Former president Thabo Mbeki has warned that coalition governments could complicate efforts to address service delivery, unemployment and poverty.

Sidney Hill says he returned fire during an attempted hijacking outside his Pinetown home on 9 October, while his children were nearby. A suspect was arrested, and a fundraiser is supporting the family’s recovery.

The Tax Administration Laws Amendment Bill, 2026, tabled in Parliament, proposes two changes to the underestimation penalty for underpaying provisional tax. Provisional tax is income tax paid in advance in two instalments during the year of assessment based on an estimate of what you expect to earn in that year. Anyone with income outside a salary, such as rental income, freelance or business earnings, or investment income above the specified ranges, would typically be a provisional taxpayer. The explanatory summary of the Tax Administration Laws Amendment Bill, 2026 was tabled before parliament on 21 October 2026 alongside the Medium Term Budget Policy Statement (MTBPS). First proposed change to provisional tax Partner at law firm Webber Wentzel Joon Chong said the first change proposed raises a threshold, so that more taxpayers can rely on the basic amount derived from an earlier assessment. “Currently, if you are a provisional taxpayer and your actual taxable income is more than R1 million for the year of assessment, your estimated taxable income for the second provisional tax must reach at least 80% of your actual taxable income in your annual tax return to avoid triggering the underestimation penalty. “If the estimate falls below that level, the penalty is 20% of the shortfall between normal tax on 80% of actual taxable income, after applicable rebates, and the total employees’ tax (PAYE) and provisional tax paid by year-end.” What the first proposed change to provisional tax means for you According to Chong, if a taxpayer’s taxable income is less than R1 million, the test becomes easy. “Your estimate needs to reach 90% of actual taxable income, or your basic amount, whichever is less demanding. The basic amount is broadly your taxable income as last assessed by the South African Revenue Service (Sars), adjusted to exclude certain capital gains and lump-sum amounts, and increased by 8% a year if more than 18 months have passed since the end of that assessed year.” She said the amendment would raise the R1 million threshold to R1.8 million, applying to the year of assessment commencing on or after 1 March 2026, so the amendment applies to the 2027 year of assessment for individuals. “The increase updates the threshold to reflect movements in personal income tax brackets since 2009/10. It allows more provisional taxpayers to use the basic amount based on their previous assessment, rather than having to calculate estimated taxable income accurately to reach at least 80% of their actual taxable income for the current year.” Simply put, the proposed change would raise the income threshold from R1 million to R1.8 million, making it easier for more provisional taxpayers to avoid penalties for underestimating their tax. Second proposed change to provisional tax The second proposed change focuses on what happens if the second provisional tax payment is late, said Chong. A correct estimate on the IRP6 would no longer, on its own, protect a taxpayer who fails to pay the required amount in full within one month of the payment deadline. “The new proviso changes what counts as the final or last estimate for purposes of the underestimation penalty if the required second provisional tax payment is not made in full within one month of its due date,” she said. “Once that month after the due date passes without full payment, the taxpayer is deemed, for purposes of paragraph 20(1) of the Fourth Schedule, to have submitted a final or last estimate equal to the aggregate payments, PAYE deducted and qualifying foreign tax amounts as contemplated in paragraph 21 or 23 in respect of the relevant estimates submitted by the end of that period.” Example for companies Chong used the example of a company with a year of assessment ending on 28 February 2027, with no foreign tax rebate. The company expects taxable income of R10 million throughout the year, on which tax at 27% would amount to R2.7 million. The company then uses R10 million as the estimated taxable income in both IRP6s for the 2027 year of assessment. “The first payment of R1.3 million is made in August 2026. The final R1.3 million is not paid by 26 February 2027. Cash flow problems prevent the company from paying that amount within one month after the due date,” she said. “Under the existing rules, the company would not incur an underestimation penalty because the estimate disclosed in its second IRP6 is at least 80% of its actual taxable income. It would, however, incur a 10% late-payment penalty on the unpaid R1.3 million. “The company’s failure to pay its second provisional tax in full within one month of the due date triggers the deeming rule in the new proviso to paragraph 20(1). My interpretation of the proviso, if enacted in its current form, is that the amendment would replace the company’s declared R10 million estimate, for purposes of the underestimation penalty, with a deemed estimate equal to the specified aggregate tax amounts.” Grounds for remission of penalties According to Chong, the 10% late-payment and 20% underestimation penalties are percentage-based penalties. Section 214 of the Tax Administration Act 28 of 2011 (TAA) sets out the procedures for imposing these penalties, while sections 217(3) and 218 provide grounds for remission. Section 217(3) provides for Sars to remit all or part of a penalty for a first incidence of non-compliance, or where the amount involved is less than R2 000, provided reasonable grounds exist and the non-compliance has been remedied. Section 218 requires Sars to remit all or the relevant part of a penalty if satisfied that specified exceptional circumstances rendered the taxpayer incapable of complying. Underestimation penalty “The underestimation penalty also has specific remission grounds under paragraph 20(2) of the Fourth Schedule. Where the new deeming rule applies, the Bill provides that Sars may not remit any portion of that penalty unless satisfied that the failure to pay in full was not due to an intention to postpone payment or negligence by the taxpayer,” said Chong. “The above is in addition to the existing grounds of remission that the Commissioner is satisfied that the estimated taxable income for the second IRP6 was seriously calculated with due regard to relevant factors and not deliberately or negligently understated. “Where payment is delayed, taxpayers should retain evidence of the reasons for the delay and the steps taken to secure payment, to support any request for remission.”

