Dear All,
It’s a whopper- this Gazette Watch tracks changes over the past month few months, some which are menial but some which may have to be looked at as they will impact on your operations.
The more important areas include the following:
COMPETITION
COMPETITION ACT: GUIDELINES: FILING OF MERGER NOTIFICATIONS FOR HOSTILE TRANSACTIONS:
G 49975 GoN 4239 – Comment by 16 Jan 2024
COMPETITION REGULATIONS: NON-BINDING ADVISORY OPINIONS: COMMENTS INVITED
G 49955 GeN 2265 – Comment by 26 Jan 2024
PUBLIC SECTOR
PUBLIC PROCUREMENT BILL B18B-2023 08 DECEMBER 2023
PUBLIC SECTOR- AG DIRECTIVE ON PUBLIC AUDITS
Public Audit Act: Directive G 49825 GoN 4150 06 December 2023
Other changes include –
AGRICULTURE – AGRICULTURAL PRODUCT STANDARDS ACT: STANDARDS AND REQUIREMENTS: CONTROL OF EXPORT OF DAIRY PRODUCTS: AMENDMENTG 49938 GON 4214 22 DECEMBER 2023
Applies to persons who export dairy Products – sets export standards
AGRICULTURE- MARKETING OF AGRICULTURAL PRODUCTS ACT: ESTABLISHMENT OF STATUTORY MEASURE: LEVIES RELATING TO PECAN NUTS AND PECAN NUT PRODUCTS
Applies to persons who are active in the pecan nut Industry- Required to register , submit returns and pay statutory levies
AVIATION – SAA- REPEAL OF THE SOUTH AFRICAN AIRWAYS BILL: EXPLANATORY SUMMARY G 49978 GON 4241 09 JANUARY 2024
Published for interest only
AVIATION: AIRPORT CHARGES FOR 2024-G 49969 GEN 2269 02 JANUARY 2024
Applies to- Users of Airports in SA
BORDER POSTS-ONE-STOP BORDER POST BILL: EXPLANATORY SUMMARY – G 49839 GON 4170 08 DECEMBER 2023
Applies to persons who make use of the SA Border Posts.
CARBON TAX ACT, 15 OF 2019 AMENDED BY THETAXATION LAWS AMENDMENT ACT 17 OF 2023
Taxation Laws Amendment Act 17 of 2023 G 49894 GoN 4226 22 December 2023
COMPETITION ACT: EXTENSION OF CONDITIONAL EXEMPTION GRANTED TO NATIONAL HOSPITAL NETWORK AND APPLICATION FOR EXEMPTION BY NATIONAL HOSPITAL NETWORK: COMMENTS INVITED
Applies to hospitals
COMPETITION ACT: GUIDELINES: FILING OF MERGER NOTIFICATIONS FOR HOSTILE TRANSACTIONS:
G 49975 GoN 4239 – Comment by 16 Jan 2024
CONSUMER PRICE INDEX
Rate: October 2023 – 5.9
CUSTOMS AND EXCISE ACT -AMENDED BY THE TAX ADMINISTRATION LAWS AMENDMENT ACT 18 OF 2023 (ENGLISH / AFRIKAANS) ACT 18 OF 2023 G 49947 GON 4227 22 DECEMBER 2023
The Tax Administration Laws Amendment Act 18 of 2023 intends to : amend the Customs and Excise Act, 1964, so as to provide for changes relating to the submission of advance passenger information by operators, including the introduction of the concept of passenger data; to provide for the exemption of an operator as may be prescribed from the obligation of submitting passenger data to the Commissioner if submitted to another organ of state serving as a single window for the collection and sharing of such data, and such organ of state transmits the data to the Commissioner in terms of an agreement contemplated in terms of section 2(1A); to provide for the submission of a traveller declaration prior to or upon entering or leaving the Republic in accordance with requirements determined by rule by the Commissioner; to enable the Commissioner to determine, by rule, the conditions for deferment of payment of duties due in respect of bills of entry; to include in the refund process the return of provisional payments lodged as security; to effect changes to the general rule enabling provision so as to enable the Commissioner to make rules concerning various aspects relating to the traveller declaration, as well as various matters in relation to deferment, and to further enhance the current processes and procedures relating to the liquidation of provisional payments;
CUSTOMS AND EXCISE ACT, NO. 91 OF 1964 AMENDED BY THE TAXATION LAWS AMENDMENT ACT 17 OF 2023
G 49894 GoN 4226 22 December 2023
CUSTOMS AND EXCISE MOVEMENTS
Various changes
ENVIRONMENTAL – NATIONAL ENVIRONMENTAL MANAGEMENT ACT: AMENDMENT: APPLICATION FOR ENVIRONMENTAL AUTHORISATION FOR A RENEWABLE ENERGY FACILITY
G 49815 GoN 4143 04 December 2023
ENVIRONMENTAL AND TAX – GREEN HOUSE GAS REPORTING – ALL TO BE DONE MANUALLY THIS YEAR
NATIONAL ENVIRONMENTAL MANAGEMENT: AIR QUALITY ACT, 2004 (ACT NO. 39 OF 2004) NATIONAL GREENHOUSE GAS EMISSION REPORTING REGULATIONS, 2016, AS AMENDED NOTICE REGARDING MANUAL REGISTRATION OF DATA PROVIDERS AND REPORTING OF GREENHOUSE GAS EMISSIONS FOR THE 2023/2024 & 2024/2025 REPORTING CYCLES
