Istock
25 September 2015

Taxation Treatment of Tips

The treatment of tips received by employees from customers for services provided has always been difficult to deal with from an employer’s perspective. An employer has a duty in terms of the Income Tax Act, No 58 of 1962 (‘the Act”) to deduct...
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Istock
25 September 2015

Accrual vs Provision for bonuses

The subject of this discussion is when to recognise an accrual for bonuses and when a provision.
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Istock
25 September 2015

Sustainability Reporting – Is This Relevant to Small and Medium Enterprises (“SME’s”)

Sustainability Reporting is defined in the Global Reporting Initiative Sustainability Reporting Guidelines (“GRI Guidelines”) as “… the practice of measuring, disclosing and being accountable to internal and external stakeholders for organisational...
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Istock
25 September 2015

Business entities and the appropriate vehicle

Over the last two years or so, there have been some major changes in acts and law that may affect the choice of the vehicle that is used for conducting business. Now may be the right time to re-assess the appropriateness thereof. A few areas where...
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Istock
25 September 2015

Companies Act 2008 - Summary of transitional arrangement

The Companies Act 71 of 2008 (the Act) was signed into law on 8 April 2011 and its commencement date was 1 May 2011. The Companies Act 61 of 1973 (the previous Act) was repealed on 1 May 2011. Schedule 5 of the Act sets out the transitional...
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solar panel
25 September 2015

Full or part time- which way to go?

Once you get to the end of your high school life, one of the most important decisions that you need to make is what to do once school is over. For the lucky few, it is all planned out and they know exactly what they want to do or what they want to...
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Gas Pipes
25 September 2015

Sustainability and Sustainability Reporting: What Are They?

Sustainability, in the context of the corporate world, can be simplistically defined as the policies and strategies which companies put in place to enable them to reduce their impact on the environment around them as much as possible.
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25 September 2015

The X-Factor for the competitive edge

In a country where entrepreneurship is on everyone’s lips and the customer is spoilt for choice to find a service provider varying from the small one man business to the corporate giants, reasonable prices and expertise are not the only requirements...
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Shutterstock
25 September 2015

Training at a medium sized firm

Training in Public Practice (TIPP) with a medium sized firm as an alternative to the "Big 4" When deciding where you should work and who you should sign your training contract with, a number of factors need to be considered:
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Istock
25 September 2015

Integrated Reporting and the integrated Report in South Africa

On 1 September 2009 the King Code of Governance Principles for South Africa (“King III”) was released. This document, a follow on to King I and King II, arose directly as a result of the intended introduction of a new Companies’ Act no 71 of 2008 in...
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