Environmental activists are accusing one of South Africa’s major banking brands of misrepresenting its stance on green issues. Lawyers for Human Rights, representing Fossil Free South Africa (FFSA), lodged a complaint with the South African Advertising Regulatory Board (SAARB) over what it believes are contradictions between Standard Bank’s advertising and its actions. Standard Bank is one of several financiers of the East African Crude Oil Pipeline (EACOP), a UD$4 billion infrastructure project linking oil fields in Uganda, with ports on the Tanzanian coast. Environmental groups have protested the project since its inception, highlighting the threat it poses to the Rift Valley’s rich biodiversity and tribal lands. The complainants believe Standard Bank’s advertising portrays it as a socially responsible company, arguing that its EACOP involvement materially tarnished that image. ‘Greenwashing matters’ Standard Bank had committed to achieving net-zero carbon emissions for its lending and investment portfolio by 2050, while supporting Africa’s just energy transition. FFSA, Lawyers for Human Rights and the StopEACOP Coalition stated that more than 70 local and international banks and insurers had distanced themselves from the pipeline projects “We are asking the SAARB to test whether the environmental image Standard Bank sells to the public can actually survive scrutiny against the reality of the projects it finances. “Standard Bank wants the South African public to associate its brand with wind turbines, renewable energy, sustainable finance, and a just transition. Yet, they are helping finance a massive new crude-oil pipeline through East Africa,” said FFSA campaign coordinator Kholwani Simelane. Ugandan Human and Environmental Rights Lawyer Brighton Aryampa accused the bank of using advertising to manipulate perceptions. “Greenwashing matters because advertising shapes how the public understands where money is flowing. The question is whether the overall story being presented to the public is an honest one,” stated Aryampa. The StopEACOP Coalition has led the ground-level protest actions since before 2024, placing potential loss of land, livelihoods, and local ecosystems above projected economic benefits. “For people living along the EACOP corridor, this is not an abstract debate about corporate language. “Financial institutions should not be able to present themselves elsewhere as champions of climate action and environmental stewardship without being accountable for what their money is making possible,” StopEACOP Coalition coordinator Zaki Mamdoo. Project 93% complete The SAARB confirmed that it had received a complaint related to Standard Bank and EACOP late on Wednesday night, stating it was still sorting through the particulars. SAARB CEO Gail Schimmel stated that the entity aimed to resolve complaints within 30 days, but a preliminary inspection of the complaint against Standard Bank would suggest it may take longer. “We get all the material [then] we assess the complaint to see if it raises something that we have jurisdiction over and is not frivolous. “If it meets our requirements, we will formally investigate, which involves getting comments from the advertiser. The Directorate then makes a decision,” Schimmel explained to The Citizen. The EACOP project is a joint venture between Total Energies and the governments of Uganda, Tanzania, and China. As of October, the project was at 93% completion, with operations due to start in early 2027. Total Energies had previously stated that widespread consultations with local communities were successfully held and that the economic benefits would be widespread. “The exploitation of these resources will considerably impact the development of the Ugandan and Tanzanian economies, where more than 20% of the population lives on less than UD$2 per day. “With nearly US$2 billion in investments, the projects will create nearly 80 000 direct and indirect jobs “A substantial portion of the profits from resource exploitation will be reinvested locally, particularly to promote energy access for village populations,” Total Energies previously told The Citizen. ‘Specific decarbonisation activities’ Standard Bank acknowledged questions sent by The Citizen, with its response to be added when forthcoming. The complaint also asked the ARB to “scrutinise environmental representations” made by Standard Bank in its 2025 report on society and climate-related financial disclosures. On sustainability, the reports outlined the use of proceeds and sustainability-linked instruments for R450 billion in sustainable finance mobilisation by 2028. The bank stressed the need for a “transition” model, admitting that certain fossil fuel markets were still positive contributors to the global energy mix. “We have identified specific decarbonisation activities that support the climate and transition strategies of our clients in hard-to-abate sectors, such as oil and gas, mining, cement, and shipping. “These activities include natural gas production and the distribution and storage of natural gas, in line with our view that gas plays an important role as a transition fuel with an emissions factor lower than other fossil fuels.”

