By: Dylan Naidoo Logie Naidoo was the former deputy Mayor of the eThekwini Municipality and is now a board Member of Ezemvelo KZN Wildlife. As board member, he oversees operations central to wildlife conservation as well as the promotion of tourism and wildlife education at Ezemvelo. And knowing Logie Naidoo, I can assure you that his role at Ezemvelo is crucial at sustaining wildlife. Growing up in the small town of Tongaat, Logie grew from humble beginnings. Despite being poor, Logie recalls fond memories of his childhood in Tongaat. After completing high school at Tongaat Secondary, Logie became politically active. In his early years, Logie was mentored by people like Pravin Gordhan. However, straight out of high school, Logie began working for Daimler-Benz South Africa (Now Mercedes-Benz South Africa) in the spares parts department, keeping track of the parts. From there, Logie continuously moved up, eventually supervising the La Mercy Beach Hotel project. Even though the job was comfortable, Logie realised he was able to achieve more, especially with how well-known his name was, and so he ran for elections and won, becoming the North Ward Councillor. From there, Logie oversaw many of KZN’s biggest projects, including not only the development of The Gateway Theatre of Shopping, but also the development of Umhlanga as a whole. Logie was amongst those that lobbied for an airport to be built in Durban. It was also during this time that it was the municipal elections, where Logie would win again, becoming the first deputy mayor of colour of the eThekwini Municipality. From there, Logie was responsible for many of the eThekwini Municipality’s major developments, such as the construction of Moses Mabhida Stadium, King Shaka International Airport and uShaka Marine World. When asked about the best advice he has ever received, Logie looks back on Billy Nair, a political prisoner of Robben Island. He said to Logie, “whenever in doubt, think about what is in the best interest of the people.” In all his decisions, Logie made sure he was working for the people, and that the major development projects he did, was for them, and in my opinion, seeing the projects he worked on is a sure sign of this mind-set. In terms of the future of KZN, Logie mentions that it is time to “get back to basics”. He wants to see the municipality create a better life for the people and do things to sort out major issues in KZN, such as the water and electricity. Logie stands as a notable figure for the development of the eThekwini Municipality. Through his vision and leadership, Logie and his team have transformed the eThekwini Municipality from just sugar fields to a sprawling city centre. Through the many inspirational people he has met, Logie still attributes Nelson Mandela as his greatest inspiration. And now with his new venture into Ezemvelo KZN Wildlife, Logie brings decades of development experience crucial to the preservation of wildlife such as rhinos, as well as creating attractions for tourists. And to me, Logie Naidoo is truly a man that I wholeheartedly respect for his contribution to our beautiful city. Love all, serve all. Serve all, hurt never – Logie Naidoo | Board Member of Ezemvelo KZN Wildlife & Former Deputy Mayor of the eThekwini Municipality Logie Naidoo (Right) talking to Grant Adlam (Left) about the 2026 KZN Top Business Awards

By Chelsea Brand In an age of constant notifications, crowded itineraries and fast-paced travel, KwaZulu-Natal’s game reserves are offering something increasingly rare ─ silence, stillness and space. Photo taken by author at Bayete Zulu Lodges As June marks the beginning of peak safari season in the province, travellers are not only seeking wildlife encounters, but also a slower, more intentional form of escape. Across reserves stretching from Hluhluwe-iMfolozi to private lodges in northern KwaZulu-Natal, safari tourism is evolving beyond traditional game drives into a broader wellness and reconnection experience. Winter has long been regarded as the ideal safari season in South Africa. Cooler temperatures, dry bush conditions and sparse vegetation dramatically improve wildlife visibility, while animals naturally gravitate toward waterholes and rivers. Yet for many visitors, the appeal now extends beyond simply spotting the Big Five. The modern safari experience increasingly blends nature, wellness, sustainability and luxury in ways that reflect changing travel priorities worldwide. Unlike conventional holidays built around packed schedules and entertainment-driven tourism, game farm stays encourage visitors to slow down completely. Early mornings begin with coffee beside open plains as the bush awakens. Days unfold around guided drives, quiet observation, outdoor dining and uninterrupted landscapes where cellphone signal often fades into the background. This growing demand for “slow travel” has become particularly noticeable within KwaZulu-Natal’s tourism sector. Travellers are prioritising meaningful experiences over fast-moving itineraries, with bush lodges and reserves benefitting from increased interest in eco-tourism, wellness retreats and conservation-focused travel. Luxury safari destinations such as Phinda Private Game Reserve and Thanda Safari have expanded their offerings to include spa treatments, wellness