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As South African businesses face the challenge of a new year, it is important for business leaders to realise the implications of two new pieces of legislation: the Taxation Laws Amendment Bill (TLAB) 2017 and the Tax Administration Laws Amendment Bill (TALAB) 2017. The amendment proposed by this legislation has been published in the Government Gazette 41342 of 18 December 2017 and Government Gazette 41341 of the same date. This has paved the way for several significant changes to the Taxation Laws Amendment Act 17 of 2017, and it is critical that business leaders take note. Below is a list of these changes and their potential impact on business. Limitation of foreign employment income exemption: Tax residents outside of South Africa for more than 183...comment
South African employers will by now be cognisant of the fact that the Compensation for Occupational Injuries and Diseases (COID) Act replaces the Workmen’s Compensation Act, and they have to register with the Compensation Commissioner. The legislation covers compensation for disablement caused by occupational injuries, diseases sustained or contracted by employees in the course of their employment, and for death resulting from injuries and diseases. The benefits are paid from the Compensation Fund, which gets its money from compulsory contributions. As part of registering for COID an employer is required to submit the annual Return of Earnings (ROE) form whereupon the employer will pay and annual assessment fee. The annual assessment fee of an employer is based on their employee's earnings and the risks associated...comment
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