Dawson, Edwards and Associates

The Captain's Log

March 31, 2016 // CARBON TAX ON THE HORIZON

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.

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March 31, 2016 // FRAP 2015/2016 ~ START YOUR ENGINES

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.

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March 31, 2016 // VAT IMPLICATIONS FOR SALE OF VESSELS TO FOREIGN PURCHASERS

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

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August 13, 2015 // NO CLAIM AGAINST VESSEL FOR LOAN TO VESSEL OWNER

In a previous article published in Fishing Industry News (“Price is King”) we focused on the terms of loan and supply agreements and in particular the importance of price determination.   Another equally important issue is how the lender would proceed against the borrower under such an agreement in the event of a breach and […]

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August 13, 2015 // JULY 2015 ~ VHF RADIO REQUIREMENTS

VHF Radio requirements  –  compliance with the Merchant Shipping Act and Regulations , in light of Marine Notice 4 of 2015. In 1979, the International Convention on Maritime Search and Rescue was drafted, which called for development of a global search and rescue plan. In addition a resolution was passed calling for development by IMO […]

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Dawson Edwards & Associates was established in 1996 as a specialised Commercial, Maritime and Marine Resources law firm. The firm has soundly established itself in the legal landscape of Cape Town and has set the highest standards of professionalism and service. Dawson Edwards & Associates has become an industry leader in a number of its speciality areas and continues to successfully represent a diverse range of local and international clients. Click here to read more...