programmes, private viewing decks and curated dining experiences that immerse guests in the surrounding environment. At the same time, self-drive parks and smaller reserves continue attracting families and local travellers seeking accessible weekend escapes from urban life. For many visitors, the value lies in the emotional reset the bush provides. The absence of city noise, traffic and digital overload creates an atmosphere that feels increasingly difficult to find elsewhere. Time moves differently within the reserve environment. Hours are dictated by sunrise, sunset and wildlife movement rather than screens and schedules. Photography and birdwatching have also become central components of the winter safari experience. KwaZulu-Natal’s reserves offer exceptional biodiversity beyond the Big Five, including giraffes, cheetahs, zebras, antelope and endangered African wild dogs. Winter’s softer golden light and crisp visibility make June especially attractive for photographers capturing the landscapes and wildlife of the region. At the same time, safari tourism remains deeply connected to conservation and local economic sustainability. Photo taken by author at Bayete Zulu Lodges KwaZulu-Natal continues to play a globally significant role in rhino conservation, particularly through the legacy of Hluhluwe-iMfolozi Park. Tourism revenue generated during peak safari season contributes directly toward anti-poaching initiatives, habitat protection and employment opportunities within surrounding communities. Many reserves are also placing greater emphasis on community partnerships, cultural tourism and local storytelling, creating experiences that connect visitors not only with wildlife, but also with the heritage and traditions of the province. This intersection between tourism, conservation and wellbeing reflects a broader shift in how travellers are defining luxury. Increasingly, luxury is no longer measured purely by opulence, but by exclusivity, authenticity and the opportunity to disconnect from modern pressures. As winter tourism gains momentum across KwaZulu-Natal, the province’s game farms continue offering far more than safari experiences alone. They provide a rare opportunity to pause, reconnect with nature and experience travel at a slower, quieter and more meaningful pace. In many ways, the true luxury of the bush is not only what visitors see ─ but what they are finally able to leave behind.

Every few years, the cybersecurity industry declares the death of the password. Yet passwords persist because they solve a simple problem: proving who you are. The challenge is that they do so increasingly poorly in a world where data breaches, phishing attacks, and credential theft have become everyday realities. Passkeys represent the latest attempt to solve this problem, and unlike many previous efforts, they have the potential to fundamentally improve both security and user experience. But it would be a mistake to view them as the final answer. The real innovation behind passkeys is not simply that they are more secure than passwords. It is that they shift the burden away from human memory. For decades, organisations have expected people to create strong passwords, remember them, avoid reusing them, and update them regularly. Unsurprisingly, most people have failed at this task, and not because they are careless, but because it is unrealistic. Wayne Yan “For years, we asked users to compensate for weaknesses in authentication systems by creating stronger passwords and remembering more of them. Passkeys flip that model. Instead of relying on people to be security experts, they use technology to make secure behaviour the easiest behaviour,” says Wayne Yan, Technology Director at Dariel. Passkeys recognise an important truth about cybersecurity: if security relies on perfect human behaviour, it will eventually fail. By replacing passwords with device-based authentication such as biometrics or cryptographic keys, passkeys remove many of the vulnerabilities that attackers have relied on for years. Credential stuffing, password reuse, and many phishing attacks become significantly more difficult because there is no password for an attacker to steal in the traditional sense. That does not mean passkeys are risk-free. Every security control introduces new dependencies. A forgotten password can usually be reset. A lost phone, damaged security key, or inaccessible biometric device presents a different challenge altogether. Organisations will need to think carefully about recovery processes, identity verification, and business continuity when passkeys inevitably fail or become unavailable. There is also a tendency to overestimate the security of any new technology. Biometric systems have improved dramatically, but they are not infallible. Hardware devices can be lost, stolen, or damaged. No authentication mechanism is immune to attack. The goal is not perfection; it is making attacks sufficiently difficult, expensive, and impractical that criminals move on to easier targets. “Passkeys won't eliminate cybercrime, but they do remove some of the most common attack paths available to criminals today. By reducing reliance on passwords, organisations can significantly lower their exposure to phishing, credential theft, and password reuse attacks,” Yan explains. Perhaps the