Irrigation must be lawful; therefore, it must: Be registered and have a Water Registration Certificate / Water License issued by the Department of Water and Sanitation. Only the authorised volume of water may be used. A Water License is valid for 40 years. If the water is not used, the allocation will lapse. The National Water Act (Act 36 of 1998) sets out the regulations. The purpose of the act is to protect, use, develop, conserve, control, and manage water resources for

When it comes to estate planning, we all hope our final wishes will be respected and that our passing will bring our families together, not tear them apart. Unfortunately, the realities of grief, money, and complex family dynamics can sometimes lead to bitter legal battles. A recent High Court judgment—Lombard v Van Der Merwe and Others (2026)—serves as a stark reminder of what happens when the strict rules of drafting a will are ignored and family members act in bad faith. H

In South African income tax law, taxpayers are generally entitled to deduct expenditure only if the expenditure complies with the requirements of the general deduction formula contained in section 11(a) of the Income Tax Act 58 of 1962. One of the most important principles is that expenditure must be incurred in the production of income and in the carrying on of a trade. This principle frequently becomes relevant where taxpayers attempt to deduct expenses relating to passive

River or Tsunami — How AI is Reshaping Financial Advice Change in our industry doesn’t happen in just one way. Sometimes it’s gradual, like a river quietly changing course over time. Other times it’s sudden and dramatic, like a tsunami that forces immediate action. The rise of artificial intelligence feels like both. In financial services, we’re seeing a steady stream of improvements: smarter data analysis, faster reporting, better tools, punctuated by rapid shifts that can c

South Africa’s current economic climate continues to place sustained pressure on small and medium-sized enterprises (SMEs). A combination of rising fuel prices, elevated interest rates, constrained consumer spending, and ongoing infrastructure challenges has created a difficult operating environment. For many SMEs, often operating with thinner margins and less access to capital than large corporates, the impact is immediate and material. Fuel price increases, in particular, h

In the South African business environment, skills development is no longer simply a compliance requirement—it is a strategic lever for growth, transformation, and cost efficiency. Learnerships, internships and apprenticeships sit at the centre of this opportunity, enabling organisations to simultaneously improve their B-BBEE scorecard, access tax incentives, and build a sustainable talent pipeline. When implemented correctly, these programmes offer a compelling return on inve

Most businesses fail not because their product is bad, but because they never understood what business they were actually in. Every consumer brand is fighting on two fronts simultaneously. The first is the battle for attention, earning a place in someone's mind before they even know they need you. The second is the battle for action, being the obvious choice the moment they are ready to buy. Miss either front and you lose. Master both, and you build something that compounds.

Artificial Intelligence (AI) has become a common tool within the accounting and auditing profession. Platforms such as ChatGPT and Claude are increasingly used to assist with research, report drafting, summarising information, and improving the quality of written communication. There is no doubt that these tools can save time and improve efficiency in practice. However, despite the benefits, professionals should remain cautious when using AI in technical fields such as accoun

Most manufacturers and food producers know that paperwork is expensive, but very few know exactly how expensive it really is. Across more than fifty operations assessed by our specialist partner, the hidden cost of manual traceability and compliance administration has consistently ranged from R150 000 to R400 000 per year, with the initial investment typically recovered within six to nine months. Those are documented savings, not estimates on a slide. Independent research on

Introduction The legal profession, both in South Africa and globally, is experiencing rapid transformation driven by advances in artificial intelligence (AI), particularly generative AI (GenAI). These technologies promise greater efficiency, improved access to justice, and innovative legal practice models. However, recent incidents involving fabricated case citations and hallucinated legal authorities generated by AI have highlighted serious risks. The profession, therefore,

In today’s dynamic and competitive business environment, access to the right type of funding at the right time can be the difference between stagnation and sustainable growth. Commercial finance is no longer simply about bridging short-term cash flow gaps; it is a strategic tool that enables businesses to expand, innovate, manage risk, and optimise working capital. Understanding the various commercial finance solutions available empowers businesses to make informed decisions

The accounting and auditing profession is at a turning point. Accuracy, compliance and long-standing client relationships are still non-negotiable, but they are no longer enough. Technology, AI, and shifting client expectations have moved the goalposts and, therefore, the game plan within corporate. To stay ahead and be leading requires a new strategy - think Rassie Erasmus and the Springboks. Sentiment is long gone. 1. Relevance: What Keeps You in the Game Do clients still e

