August 10 in South Africa is National Women's Day. It is wonderful to have a day dedicated to the celebration of role of women in society: celebrating what we have achieved globally regardless of diverse cultures or religious background and acknowledging what many women have endured and continue to endure. We are very grateful to the many brave women who, frequently against great odds, have stood-up for equality, universal suffrage and a better life for all women, particularly those who still, in this 21st century, continue to be considered "lesser beings".
While public attention has been focused on proposals by the Department of Rural Development and Land Reform to introduce ceilings on farm sizes and transfer 50% of commercial farms to long-serving farm workers, the Department of Agriculture, Forestry, and Fisheries (DAFF) has quietly unveiled a bill with even more sweeping ramifications.
The approval procedures set out in the Bill are so complex and multi-faceted that they cannot easily be summarised. The approval process for the rezoning of high potential cropping land is a good example of how difficult and time-consuming the procedure is likely to be.
Zimbabwe's land reform programme, an effort to distribute land more equitably, officially began at the dawn of independence with the signing of the Lancaster House Agreement. The land reform programme has been implemented in three phases: under Phase 1 (1980 to 1998) and Phase II (1998 to 2000) land was acquired under a willing-seller willing-buyer basis (about 75 000 families were resettled). Under Phase III - the "fast-track" phase - which began in 2000, land was compulsorily acquired, without compensation, for redistribution (about 162 000 households were resettled). Left unresolved, however, is the question of what should be done to address the issue of ownership under the fast-track programme.
When the eyes of the Board are focussed on you, where do you go for support? And how far can you lean on the independent element of your position? The role of the company secretary as an adviser and supporter of the Board is well documented. It is well known that the company secretary may be called upon to answer a governance or compliance related question – sometimes the answer will be straightforward, at others not so apparent.
The magnitude of the economic depression in 2008 exposed fundamental flaws in an under-regulated global financial market. A volatile global economic landscape further enunciated the need for more intrusive market regulation and stringent enforcement mechanisms. These mechanisms need to be underpinned by good corporate governance principles through encouraging a culture of accountability and transparency in the management of free enterprises at both micro and macro levels.
For foreign investors it is important to understand the potential taxation implications of rendering services in South Africa. Particularly, how this will affect profits and from the perspective of the South African receiving the services, the costs to be incurred. In an economic climate where the bottom line is para- mount, tax can affect the viability of a transaction. For this reason, court decisions interpreting the application of South African taxing rights over foreigners is relevant.
In the South African Reserve Bank and Another v Shuttleworth and Another (CCT194/14, CCT199/14)  ZACC 17 (18 June 2015), the case which has been deliberated extensively and contended through the hierarchy of the South African judicial system, the Constitutional Court made a decision on the various challenges on the South African Exchange Control Regulations brought by Mark Shuttleworth.
Bringing foreign workers to South Africa to plug the chronic skills shortage is a notoriously difficult and costly exercise. Now SARS want to levy fringe benefits tax on the costs incurred by employers to obtain work permits for their expats.
In the United States, law enforcement agencies have historically had free access to hotel guest registries in order to monitor the whereabouts of targeted individuals. These registry inspections are typically demanded and conducted without any court-issued search warrants. To the uninitiated, search warrants are orders executed by a judge that permit police officers to search a location for evidence of criminal activity. Typically, in order for a search warrant to issue, the requesting officer must establish "probable cause" - that is, a reasonable likelihood that the search will turn up evidence of illegal activity.
When we last wrote about Beach Clean Services South Africa CC v The City of Cape Town, Khazimla Gardening and Cleaning Services and another (without prejudice September 2013), we reported on the high court's ruling, which set aside the City's July 2012 tender award to Khazimla to clean Cape Town's beaches, and the City's decision to reject the tender of the applicant, Beach Clean (for whom we act).
An article in the online Rand Daily Mail (www.rdm.co.za) dated 16 July reports that Sanral has reacted with "fury" to a recent ASA ruling against an e-toll advertisement. The attitude of Sanral appears to be that it need not comply with the ASA, and that this is all part of a conspiracy against Sanral. The reality is that if Sanral maintains this attitude, it will soon find out that the ASA is not quite a toothless tiger.