Don Mahon

Mining terminology: the difference between “accepted”, “granted” “executed” and “registered”
Four of the most common words that one hears in conjunction with mining rights, prospecting rights are “accepted“, “granted“, “executed” and “registered“. Despite regular use of the aforesaid terminology in the mining industry, there is often confusion as to the specific legal meaning and interpreta…

Trust transparency as a means to combat money laundering: what should trustees know
Concerns around money laundering and other illicit financial activities have been gaining traction over recent years, with authorities seemingly chasing a moving target. Entities such as trusts are considered to be susceptible to misuse for money laundering and for funnelling illicit funds

A checklist for South African fintech companies preparing to take wing
A growing number of South African fintech companies have developed market-ready products and are considering how to expand beyond the relatively small domestic arena. In doing so, they face a list of new issues. These include how to raise funds for growth, how bringing

The Commission officially launches Fresh Produce Market Inquiry
The Competition Commission (“Commission“) has today, 23 March 2023, formally launched the Fresh Produce Market Inquiry (“FPMI”), following the publication of the final terms of reference for the FPMI in the Government Gazette on 14 February 2023. The Commission’s long-standing focus on the agricultu…
https://www.polity.org.za/article/the-commission-officially-launches-fresh-produce-market-inquiry-2023-03-24

How SA’s new state of disaster could affect construction contracting
South Africa declared a state of disaster in response to the longest and most intense power cuts in the history of the country. The previous state of disaster during the Covid-19 pandemic, had significant knock-on effects for the construction sector, with specific legislation necessitating far-reach…

SARS Collection Drive – Lifeline For Non-Compliant Taxpayers?
With the Covid-19 pandemic now largely in the rearview, the South African Revenue Service (“SARS”) has been strategically ramping up its tax collection and compliance drives. In the wake of the 2023 budget speech, SARS announced unprecedented revenue collection figures, being a direct result of its …

Regulatory instruments for municipalities
In his keynote address at the African National Congress’s (ANC’s) 111th celebration in Mangaung in early January 2023, President Cyril Ramaphosa said that basic service delivery is at the top of the party’s priorities for 2023. The Constitution of the Republic of South Africa, 1996 states that munic…
https://www.polity.org.za/article/regulatory-instruments-for-municipalities-2023-02-17

Africa: Energy transition policies and regulatory developments light up across the continent
While many delegates at the African Mining Indaba will be looking at Africa’s potential with regard to supplying strategic minerals for global energy transition use, across the continent, countries in Africa are gearing up for their own energy transition. They are doing so

Your South African retirement savings and their tax implications
The National Treasury and SARS have introduced many changes to the treatment of South African retirement vehicles which have often resulted in adverse tax implications and penalties for early withdrawals, or strict rules and regulations applied. The aim of this was to incentivise South Africans to