On 21 February 2018, former Finance Minister Malusi Gigaba delivered the annual budget speech where it was stated that the Value Added Tax (VAT) rate would be increased to 15%, effective 1 April 2018. This marks the first VAT increase since 1993.
You can familiarize yourself with the VAT ACT – just follow the link to download the statute – Download here
What is VAT?
Value-Added Tax is commonly known as VAT. VAT is an indirect tax on the consumption of goods and services in the economy. Revenue is raised for government by requiring certain businesses to register and to charge VAT on the taxable supplies of goods and services. These businesses become vendors that act as the agent for government in collecting the VAT.
Parts of law affected by this VAT change:
Transitional rules – The transitional rules dealing with a VAT rate increase are contained in s67A
Goods provided on a periodic basis or services performed over a period
What happens if the goods or services are provided 21 days after 1 April, or the services will be performed after 1 April, the new VAT rate should be charged on the supply of goods or services – 15%. However, there are certain exceptions to this. This rule therefore prevents invoices being raised before 1 April where goods will be supplied more than 21 days after the effective date. KPMG has more on this
The 1% change seems small but when you start calculating the real effect this change will have on different goods and services it starts to add up. Familiarize yourself with the new change to avoid nasty surprises after 1st April.
This law website is concerned with South African law, but for a few moments I would like to turn our attention to another part of the world – Arizona in the U.S.
Uber has tested its self driving cars in Arizona and a tragic event occurred. The self-driving car killed a pedestrian.
The question I think everyone is asking is who is responsible? Was it the pedestrian, the company Uber, the safety-driver in the car at the time? What effect will this technology have on the law, in areas of murder and manslaughter?
More information on the incident can be found here.
To look at legislation that has been enacted in America for driverless cars please follow this link
Each year, the number of states considering legislation related to autonomous vehicles has gradually increased.
In 2017, 33 states have introduced legislation. Last year, 20 states introduced legislation.
Sixteen states introduced legislation in 2015, up from 12 states in 2014, nine states and D.C. in 2013, and six states in 2012.
Since 2012, at least 41 states and D.C. have considered legislation related to autonomous vehicles.
Twenty-one states—Alabama, Arkansas, California, Colorado, Connecticut, Florida, Georgia, Illinois, Louisiana, Michigan, New York, Nevada, North Carolina, North Dakota, Pennsylvania, South Carolina, Tennessee, Texas, Utah, Virginia and Vermont—and Washington D.C. have passed legislation related to autonomous vehicles.
Governors in Arizona, Delaware, Hawaii, Idaho, Maine, Massachusetts, Minnesota, Ohio, Virginia, Washington and Wisconsin have issued executive orders or announced initiatives related to autonomous vehicles.
I do not think we will be seeing driver-less cars in our future here in South Africa, not for a long time but with the proliferation of Uber we should be weary when companies of this magnitude start to change processes in fundamental systems like transport.
New rules regulating the use of remotely piloted aircraft systems, popularly known as drones, have been signed by the Minister of Transport, Ms Dipuo Peters and will officially be put into effect 1 July 2015.
The Director of Civil Aviation, Poppy Khoza said the SACAA, a member of the ICAO RPAS Panel, had engaged with a number of key role players operators, manufacturers, and other airspace users and after months of amendments, refining and incorporating requests by various stakeholders; a draft was finally sent to the Minister of Transport for review and approval on 5 May 2015.
The SACAA has in fact taken the lead in formulating its own recommended standards and practices, ahead of ICAO.
“In the absence of guiding documents from ICAO, regulators such as ourselves have had to swiftly derive measures to address the regulation deficiency in response to a growing demand to regulate this sector.”
“The SACAA took into account the national safety and security needs. We also took into account the work done by ICAO thus far.
Here the 12 most important things you need to know about the rules in accordance with part 101 of Civil Aviation regulations.
You need to have a CAA approved and valid remote pilot licence as well as a letter of approval to operate the drone.
The letter of approval will be valid for 12 months. While you do not need to have these documents when buying a drone, the seller will have to make you aware of the requirements as stipulated in the SACAA regulations.
Drones cannot fly more than 400ft or 120m above the ground, nor within in 10km of an aerodrome.
Drones cannot be flown within 50m above or close to a person or crowd of people, structure or building – without prior SACAA approval. Nor can you fly drones adjacent to or above:
a nuclear power plant
a police station
a crime scene
a court of law
national key points
The rules do apply to toy aircraft or unmanned free balloons or other types of aircraft which cannot be managed on a real-time basis during flight.
You cannot use a public road for the take-off or landing of a drone.
You cannot use a drone in adverse weather conditions, where your view of the drone is obstructed since visual contact must be maintained with the RPA by the operator – unless in approved beyond visual line of sight or night operations.
Drones need to give way to all manned aircraft and should avoid passing over, under or in front of manned aircraft, unless it passes well clear and takes into account the effect of aircraft wake turbulence.
RPA pilots will be required to tune into the air traffic services for the controlled airspace they will be flying the drone, reporting co-ordinates to said traffic controllers – all flight activity also needs to be recorded in a logbook.
Drones cannot be used to transport cargo or make deliveries
Drones cannot tow another aircraft, perform aerial or aerobatic displays or be flown in formation or swarm;
All incidents involving an RPA must be reported, especially where there is any injury to a person; damage to property; or destruction of the RPA beyond economical repair.
The full details of the CAA Aviation regulations related to RPAS Part 101 can be found on http://www.caa.co.za.