Employee News
Jacques Potgieter becomes Associate It is with great excitement that we hereby announce that Jacques Potgieter was promoted to an Associate within the ASL Group with effect from July 2019. Jacques successfully completed his articles at ASL in 2016. He then acted as an Assistant Audit Manager after which he was promoted to Manager – […]
Personeelnuus
Jacques Potgieter word Assosiaat Dit is met groot opgewondenheid dat ons hiermee bekend maak dat Jacques Potgieter met ingang vanaf Julie 2019 bevorder is tot Assosiaat binne die ASL Groep. Jacques het sy klerkskap in 2016 suksesvol voltooi by ASL. Daarna het hy opgetree as Assistent Ouditbestuurder waarna hy bevorder is tot Bestuurder van Kliënteverhoudinge. […]
Belasting op buitelandse indiensnemingsinkomste (“Expat tax”)
Artikel 10(1)(o)(ii) bied verligting aan belastingbetalers om nie op buitelandse indiensnemingsinkomste (“employment income”) belas te word nie aangesien die buitelandse maatskappy reeds LBS / belasting op daardie inkomste aftrek. Daar is egter sommige lande waar hul eie belastingwette bepaal dat geen belasting op buitelandse indiensnemingsinkomste afgetrek word nie. Die effek daarvan is dat sekere individue […]
Tax on foreign employment income (“Expat tax”)
Section 10(1)(o)(ii) provides relief to taxpayers by not taxing foreign employment income, as the foreign company is already deducting PAYE / tax on that income. However, there are some countries whose own tax laws stipulate that no tax on foreign employment income is deducted. The effect of this is that some individuals practically pay no […]
Wie moet vir u kinders sorg na u dood?
Die Kinderwet, 38 van 2005 (hierna verwys as die Kinderwet) beheer die wetgewing met betrekking tot die versorging, kontak en beskerming van kinders. Die rigsnoer, in alle sake, is die beste belang van die kind. Artikel 27 van die Kinderwet bepaal: Toewysing van voogdyskap en sorg: (a) ’n Ouer wat die enigste voog van ‘n […]
Corporate Governance: Removal of Director vs Voluntary Resignation of Director
In terms of the Companies Act No 71 of 2008 (“the Act”), a director may be removed either by the shareholders or by the board of directors. Section 71 of the Act states that despite anything to the contrary in a company’s Memorandum of Incorporation or rule, or any agreement between a company and a […]
Korporatiewe Beheer – Voorgestelde wysigings aan die maatskappywet
Die Wysigingswetsontwerp op Suid-Afrikaanse Maatskappye (“die Wetsontwerp”) is op 21 September 2018 vir publieke kommentaar gepubliseer. Wesenlike wysigings aan die bestaande Maatskappywet No 71 van 2008 (“Maatskappywet”) wat in 2011 in werking getree het, is voorgestel. Die moontlike wysigings wat van krag kan wees, hou verband met die volgende artikels in die Maatskappywet: 1. Artikel […]
Can a handshake be trusted?
A verbal or gentlemen’s agreement is simple and convenient, especially when a transaction is deemed to be straightforward and uncomplicated. Although it is general practice to make use of these type of agreements, and in many instances without any complications, problems usually start to creep in when there is a disagreement between the parties. In […]
The positive characteristics of millennials
Generation cohorts are composed of groups of individuals who were born and raised in the same period and thus share some unique characteristics and experiences from their childhood years. The millennials (also called the generation Y) are currently the youngest generation in the workplace and are between the ages of 23 and early thirties. Although […]
Artikel 7(C) vir Jan Alleman
Die Nasionale Tesourie en die Suid-Afrikaanse Inkomstediens (SAID) het belastingwetgewing in werking gestel wat van toepassing is op lenings toegestaan aan trusts en/of maatskappye waar daar a) nie enige rente op die lening gehef word nie of b) rente teen ’n koers minder as die SAID se amptelike koers gehef word. Tradisioneel word die bates […]