most important lesson is that cybersecurity has never been a technology problem alone. It is a human problem. The history of authentication is a story of balancing security against convenience. Passwords tipped too far towards convenience. Traditional multi-factor authentication often tipped too far towards friction. Passkeys may represent the first widely adopted approach that genuinely improves both. This shift is particularly important as organisations continue to grapple with security fatigue. Every additional security step creates friction, and friction inevitably drives workarounds. The most successful security controls are often the ones users barely notice. “The biggest challenge in cybersecurity has never been technology—it's human behaviour. Passkeys are exciting because they acknowledge that reality. They reduce the need for users to remember dozens of passwords and make secure authentication simpler and more natural,” says Yan. The future of authentication will not be defined by whether passkeys replace passwords. It will be defined by whether organisations can build trust systems that are secure enough to protect users while remaining simple enough for people to embrace. Passkeys are not the end of the journey. They are simply the next step towards a future where security works with human behaviour rather than against it. As Yan concludes: “The future of authentication isn't about finding a perfect security solution. It's about creating systems that are secure enough to protect organisations while remaining simple enough for people to use consistently. Passkeys are one of the strongest steps we've taken in that direction.” About Dariel Founded in 2001 on the principle of delivering solutions right, the first time, Dariel bridges the gap between human ingenuity and technology. Our strong client partnerships reflect a commitment to excellence and our consultative approach to software engineering makes us a trusted partner for innovative and sustainable tech solutions. Proudly independent, Dariel is part of the JSE-listed Capital Appreciation Group. https://www.dariel.co.za/ For more information: Samantha Hogg-Brandjes | GinjaNinja | samantha@ginjaninja.co.za | +27-84-458-4857

Johan van Deventer, KZN, Regional Manager, Labournet When an employee’s terms and conditions of employment are regulated by the Basic Conditions of Employment Act, 75 of 1997 (BCEA), overtime is an area that is often misunderstood and incorrectly applied. This article focuses on key BCEA considerations relating to overtime. Bear in mind that a different position may apply where a sectoral determination or a bargaining council main agreement is applicable to the employer. Applicability of Section 10 of the BCEA Section 10 of the BCEA regulates overtime and applies only to employees who earn below the BCEA earnings threshold, which as of 1 May 2026 stands at R 269 600.90 per annum. Where an employee earns above the earnings threshold, Section 10 must be ignored in its entirety. This means, for example, that if such an employee agrees to work overtime, the employee is not entitled to statutory overtime compensation. Similarly, the statutory limits placed on the number of overtime hours that an employee may be required to work on a daily or weekly basis do not apply to employees earning above the threshold. What constitutes overtime? Common mistakes that employers make include believing that overtime is only payable once an employee has worked more than the statutory maximum of 45 ordinary hours per week, or that overtime can be avoided if the employee’s average working hours over a month do not exceed 45 ordinary hours per week (195 hours per month). This belief is incorrect. While the BCEA provides that the maximum ordinary hours of work may not exceed 45 hours per week, an employee’s ordinary hours of work are determined by what the parties agreed to, up to that maximum. For example, if an employee’s agreed ordinary working hours are 40 hours per week, and the employee is required to work an additional five hours, those five hours constitute overtime, even though the employee did not exceed 45 hours for the week. Overtime is defined as work performed outside the employee’s agreed ordinary hours, not only work in excess of 45 hours. Overtime must therefore be assessed on a daily basis. If an employee is required to work beyond their agreed daily working hours, those additional hours are overtime and must be compensated accordingly. Ordinary Hours Must Be Clearly Defined Employers cannot intentionally leave working hours vague or fail to agree on ordinary hours in an attempt to create flexibility and avoid paying overtime. Section 29 of the BCEA requires employers to provide written particulars of employment, including the employee’s ordinary hours of work. Having clearly defined ordinary hours ensures that there is certainty about when overtime begins, with any hours worked outside of the agreed ordinary hours then clearly constituting overtime. When calculating ordinary hours, it is also important to remember that meal intervals and breaks do not constitute working time and must not be included when assessing compliance with statutory working hour limits. Limits on Overtime Under Section 10 Where Section 10 applies (i.e. employees earning below the earnings