HERITAGE -NATIONAL THEMATIC FRAMEWORK FOR HERITAGE RESOURCE MANAGEMENT-COMMENTS INVITED G 49968 BN 540 05 JANUARY 2024 – COMMENT BY 01 MAR 2024
Applies to persons who use or own National Heritage Resources
IMMIGRATION – LESOTHO AND ZIMBABWEAN NATIONALS – EXEMPTION PERMITS
Applies to Lesotho and Zimbabwean nationals who have had their current exemption permits extended for 12 months and who are required to apply for new exemption permits before these permits expire
INCOME TAX ACT -AMENDED BY THE TAX ADMINISTRATION LAWS AMENDMENT ACT 18 OF 2023 G 49947 GON 4227 22 DECEMBER 2023
Amend the Income Tax Act, 1962, so as to make certain decisions subject to objection and appeal; to clarify an existing provision; to provide for the disqualification of certain persons from managing the collective interests common to the members of a particular association of persons; to clarify existing provisions and align the wording with other provisions of the Act; to provide for the disqualification of certain persons from accepting fiduciary responsibility for the management or control of the income and assets of any approved public benefit organisation; to provide for the disqualification of certain persons from accepting fiduciary responsibility for the management or control of the income and assets of any approved recreational club; to provide for the disqualification of certain persons from accepting fiduciary responsibility for the management or control of the income and assets of any approved association; to provide for the disqualification of certain persons from accepting fiduciary responsibility for the management of any small business funding entity; to provide for the entering into of advance pricing agreements with taxpayers and, where applicable, in consultation with double taxation agreement partners; to make a consequential amendment; to clarify an existing provision; to provide that non-resident employers that conduct business through a permanent establishment in the Republic must deduct employees’ tax, to widen the deduction obligation to include all representative employers and to make a textual correction; to enable the Commissioner to vary the basis for determining the amount of employees’ tax to be deducted or withheld from the employees’ remuneration in certain instances and to make a consequential amendment;
INCOME TAX ACT CHANGES -AMENDED BY THE TAXATION LAWS AMENDMENT ACT 17 OF 2023
Taxation Laws Amendment Act 17 of 2023 – G 49894 GoN 4226 22 December 2023
INSURANCE- G 49979 GON 4245 – COMMENT BY 11 FEB 2024 12 JANUARY 2024
Applies to persons who sell funeral policies
JSE LISTNG CHANGES -FINANCIAL MARKETS ACT: JSE DERIVATIVES RULES: EXCHANGE FOR RISK TRADE: AMENDMENTS G 49791 BN 522 01 DECEMBER 2023
Applies to Listed Entities
LABOUR AND EMPLOYMENT -PROTECTED DISCLOSURES ACT: PRACTICAL GUIDELINES FOR EMPLOYEES: AMENDMENTS G 49938 GON 4218 22 DECEMBER 2023
Applies to employees and employers – see updated Practical Guidelines for Employees: Amendments G 49938 GoN 4218 22 December 2023
LABOUR -NATIONAL MINIMUM WAGE ACT: INVESTIGATION INTO NATIONAL MINIMUM WAGE: COMMENTS INVITED G 49825 GON 4168 – COMMENT BY 08 JAN 2024
Applies to the employment sector
MEDICAL
Applies to persons who are foreign practitioners under the Health Profession
MEDICAL – LAW AND TYPE OF NOTICE MEDICINES AND RELATED SUBSTANCES ACT: SCHEDULES: CANNABIS: COMMENTS INVITED G 50001GON 4251 – COMMENT BY 14 MAR 2024 15 JANUARY 2024 APPLIES TO – THE MEDICAL INDUSTRY IMPACT AND ACTION- SEEKS TO AMEND SCHEDULE 6 OF THE ~ACT IMPACT / DETAILS LINK TO FULL NOTICE MEDICINES AND RELATED SUBSTANCES ACT: SCHEDULES: CANNABIS: COMMENTS INVITED G 50001GON 4251 – COMMENT BY 14 MAR 2024
Applies to medical Industry
MEDICAL -ALLIED HEALTH PROFESSIONS ACT: DRAFT REGULATIONS- COMMENTS INVITED G 49833 GON 4161 – COMMENT BY 08 MAR 2024 08 DECEMBER 2023
The Profession of Reflexology
MEDICAL -ALLIED HEALTH PROFESSIONS ACT: REGULATIONS: SCOPE OF PRACTICE OF PROFESSIONS OF CHIROPRACTIC AND OSTEOPATHY G 49863 GON 4196 14 DECEMBER 2023
Applies to the professions of chiropractic and osteopathy
MEDICAL- LAW AND TYPE OF NOTICE HEALTH PROFESSIONS ACT: FEES PAYABLE TO COUNCIL: AMENDMENT G 49833 BN 530 08 DECEMBER 2023
Sets out the fees payable by the Foreign medical specialist under the Health Profession to the Council.
