THE

BEECHAMBER

Asset 4.png

WEEKLY TFM ARTICLES

HOW DOES LEGISLATION DEFINE BENEFICIARIES?

Food for thought: Every Act gazetted protects something or someone, otherwise gives the mandate for something or someone to carry out a task.



For example, the Income Tax Act gives the mandate to the South African Revenue Service to collect tax revenue. The Employment Equity Act protects the treatment of employees and promotes equality, and the Children’s Act protects the interests of those under the age of 18. However, when identifying Beneficiaries of each promulgated act, the devil is in the details. For example, the definition of ‘Black’ People in Schedule 1 of the Codes and the B-BBEE Act and the Employment Equity Actdiffers as follows:



Another example is the Property Practitioners Act, No 22 of 2019, when referring to the Property Sector Transformation Fund. Therein it references Historically Disadvantaged Individuals with no reference definition appearing in the Act. The term refers to any person, category of persons or community disadvantaged by unfair discrimination before the Constitution of the Republic of South Africa, 1993 (Act No. 200 of 1993), came into effect.


Therefore, terms like ‘Black’ People and HDIs cannot be used synonymously. It is therefore vital that one takes cognisance of the beneficiary criteria per Act and not make presumptions as to who benefits.

The Technical Compliance Support Desk and the Human Capital Support Desk are available to clarify Beneficiaries based on the requirement of specific legislation.




64 views0 comments