Evaluating the public interest effects of a merger: The Competition Appeal Court charts the course

When evaluating a merger, the Competition Act 89 of 1998 (“the Act“) mandates that the competition authorities apply a two-pronged test. The first leg of this test involves an inquiry into whether the merger can or cannot be justified on competition grounds. The second leg involves an inquiry into w…

https://www.polity.org.za/article/evaluating-the-public-interest-effects-of-a-merger-the-competition-appeal-court-charts-the-course-2025-12-12

Sars moves toward trust penalties: Draft notice signals real enforcement ahead

The South African Revenue Service (Sars) has released a draft notice under section 210(2) of the Tax Administration Act that formally proposes fixed administrative penalties for trusts that fail to submit their tax returns. Although still in draft form, this publication marks a clear shift from year…

https://www.polity.org.za/article/sars-moves-toward-trust-penalties-draft-notice-signals-real-enforcement-ahead-2025-12-04