Tax Amendments 2023

On 1 November 2023, when the Minister of Finance presented his Medium Term Budget Policy Statement to Parliament, he also tabled various fiscal Bills. We will mainly discuss only two of them in this publication, being the Taxation Laws Amendment Bill, 2023 and the Tax Administration Laws Amendment …

https://www.polity.org.za/article/tax-amendments-2023-2023-11-15

Business activities resulting in atmospheric emissions have legal consequences

Most of the sections of the long-awaited National Environmental Management Laws Amendment Act 2 of 2022 (NEMLA) came into force on 30 June 2023. The NEMLA Bill was first introduced to Parliament in 2017 and has gone through various deliberations and amendments before becoming law. The primary object…

https://www.polity.org.za/article/business-activities-resulting-in-atmospheric-emissions-have-legal-consequences-2023-11-01