threshold), it places clear limits on overtime: An employer may not require an employee to work more than ten hours of overtime per week. An employee may not work more than 12 hours in a day in total. The 12-hour limit includes ordinary hours plus overtime. The number of overtime hours that an employee may work on a specific day therefore depends on how many ordinary hours the employee works on that day. Consent to Work Overtime Section 10 also requires an employee’s consent before overtime may be worked. To avoid having to obtain consent on each occasion, employers often include a general overtime consent clause in the employment contract. However, this comes with an important qualification: Where such a clause was agreed to within the first three months of employment, the consent will automatically lapse after 12 months. This is a once-off occurrence. Once the consent has lapsed, the parties may simply enter into a new overtime agreement, which will then remain valid indefinitely. This limitation applies only to employees earning below the earnings threshold. For employees earning above the threshold, an overtime agreement never lapses. Employers should therefore always ensure that a valid overtime agreement is in place before taking disciplinary action for refusing to work overtime. In the absence of a valid agreement, an employee is entitled to refuse. Even where consent exists, a refusal to work overtime may still be reasonable if the employee has a legitimate and reasonable explanation. Compensation for Overtime Section 10 provides three lawful methods for compensating employees for overtime: Payment at 1.5 times the employee’s normal wage (this is the default position where the contract is silent). Payment at the employee’s normal rate plus 30 minutes’ paid time off for every hour of overtime worked (this alternative must be agreed to in writing). 90 minutes’ paid time off for every hour of overtime worked, with no additional monetary payment (this alternative must be agreed to in writing). Paid time off must be granted within one month of the employee becoming entitled to it, unless the parties agree in writing to extend this period to 12 months. If the employee’s employment terminates before taking the accrued paid time off, it must be paid out in the same manner as annual leave. Special Rules for Small Businesses Employers who employ fewer than ten employees must read the BCEA together with Ministerial Determination 1: Small Business Sector, which amends certain overtime provisions. Key differences include: Weekly overtime may be up to 15 hours, instead of the usual ten. The employer may pay 1.3 times the normal wage for the first ten hours of overtime worked per week. Overtime worked beyond ten hours (up to 15) must be paid at 1.5 times the normal wage. There are exclusions, and the determination does not apply to domestic workers employed in private homes or where another law takes precedence. Small business employers are encouraged to familiarise themselves with this determination. Practical Steps Forward Overtime is one of the most frequently misapplied areas of the BCEA and exposes employers to risk if handled incorrectly. Employers should regularly review their overtime practices, employment contracts and policies to ensure legal compliance. If you are unsure whether your overtime provisions are lawful or whether the BCEA applies to your employees, taking advice from a qualified labour law practitioner is always the better course of action. T: +27 (0)31 266 6570 M: +27 (0)82 786 7480 E: johanvd@labournet.com W: www.labournet.com

By Peter Barnard, Partner and Chantal Mitchell, Partner, Cox Yeats Recent court decisions in the construction and engineering sector have reinforced the importance of properly identifying individuals responsible for unlawful conduct before seeking an interdict. Broad allegations against undefined groups may weaken urgent court applications and prevent relief from being granted. Threats, intimidation, and violent disruptions by community groups, business forums or disgruntled employees are a common occurrence on South African construction and engineering sites and have led to many applications seeking a court interdict to stop the unlawful conduct. Recent court decisions have highlighted the importance of ensuring you are able to clearly identify who is responsible for the conduct before rushing to court against broad, undefined groups. In Commercial Stevedoring Agricultural and Allied Workers’ Union v Oak Valley Estates, the Constitutional Court considered a situation where a protected strike had escalated into violence and intimidation. The employer sought to interdict a broad group of workers. While the Court accepted that serious misconduct had taken place, it found that the employer had not established a sufficient link between the alleged conduct and the specific individuals it wanted to restrain. The Court made it clear that being part of a group, such as a group of striking workers, is not enough. An interdict can only be granted where there is evidence connecting the individuals cited to the unlawful acts, or at least a proper basis to infer their involvement. A similar and more recent example arises from Witbank Taxi Association v Local Taxi Association and Another (Mpumalanga High Court, 2026). In