If you are a large company, you most likely have a proper induction or onboarding system in place. HR is there to drive it and make sure all the boxes are ticked. Medium-sized businesses in South Africa, however, are quite a different story. Companies barely have disciplinary codes that are well-explained to employees, let alone the induction or onboarding process. What is an induction process? Firstly, one needs to take note that it is a process! It integrates the new employ

Healthcare costs can place a significant financial burden on individuals and families. To help offset some of these expenses, South African taxpayers are allowed certain tax benefits related to medical aid contributions and qualifying medical expenses. Understanding these benefits can help taxpayers maximise their tax relief when filing their annual returns. This article explains the two primary tax benefits related to medical expenses in South Africa: the Medical Scheme Fees

Operating a commercial farming enterprise often requires significant capital, typically necessitating engagement with commercial banks for substantial credit facilities and loans. When securing these essential funds, directors of farming companies and trustees of family trusts are frequently asked to sign personal guarantees or trust-backed sureties. A recent Free State High Court judgment, The Standard Bank of South Africa Limited v Wiid and Others, serves as a stark warnin

Global accounting software company Xero has announced major advances in its use of artificial intelligence (AI), signalling a new era of intelligent, conversational accounting for small businesses and their advisors. The company’s latest AI developments include the rollout of its Just Ask Xero (JAX) assistant and enhancements to its core automation features, designed to reduce repetitive bookkeeping work and deliver real-time business insights. A Smarter Way to Manage Finance

In today’s competitive business landscape, agility and strategic financial planning have become essential ingredients for growth. Yet, many businesses, especially small and medium-sized enterprises (SMEs), still view commercial finance as a last resort. They turn to lenders or funding partners only when cash flow dries up or when an emergency threatens operations. This mindset needs to change. Commercial finance should not be a reactionary tool; it should be a growth enable

For South Africans, investing has always been a global game. It’s not only because Regulation 28 of the Pension Funds Act has allowed investors to include up to 45% offshore assets in their portfolios for the last three years, or even because South Africa’s economy and stock market are small compared to the rest of the world’s. It’s also because the JSE itself is becoming increasingly global in nature, with about 54% of JSE Capped SWIX constituents earning the bulk of their i

The Basic Conditions of Employment Act, No. 75 of 1997 (BCEA), sets out the minimum standards for sick leave for all employees covered by the Act. It also guides employers on their responsibilities regarding sick leave. What is the “Sick Leave Cycle” A “sick leave cycle” is 36 months (3 years) of continuous employment with the same employer. During each cycle, an employee is entitled to the number of days they normally work in a six-week period as paid sick leave. Example:

Over the past year, insurers have observed a significant rise in Fidelity Guarantee claims, particularly within Body Corporates, Homeowners’ Associations, and Property Management environments. While Fidelity Guarantee cover is intended to protect an insured entity against financial loss caused by fraud or dishonesty, the effectiveness of this protection depends on the strength of governance and internal controls in place. Why Claims Are Being Declined A large portion of claim

The 2026 Budget has introduced several meaningful updates that may impact your investment strategy, retirement planning, and long‑term financial goals. Below is a clear breakdown of the most important changes, along with what they mean for you. Savings and& Retirement Reform – 2026 The latest budget introduces several enhancements aimed at encouraging South Africans to save more efficiently and enjoy greater flexibility at retirement. Key Updates Higher annual tax‑free saving

Let’s be honest, nobody really enjoys talking about their own death. It’s uncomfortable, it’s emotional, and it feels a long way off. But as the Dutch philosopher Hugo de Groot once famously defined it, a last will is essentially your final declaration of what you want to happen to your property when you're no longer here to oversee it. Think of it as the blueprint for your entire estate plan; the document that sets everything in motion the moment you pass away. Because it’s

Description It is any property designed for a specific type of business where the property value reflects the trading potential of that business. In other words, the profitability of the business in the TRP (Trade Related Property) will determine the rental levels the business can afford to pay, and hence the price a buyer will be prepared to pay. This is a specialised type of valuation. Examples are: Hotels Guest houses Fuel filling stations Caravan site Racecourse Brewery

The world already hums with roughly four hundred million company logos, and another three hundred and twenty thousand to five hundred and twenty thousand appear every single day. Most come from new ventures getting off the ground, periodic redesigns, and the surge in freelancers, agencies, and DIY or AI tools. Founders see the mark as a day-one kit. More than 78% create a logo before launch. That instinct is sound. People recognise familiar shapes in a blink. A logo can regis