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A Constitutional Court Recalibration of South Africa’s GAAR
The Constitutional Court’s judgment in Absa Bank Ltd and Another v Commissioner for the South African Revenue Service is one of the most significant South African tax decisions in recent years, particularly in relation to the interpretation and operation of the General Anti-Avoidance Rules (“GAAR”) in Part IIA of the Income Tax Act 58 of 1962 (“the Act”).
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In South Africa, property rights occupy a particularly important place in our constitutional order.
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Cessions in security (otherwise known as cessions in securitatem debiti) have long been used by lenders to secure the performance of borrowers, offering what appears to be a straightforward collateral mechanism.
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The BCEA does not currently contain a comprehensive framework regulating employees who are required to be available for work without guaranteed hours, often referred to as “on call”, “flexitime” or “zero hour” employees.
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