Stellenbosch FC striker Bradley Grobler is expected to miss Wednesday’s Carling Knockout Round of 16 clash against Durban City following the death of his father, former Moroka Swallows striker Les Grobler. News of Les Grobler’s passing emerged on Monday, prompting tributes from South African football supporters and members of the local football fraternity. Bradley Grobler, 38, is expected to be granted compassionate leave as he mourns his father’s passing, ruling him out of Stellenbosch’s match at Chatsworth Stadium. Blow for Stellenbosch’s cup campaign The potential absence comes as Gavin Hunt’s side prepares for a difficult away fixture in the Carling Knockout. Bradley Grobler, , remains one of the most experienced strikers in the Premier Soccer League (PSL), having built a standout career in South African football. He has scored 130 PSL career goals and is chasing the league’s all-time scoring record held by Peter Shalulile, who has 134 goals. He was the Golden Boot winner in the 2020/21 season with 16 goals for SuperSport United. He also has 12 Bafana Bafana caps to his name and two goals for the national team. Grobler’s experience and finishing ability would be valuable to Stellenbosch, but football takes a back seat as he deals with the death of his father. Les Grobler played a major role in Bradley’s career Les was more than a father to Bradley. He was also his first coach and played a central role in developing his footballing ability. Les began coaching his son when Bradley was just three years old and continued to guide him until he signed his first professional contract at the age of 19. Bradley has previously acknowledged his father’s influence, crediting him as an important part of his achievements in the game. Les Grobler also established his own legacy in South African football, having played as a striker for Moroka Swallows during the late 1980s and early 1990s. Stellenbosch FC’s clash with Durban City will go ahead amid the uncertainty over Grobler’s availability. Kick-off is at 19:00. The match is the eighth and final clash of the Round of 16 stage. The quarter-final draw will be conducted following Wednesday’s match. Post your condolences below by clicking on the comment banner …

Cape Town motorists have more time to renew their vehicle licence discs, with the popular Brackenfell vehicle licensing renewal drive-through facility extending its weekday operating hours. The extended hours will run as a pilot until 31 December, giving motorists an extra option as the busy end-of-year period approaches. The facility, which allows motorists to renew their licences without leaving their vehicles, has been operating successfully since its launch last year. According to the City of Cape Town, the service takes an average of just five minutes. New Brackenfell drive-through licence renewal hours The updated operating hours are: DayOperating hoursMonday to Friday07:00 – 18:00Saturday08:30 – 14:00SundayClosed The Saturday hours remain unchanged. The City will assess demand during the pilot period before deciding whether the longer weekday hours should continue into 2027. How the drive-through works The Brackenfell facility is designed specifically for motor vehicle licence renewals. Motorists can drive through the facility, complete the renewal process and receive their licence disc without having to use a conventional service centre. The City says the average transaction takes around five minutes, making it an option for motorists who want to avoid spending a large portion of their day at a licensing centre. The extended hours could also make the facility more convenient for people who work traditional office hours and cannot easily visit during the morning or afternoon. Motorists should also take note that the Brackenfell drive-through operates on a cashless basis, and payments can be made using debit and credit cards Motorists planning to use the drive-through should therefore make sure they have a valid debit or credit card available before arriving. Why the hours are being extended The City said the decision follows the success of the facility since it opened. Thousands of motorists have already used the drive-through service to renew their vehicle licences. The longer weekday hours are intended to make the service more accessible, particularly as demand increases towards the end of the year. Alderman Siseko Mbandezi, the City’s Mayoral Committee Member for Finance, said the extension builds on the success of the facility and gives more motorists an opportunity to use the service. The facility is only for motor vehicle licence renewals. It is not a general vehicle licensing or traffic service centre, so motorists needing other services should use an appropriate City or Western Cape licensing facility.

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