Companies: What is an Alternate Director? A Curious Role…

Inevitably, there will be times when one or more of a company’s directors are absent and have to miss board meetings – perhaps through illness, frequent travel, taking of leave etc. But the company’s operations must continue regardless, and to provide for those situations the Companies Act provides for the appointment of an “alternative director” …

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Small Business Owners: Don’t Overlook Your New Compliance Requirements!

Compliance requirements for businesses are becoming more onerous. Small businesses in particular increasingly have to perform a balancing act between optimising their limited resources on the one hand, and weighing up the consequences of non-compliance on the other. Now we are faced with new accounting reporting standards – standards you should both know about and …

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SARS – Important Update on VAT for E-Services from Foreign Suppliers

The VAT base for Electronic Services (E-Services) has been considerably broadened with effect from 1 April 2019, and both suppliers (who may well now need to register for VAT) and their customers ought to know how the new provisions impact on them. Of particular significance are the new definition of electronic services (which, having been …

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Employers – Need Reducing Staff Conflict With Employee Rights?

As a director you have both the power and the duty to manage your organisation in its best interests. What happens though if you need to consider the possibility of retrenching staff for operational requirements? How does that tie in with the very extensive rights afforded to your employees by our labour legislation? A recent …

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Losing Your Licence with AARTO Demerits: More Danger than You Thought, and The Wheels are Turning

Government has “cried wolf” on the AARTO demerit system so many times now that many of us have lost sight of just how seriously it will affect us when it finally comes into force. Now the wheels of implementation are turning – fast. It’s time to prepare! The fact is that every motorist, every vehicle …

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Companies: Don’t Inadvertently Encourage Unethical Behaviour

What causes dishonesty in businesses? It’s an important question, with one survey showing that a whopping 41% of staff in a particular company had observed unethical behaviour over a 12 month period. That despite the common perception that most people are inherently honest. Of course a lack of ethical or unlawful conduct is the last …

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