Posts by Stratlaw
Understanding Corporate Protective Disclosure in South Africa
Corporate protective disclosure, often referred to as whistleblowing, is an essential mechanism for promoting transparency and accountability within organizations. In South Africa, the legal framework surrounding protective disclosure is primarily governed by the Protected Disclosures Act (PDA) of 2000. This Act aims to encourage employees to report misconduct or unlawful activities without fear of retaliation.…
Read MoreUnderstanding the Promotion of Access to Information Act (PAIA) in South Africa
The Promotion of Access to Information Act (PAIA), enacted in 2000, is a cornerstone of South Africa’s commitment to transparency and accountability in government and public administration. This legislation provides a framework for citizens to access information held by public and private bodies, reinforcing the principles enshrined in the Constitution. Objectives of PAIA PAIA aims…
Read MoreUnderstanding the Financial Intelligence Centre Act (FICA) in South Africa
The Financial Intelligence Centre Act (FICA), enacted in 2001, is a crucial piece of legislation in South Africa aimed at combating money laundering, terrorist financing, and other financial crimes. The Act established the Financial Intelligence Centre (FIC), which plays a pivotal role in gathering, analyzing, and disseminating financial intelligence to relevant authorities. Objectives of FICA…
Read MoreUnderstanding the Protection of Personal Information Act (POPIA) in South Africa
The Protection of Personal Information Act (POPIA) is a landmark piece of legislation in South Africa aimed at safeguarding personal data. Enacted on July 1, 2020, POPIA aligns South Africa with international data protection standards and reflects the growing importance of privacy in the digital age. Objectives of POPIA POPIA’s primary aim is to protect,…
Read MoreConstitutionality of City of Johannesburg’s VIP Protection Policy
On 2 January 2025, the Johannesburg High Court declared the City of Johannesburg’s Protection and Security for VIP Risk Management System Policy (the “Policy”) unconstitutional. The Court ruled that the Policy was inconsistent with the Remuneration of Public Office Bearers Act 20 of 1998 (the “Act”) and ministerial determinations issued in terms thereof, rendering it…
Read MoreCompany Names
A company’s name is integral to the company’s identity. Apart from being a legal requirement in South Africa, a company’s name builds brand recognition, ensures compliance with regulations, and establishes its legal identity, amongst other reasons. Companies, however, sometimes choose to use a name which differs from its registered name, which may lead to potential…
Read MoreThe Relationship Between the Employment Equity Act and B-BBEE Legislation
Introduction The Employment Equity Act (EEA) and the Broad-Based Black Economic Empowerment (B-BBEE) legislation are both critical components of South Africa’s framework for promoting equality and addressing historical injustices. This opinion examines whether the EEA is considered part of the B-BBEE legislative framework. Legal Framework Analysis Conclusion The Employment Equity Act is not formally part…
Read MoreThe Concept of “Warm Bodies” in B-BBEE
Introduction The term “warm bodies” in the context of Broad-Based Black Economic Empowerment (B-BBEE) refers to the practice of including individuals in ownership or management structures primarily to fulfill B-BBEE compliance requirements, without genuine participation or contribution to the business. This opinion analyzes the implications of this practice under South African law and the B-BBEE…
Read MoreTax and B-BBEE Ownership Structures
Introduction This opinion addresses the implications of Section 8B, Section 11(IA), and Section 42 of the Income Tax Act 58 of 1962 in relation to Broad-Based Black Economic Empowerment (B-BBEE) ownership structures. It also considers relevant SARS binding private rulings (BPRs 253, 343, and 400) and the precedent set by Welch’s Estate v Commissioner for…
Read MoreEligibility of Exempted Micro Enterprises (EMEs) and Qualifying Small Enterprises (QSEs) Under the B-BBEE Act
Introduction The Broad-Based Black Economic Empowerment (B-BBEE) Act of 2003 aims to address historical inequalities in South Africa by promoting the participation of black individuals in the economy. Within this framework, two key classifications are Exempted Micro Enterprises (EMEs) and Qualifying Small Enterprises (QSEs). Understanding the eligibility criteria for these entities is crucial for compliance…
Read More