that matter, an urgent interdict was sought following allegations of threats, intimidation and aggressive conduct between two taxi associations over a dispute regarding access to facilities at a newly opened mall. The applicant’s case was framed in broad, general terms and alleged that “members” of the respondent association made threats and acted aggressively, but failed to identify which individuals were involved, what exactly was said or done, or where and how the incidents occurred. This created a fundamental difficulty for the court. Interdicts are granted against specific parties, and the court must be satisfied that those parties have engaged in, or are likely to engage in, the conduct complained of. If there is any doubt about who did what, the interdict cannot be granted. Accordingly, even though the matter was urgent and the concerns serious, the application ultimately failed. These cases highlight that courts are cautious about granting wide-ranging interdicts against groups where only some members may be responsible for wrongdoing. Without clear identification, even serious and ongoing misconduct may not result in the court order being granted. If you are affected by threats or unlawful conduct and need urgent court protection, you need to ensure you gather clear evidence that identifies the individuals involved, or at least clearly links them to the complained-of conduct. W: www.coxyeats.co.za Peter Barnard & Chantal Mitchelle

REIMAGINING ASSURANCE THROUGH MODERNISATION, STREAMLINING, AND AI Imran Bassa, Partner, Assurance, EY The world of auditing is experiencing an unprecedented transformation, and EY is at the forefront with its “Future of Audit. Now.” initiative. This is not a distant aspiration but a commitment to shaping the audit of today through every conversation, every engagement, and every decision. EY’s vision is clear: redefine the audit profession by building on the foundations of innovation, collaboration, and continuous improvement. With the pace of change in business, technology, and regulation, the audit must evolve – not tomorrow, but now. So, What Is the Future of Audit. Now? “Future of Audit. Now.” represents EY’s pledge to modernise the audit process, ensuring that it remains relevant, robust, and valuable. It’s about actively crafting the audit of today, not waiting for the future to arrive. This transformation is realised through the choices made in each audit engagement and the ongoing dialogue between engagement teams and clients. By embracing change today, EY positions itself and its people to deliver enhanced assurance services and to address the dynamic needs of stakeholders. The Three Pillars of EY’s Transformation Approach To achieve this transformation, EY has anchored its strategy in three key pillars: Modern Approach, Streamlined Process, and an AI-Powered Platform. Each pillar is designed to revolutionise how audits are conducted and elevate the professional experience of auditors, while ensuring high-quality service for clients. Modern Approach: EY’s commitment to a modern audit is most evident in the evolution of EY Canvas, its leading-edge audit platform. The look and feel of EY Canvas has been refreshed to provide a more intuitive, visually engaging, and user-friendly environment. These enhancements support auditors in navigating complex data, collaborating seamlessly across teams, and delivering insights that matter. The modernisation of EY Canvas reflects the firm’s drive to stay ahead of industry trends and client expectations. Streamlined Process: We are redefining how we approach the audit. By simplifying workflows and focusing on critical risk areas, our teams will be empowered to devote more attention to value-adding activities. This approach minimises unnecessary complexity and enhances efficiency, ensuring that audits are conducted with greater clarity, purpose, and responsiveness. AI-Powered Platform: The integration of artificial intelligence into EY’s audit platform is a game-changer. By embedding AI in daily processes, auditors gain access to powerful tools that automate routine tasks, analyse vast datasets, and uncover patterns that would otherwise be hidden to the naked eye. This not only accelerates the audit timeline but also enables deeper, more meaningful insights. AI unlocks new possibilities for assurance, making audits smarter, more adaptive, and more resilient to change. What Does This Mean for Our People? The transformation of the audit function is not just about technology or process – it’s about empowering EY’s people. The new tools and approaches are designed to reduce manual, repetitive tasks, freeing up auditors to focus on impactful work that adds real value. As AI and digital tools become integral to the audit landscape, professionals gain exposure to diverse, hands-on experiences that foster growth and innovation. For EY teams, the Future of Audit. Now. means an elevated professional experience. It means working with cutting-edge technology, applying critical thinking to complex challenges, and collaborating in new ways. It also means raising audit quality and strengthening the value delivered through assurance. By redefining the audit experience for both auditors and clients, EY ensures that every engagement is an opportunity to learn, grow, and make a meaningful