Employment and Labour, Nomakhosazana Meth, (“Minister”) published in the Government Gazette two critical employment equity legislative developments, effective immediately:the Employment Equity Regulations, 2025, repealing the 2014 Regulations (“2025 Regulations”); andthe long-awaited sectoral numerical targets, published in terms of section 15A of the Employment Equity Act 1998 as amended (“EEA”), (“Sectoral Targets”).These developments have implications for designated and non-designated employers across South...

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