Marine Spatial Planning – rezoning our oceans    On 24 March 2016 in Government Gazette No. 39847 under Government Notice No. 347 the draft Marine Spatial Planning Bill (“the MSP Bill) was gazetted by the Minister of Environmental Affairs for public comment. This public comment process expired on 23 May 2016. Marine Spatial Planning (“MSP”) […]

SECTION 13(4) OF THE MLRA – ABUSE OF POWER?   Section 13(4) of the Marine Living Resources Act states as follows: “A permit to exercise an existing right in terms of this Act maybe refused if the conditions of a previously issued permit had not been adhered to” In a number of instances where this […]

On the 2nd of November 2015, the National Treasury published the draft Carbon Tax Bill for public comment. Public comments were due by the close of business on the 15th of December 2015. This Bill follows from the 2011 National Climate Change Response Policy and the National Development Plan. In addition South Africa has made submissions to the United Nations wherein it has committed to reduce greenhouse gas admissions by up to 42% by 2025.

On 16 November 2015 the Minister of Agriculture, Forestry and Fisheries published the final Sector Specific Policies for the Allocation of Rights in the Abalone, Fish Processing Establishment, Hake Inshore-Trawl, Horse Mackerel, Kwazulu-Natal Sardine, Beach-Seine, Large Pelagic Longline, Net Fish, Patagonian Toothfish, Seaweed, West Coast Rock Lobster Nearshore and the West Coast Rock Lobster Offshore Fishery Sectors together with the generic Application Form and the schedule of fees payable in respect of applications.

One of the principles of the South African Value Added Tax (‘VAT”) system is that VAT at the standard rate is imposed when movable goods are supplied in or imported into the Republic of South Africa (“RSA”) and VAT at a zero rate may be charged by an RSA vendor where movable goods are exported. As such, when a Seller of a second hand vessel sells to a foreign Purchaser it is often taken for granted that VAT on the sale will be zero rated. However, in terms of the “Export incentive scheme in terms of paragraph (d) of the definition of “exported” in section 1 of the Value-Added Tax Act No. 89 of 1991 (GN 2761 of 13 November 1998)” (“the Export Scheme”) there are a number of procedural requirements that need to be met in order for VAT to be zero rated