LATEST PUBLICATIONS (as at JANUARY 2025)

Statutory organisations (e.g. SARS, Labour, WCF, etc) have published the following documents/notices during January 2025.

Link to documents: The link is either provided beneath the details of the document or in the description of the document.

PAGSA:
2025/01/20: PE 2024/12 – Publications December 2024

SARS:
• 2025/01/03: National Legislation: The following Amendment Acts have been promulgated on 24 December 2024:
o Rates and Monetary Amounts Amendment Act 45 of 2024 (GG 51829)
o Revenue Laws Second Amendment Act 44 of 2024 (GG 51828)
o Tax Administration Laws Amendment Act 43 of 2024 (GG 51827)
o Taxation Laws Amendment Act 42 of 2024 (GG 51826)
• 2025/01/03 Global Minimum Tax Act 46 of 2024 (GG 51830) promulgated on 24 December 2024
• 2025/01/09 Global Minimum Tax Administration Act 47 of 2024 (GG 51884) promulgated on 9 January 2025
• 2025/01/15 The latest Monthly Tax Digest newsletter for January 2025 is now available
• 2025/01/31 Interest Rates Table 3 – Rates at which interest-free or low interest loans are subject to income tax
• 2025/01/31 Latest Tax Practitioner Connect newsletter: In the January 2025 issue we kick off with a gentle reminder to taxpayers to ensure that they only use registered tax practitioners. In this issue we also provide useful information about tax exempt institutions and an update on the latest scam about refunds on assessments. We explain the Medical Indemnity insurance and the tax implications of such and provide a brief overview of the latest enhancements to the SARS MobiApp. Please note that SARS is now issuing the Notice of Registration (IT150) through the SARS WhatsApp number and finally, should you have a Trust registered or planning to have a Trust registered, access the latest videos on Trusts to learn more
• 2025/01/31 Latest Government Connect newsletter: In the January 2025 issue we kick off with a gentle reminder to taxpayers to ensure that they only use registered tax practitioners. We also provide an update on the latest scam about refunds on assessments and highlight the Medical Indemnity insurance and the tax implications of such. We provide brief overview of the latest enhancements to the SARS MobiApp, and finally, please note that SARS is now issuing the Notice of Registration (IT150) through the SARS WhatsApp number.

COID: Health & Safety
• 2025/01/31 Occupational Diseases in Mines and Works Act: Declaration of Controlled Mines and Risk Work: Annexure B: Correction. G 52026, GoN 5822

EE: Employment Equity
• 2025/01/01 Start date for implementation of Employment Equity (EE) Amendment Act, No. 4 of 2022
• 2025/01/13 Crunch time as Employment Equity (EE) report submission deadline looms.

LABOUR
• 2025/01/16 Labour Relations Act: Change of name of Statutory Council: Statutory Council for Squid and Related Fisheries of South Africa to Statutory Council for Squid and Other Fisheries of South Africa. G 51915, GoN 5758
• 2025/01/17 Labour Relations Act: Motor Industry Bargaining Council: Extension to non-parties of Amending Administrative Collective Agreement. G 51917, GoN 5759
• 2025/01/17 Labour Relations Act: Bargaining Council for Motor Industry: Extension to non-parties of Amending Main Collective Agreement. G 51917, GoN 5760
• 2025/01/17 Labour Relations Act: Bargaining Council for Civil Engineering Industry: Renewal and extension of Construction Industry Retirement Benefit Fund Collective Agreement (English / isiZulu). G 51918, GoN 5761
• 2025/01/22 Labour Relations Act: Code of Good Practice on Dismissal: Correction: Comments invited by 25 March 2025. G51953, GoN 5780
• 2025/01/24 Labour Relations Act: National Bargaining Council of the Leather Industry of South Africa: Extension to nonparties of the tanning section collective amending agreement (English/ isiZulu). G 51948, GoN 5769
• 2025/01/24 Labour Relations Act: National Bargaining Council of the Leather Industry of South Africa: Extension to Non- Parties of the Footwear Sector Amending Collective Agreement (English/ isiZulu). G 51960, GoN 5782
• 2025/01/24 Labour Relations Act: National Bargaining Council of the Leather Industry of South Africa: Extension to nonparties of the general goods and handbag sector amending collective agreement. G 51948, GoN 5767
• 2025/01/24 Labour Relations Act: National Bargaining Council of the Leather Industry of South Africa: Extension to nonparties of the tanning section collective amending agreement (English/ isiZulu). G 51948, GoN 5769
• 2025/01/24 Labour Relations Act: Cancellation of Government Notice: Furniture Bargaining Council: The Main Collective Agreement; and Extension to non-parties of the Main Collective Agreement (English/ isiZulu). G 51948, GoN 5766