By Andries Cornelissen B. Proc, Practical Legal Training, Accredited and Certified Mediator, International Accredited and Certified Mediator London School of Mediation, Certified and Accredited Conflict Coach, Practicing Associate: The Association of Arbitrators, Certified and Accredited AHI Representative

The legislature recently made amendments to exiting legislation. The below snapshot of such amendments may apply to your business: 

Companies Act 71 of 2008

Mandatory submission of annual financial statements using iXBRL by entities using Generally Recognised Accounting Principles as from 1 October 2021. GN207 GG44257/12-3-2021.

Compensation for Occupational Injuries and Diseases Act 130 of 1993

The undermentioned amendments are only to be taken note of in that the Compensation Commissioner will calculate the undermentioned changes in tariff once an IOD has been registered and the claim approved by the Department of Employment and Labour. 

  • Amendment of Section 4 (manner of calculating compensation) increases in monthly pension and there is an increase in the maximum amount of earnings on which assessment of an employer shall be calculated. GN184 GG44238/5-3-2021.
  • Inclusion of domestic employees under the Act, benefits and registration of claims procedure. GN106 GG44250/10-3-2021.
  • Revised return of earnings prescribed form. GN242 GG44302/19-3-2021.
  • Revised CF-2B application for the revision of the assessment prescribed form. GenN132 GG44329/25-3-2021.
  • Revised CF-2A return of earnings prescribed form. GenN133 GG44330/25-3-2021.
  • Increase in medical tariffs. 
  • GenN146 GG44344/29-3-2021 (Ambulance Gazette 2021),
  • GenN147 GG44345/29-3-2021 and GenN148 GG44346/29-3-2021 (Dental Gazette 2021),
  • GenN153 GG44356/30-3-2021 (Wound Care Gazette 2021),
  •  GenN154 GG44357/30-3-2021 (Social Worker Psychology Gazette 2021), 
  •  GenN149 GG44347/30-3-2021 (Orthotists/Prosthetists Gazette 2021),
  •  GenN151 GG44354/30-3-2021 (Chiropractor Gazette 2021),
  •  GenN152 GG44355/30-3-2021 (Renal Care Gazette 2021) and
  •  GenN155 GG44358/30-3-2021 (Private Hospital Gazette 2021).

Income Tax Act 58 of 1962

Determination of the daily amount in respect of meals and incidental costs for purposes of s 8(1)(a)(ii) (aa):

By virtue of the powers vested in me by section 8(1)(a)(ii) of the Income Tax Act, 1962 (Act No. 58 of 1962), I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby determine the maximum amount for expenditure in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (aa) of the Act to be R139 per day. The amount determined in this notice applies in respect of years of assessment commencing on or after 1 March 2021.

Fixing of rate per kilometre in respect of motor vehicles. 

Please ask us to furnish you with the relevant SARS information brochure.

Labour Relations Act 66 of 1995

  • Essential Services Committee: Variation of designation of ‘essential services. GenN122 GG44293/19-3-2021.
  • The Essential Services Committee was established in terms of Section 70 of the Labour Relations Act (LRA) 66 of 1995. Its primary mandate was to conduct investigations as to whether or not the whole or a part of any service was an essential service, and then to designate it accordingly. Minimum service agreements (MSA) were set for essential services, which designated how many staff could go on strike. The committee also handled disputes on whether services were essential.
  • The ESC was located at the CCMA and operated in terms of the Labour Relations Act (LRA). The Director of the CCMA was the Accounting Officer of the ESC. Operating within the CCMA presented some challenges. The ESC was made to feel like a “stepchild” of the CCMA and the priorities of the two bodies often did not align.
  • The ESC’s strategic objectives were: an educated committee, set of users and public about the mandate and the work of the ESC; timeous preparation and implementation of the 2015 LRA Amendments; seamless operations with the CCMA; an ESC that is known and accessible to its users; and strategic interventions for MSAs.
  • The LRA (Act 66 of 1995) defined an essential service as the parliamentary service, the South African Police Service, or any service, the interruption of which endangers the life, personal safety or health of the whole or any part of the population. It was the service that was essential, not the employees, business, industry or the institution within which the service fell.

Andries Cornelissen from Legal Hero

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