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Best Legal Q&A 2018/2019

Best Legal Q&A is a compilation of top legal articles written by legal professionals practising at member firms in the Phatshoane Henney Group of Associated Law Firms. These articles have been written in response to real-life questions and scenarios encountered by professionals during 2018 across the Phatshoane Henney Group. The articles are written in a hands-on question and answer style offering practical solutions and recommendations that are plain to understand and easy to incorporate into everyday life. This publication is a useful reference tool for both informed and uninformed readers and should be kept at hand as a useful resource for answering some of those difficult daily legal questions.

June 10, 2019
Out with maternity leave, in with parental leave

Out with maternity leave, in with parental leave

by | Dec 3, 2025 | , , , ,

A landmark judgment delivered on 3 October 2025 by the Constitutional Court of South Africa has reshaped the legal landscape governing employment and family rights. In Van Wyk and Others v Minister of Employment and Labour; Commission for Gender Equality and Another v Minister of Employment and Labour and Others (CCT 308/23) [2025] ZACC 20, the Court declared several provisions of the Basic Conditions of Employment Act 75 of 1997 (“BCEA”) and the Unemployment Insurance Act 63 of 2001 (“UIF Act”) invalid and inconsistent with the Constitution in that they unfairly discriminate between different classes of parents.

AI regulation on the horizon

AI regulation on the horizon

by | Dec 3, 2025 | , ,

Artificial Intelligence (AI) is rapidly transforming industries, and everyday life. We now live in an era where information cannot be trusted at face value, and content creation blurs the lines between reality and fiction. With such a dangerous capability literally at anyone’s fingertips, it is normal to wonder whether AI is being regulated in South Africa. In this article, we look at the current position regarding AI in South Africa.

The tax distinction between local and foreign dividends

The tax distinction between local and foreign dividends

by | Dec 3, 2025 | , ,

Dividends from South African resident companies fall under the dividends tax regime and are subject to a 20% withholding tax in terms of section 64E of the Income Tax Act 58 of 1962 (“Act”), known as dividends tax, rather than normal income tax. In contrast, foreign dividends are included in a taxpayer’s gross income unless relief is available under section 10B of the Income Tax Act 58 of 1962, which provides a full or partial participation exemption depending on certain circumstances. In this article, we unpack the important distinction in the tax treatment of local vs foreign dividends in South Africa.

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