MEDICAL -PHARMACY ACT: SOUTH AFRICAN PHARMACY COUNCIL: FEES PAYABLE G 49830 BN 526 06 DECEMBER 2023
Applies to Pharmacists
MEDICAL -SERVICES FOR WHICH PHARMACISTS MAY LEVY A FEE AND GUIDELINES FOR LEVYING SUCH A FEE OR FEES BN 539 29 DECEMBER 2023
APPLIES TO – Pharmacists – sets out services for which pharmacists may levy a fee and guidelines for levying such a fee or fees
MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMINISTRATION ACT), 2008, AMENDED BY THE TAX ADMINISTRATION LAWS AMENDMENT ACT 18 OF 2023
G 49947 GoN 4227 22 December 2023
MINERAL AND PETROLEUM RESOURCES ROYALTY ACT, 2008AMENDED BY THE TAXATION LAWS AMENDMENT ACT 17 OF 2023
G 49894 GoN 4226 22 December 2023
NATIONAL ENVIRONMENTAL MANAGEMENT ACT: MANAGEMENT OF MERCURY IN SOUTH AFRICA: COMMENTS INVITED
G 49816 GoN 4144 – Comment by 04 Feb 2024 04 December 2023
PRESERVATION AND DEVELOPMENT OF AGRICULTURAL LAND BILL B8B-2021 05 DECEMBER 2023
Published for interest only
PUBLIC PROCUREMENT BILL B18B-2023 08 DECEMBER 2023
PUBLIC SECTOR- AG DIRECTIVE ON PUBLIC AUDITS
Public Audit Act: Directive G 49825 GoN 4150 06 December 2023
RAILWAY TRANSPORTATION -NATIONAL RAILWAY SAFETY REGULATOR ACT: FEES: COMMENTS INVITEDG 49833 GEN 2239 – COMMENT BY 08 JAN 2024 08 DECEMBER 2023
Applies to users of the SA Rail network
STANDARDS
Published for general interest only
TAX- TAXATION LAWS AMENDMENT ACT, 17 OF 2023- FULL AMENDMENTS
The Income Tax Act, 1962, Customs and Excise Act, 1964, Value-Added Tax Act, 1991, the Mineral and Petroleum Resources Royalty Act, 2008, the Taxation Laws Amendment Act, 2011, sthe Taxation Laws Second Amendment Act, 2011, the Taxation Laws Amendment Act, 2012, s the Taxation Laws Amendment Act, 2013, the Taxation Laws Amendment Act, 2014, the Taxation Laws Amendment Act, 2016, the Carbon Tax Act, 2019, the Taxation Laws Amendment Act, 2022,
TAX ADMINISTRATION ACT – AMENDMENT BY THETHE TAX ADMINISTRATION LAWS AMENDMENT ACT 18 OF 2023
The Tax Administration Laws Amendment Act 18 of 2023 intends to : amend the Tax Administration Act, 2011, so as to include a definition for beneficial ownership; to enable the Commissioner to disclose certain information of all entities with a section 18A approval; to provide for disclosure of taxpayer information to certain organs of state; to provide for a consequential amendment; to enable the Commissioner to extend the period within which the taxpayer is required to make their request to SARS for a reduced or additional assessment, by public notice; to provide for the disqualification of certain persons from being appointed or designated as a public officer of a company, and to provide for matters connected therewith.
TAX-TAX ADMINISTRATION LAWS AMENDMENT ACT 18 OF 2023 (ENGLISH / AFRIKAANS) ACT 18 OF 2023 G 49947 GON 4227 22 DECEMBER 2023
Amends various laws- full text but -see separate listings
TRANSPORTATION – ECONOMIC REGULATION OF TRANSPORT BILL B1C-2020 08 DECEMBER 2023
VALUE ADDED TAX ACT 89 OF 1991 AMENDED BY THE TAXATION LAWS AMENDMENT ACT 17 OF 2023
Taxation Laws Amendment Act 17 of 2023 G 49894 GoN 4226 22 December 2023
VAT-TAX – AMENDED BY THE ADMINISTRATION LAWS AMENDMENT ACT 18 OF 2023 (ENGLISH / AFRIKAANS) ACT 18 OF 2023 G 49947 GON 4227 22 DECEMBER 2023
The Tax Administration Laws Amendment Act 18 of 2023 intends to : amend the Value-Added Tax Act, 1991, so as to make a technical correction;
WATER – WATER SERVICES ACT: COMPULSORY NATIONAL WATER AND SANITATION SERVICES NORMS AND STANDARDS: COMMENTS INVITEDG 49979 GON 4246 – COMMENT BY 11 MAR 2024 12 JANUARY 2024
Applies to Water Services Authorities; Service Providers and Institutions
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THE LEGAL TEAM