The Supreme Court of Appeal (SCA) is the successor to the Appellate Division, first established in 1910 when the Union of South Africa was established and which used to sit as the highest court of appeal in South Africa. Constitutional Court The Constitutional Court is the highest court in South Africa and may decide constitutional matters and appeals from the SCA where the matter raises a constitutional matter or an arguable point of law of general public importance which ought to be considered by that Court. Other Courts South Africa has a number of specialised courts and/or tribunals, for example a Labour Court and a Labour Appeals Court which deal with Labour disputes. Arbitration South Africa acceded to the New York Convention without reservation in 1976, and enacted legislation, the Recognition and Enforcement of Foreign Arbitral Awards Act, 1977, to give effect to this ratification. Arbitration is an adjudicative process which takes place in accordance with an agreement between the parties to a dispute. The dispute is referred for final determination to an independent and impartial arbitral tribunal appointed by or on behalf of the parties. Arbitration has the following characteristics: • It is a process for resolving disputes; • The arbitration takes place pursuant to an agreement; • The arbitral tribunal is appointed by the parties, or by a method to which they have consented to; and • The arbitral tribunal’s decision, referred to as an award, is final and not subject to appeal to the courts (unless the parties agree otherwise). The draft ‘International Arbitration Bill’ will be tabled in Parliament shortly, and once enforced will repeal the Recognition and Enforcement of Foreign Arbitral Awards Act in its entirety. The Bill effectively seeks to consolidate other international arbitration legislation into one Act, and to implement the UNICITRAL Model Law. All sections from the repealed Act will, however, be included in the new Act.
Taxable income (ZAR) for tax year 1 March 2017 to 28 February 2018
Rates of tax (ZAR)
0 – 189,880 (approximately USD 14,900)
18%
189,881 – 296,540 (approximately USD 14,900 - 23,300)
26%
296,541 – 410, 460 (approximately USD 23,600 - 32,000)
31%
410, 461- 555, 600 (approximately USD 32,000 - 43,600)
36%
555,601 – 708,310 (approximately USD 43,600 - 55,600)
39%
708, 311 – 1 500 000 (approximately USD 55,600 – 118,000) 1 500 001 and above (approximately USD 118,000 and above)
41%
45%
Value Added Tax When a consumer purchases goods or services from a vendor in South Africa, they will likely pay an amount that includes VAT, which is currently set at 14%. The supplies which a vendor makes are referred to as his or her outputs, and the subsequent tax is called an output tax. The supplies made to a vendor are referred to as inputs, and the qualifying tax on them, together with that on imports, is called an input tax. Dispute Resolution Court Litigation South African courts are divided into four levels, namely, the Magistrates Courts, the High Courts, the Supreme Court of Appeal and the Constitutional Court. The Magistrates’ Courts The Magistrates’ Courts are divided into District Magistrates’ Courts and Regional Magistrates’ Courts. Magistrates’ Courts can adjudicate both civil and criminal proceedings. They sit as a court of first instance and are the lowest level of the court system. High Courts A High Court may sit as both a Court of First Instance and a Court of Appeal from the Magistrates’ Court and/ or an appeal against a decision of a single Judge of the High Court concerned. Proceedings in the High Court are governed by a set of rules known as the Uniform Rules of Court.
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