impact. Enhancing Audit Quality and Value-Add Central to EY’s approach is the commitment to high-quality audits. The transformation journey is not just about efficiency – it’s about delivering assurance that clients can trust and rely on. By leveraging modern platforms, streamlined processes, and AI, EY raises the bar for audit quality. This strengthens the value-add from assurance and ensures that clients receive actionable insights, robust risk identification, and a partnership built on trust. Redefining the Audit Experience The Future of Audit. Now. is about more than just keeping pace with change; it’s about actively shaping the profession’s direction. EY is committed to creating an audit experience that is engaging, insightful, and valuable for all stakeholders. For auditors, it means greater professional satisfaction and opportunities for development. For clients, it means a more responsive, insightful, and reliable audit process. In conclusion, EY’s Future of Audit. Now. initiative is a testament to its dedication to innovation and excellence. By focusing on today’s needs, embracing modernisation, streamlining workflows, and harnessing AI, EY is transforming the audit profession. The result is a high-quality, value-driven, and empowering experience for its people and clients alike – delivered not in the distant future, but now. T: +27 (0)31 576 8000 www.ey.com/en_za/locations/south-africa

Heather Flack, Business Leader, Flair Accounting SARS auto-assessments open in July. Millions of South Africans will hit ‘accept’ without reading a word. Some of them will regret it. Last July, a Durban events coordinator received a South African Revenue Service (SARS) notification she had been half-expecting. Her auto-assessment was ready. She opened eFiling on her phone, saw that SARS had calculated a refund of R3,800, and clicked accept. Done in three minutes. She told all who would listen how it was the easiest thing she had done all year. Later in the year, she approached us for something entirely unrelated – and in scrolling through the return she had accepted, we found: Her home office deduction: not claimed. Her retirement annuity contributions beyond her employer’s submission: missing. A medical expense shortfall of nearly R11,000: nowhere in sight. The refund she had accepted was R3,800. The refund she was actually owed was closer to R21,000. There was no way to go back. This July, the same scenario will play out for hundreds of thousands of South Africans – including a significant number of KZN business owners, landlords, freelancers, and salaried employees with side income. SARS will issue auto-assessments, most people will accept them without a second glance, and some of them will walk away, happily, from money that was legally theirs. How auto-assessments work SARS doesn’t guess. The auto-assessment is built from data it already holds: your IRP5 certificate from your employer, your medical aid contributions and claims, your retirement fund contributions, and, increasingly, information from your bank and investment platforms. Under the SARS 3.0 modernisation drive, this data-matching capability has become considerably more sophisticated. The revenue authority is pulling in more third-party data than ever before and matching it against taxpayer declarations with AI-enabled accuracy. That is genuinely impressive. But here is the catch: SARS can only include what it has been given. It knows what your employer reported. It knows what your medical aid submitted. It does not know that you worked from a dedicated home office for eight months of the year. It does not know that you drove 14,000 kilometres for business purposes. It does not know about the rental property maintenance costs you paid last quarter, or the professional development course you funded yourself. The auto-assessment is SARS doing its version of your homework. The problem is it can only mark what it can see. The 40-day window Flair Accounting: Don't Just Click Accept Once your auto-assessment is issued, you have 40 business days to review it. If you accept it or simply let the window close without acting that return is filed. For most non-provisional taxpayers, the final deadline is 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027. That window sounds generous. In practice, it disappears fast for anyone running a business, managing staff, or simply juggling the demands of life. And the consequences of getting it wrong are not abstract: accepting an incorrect assessment means either leaving a refund on the table, or if SARS’s pre-populated data happens to be incomplete in the other direction, understating income you should have declared. The latter scenario carries real risk. Under SARS’s current enforcement posture, understatement penalties can reach 200% of the tax shortfall. Accepting an auto-assessment is not a shield against audit. What KZN taxpayers often miss The deductions most overlooked in auto-assessments follow a recognisable pattern for KZN taxpayers specifically. Property owners on the South Coast and in the Midlands who earn rental income frequently fail to offset eligible expenses – rates, levies, repairs, and bond interest – because those costs require active documentation and disclosure. SARS will not prompt you to include them. Post-pandemic working arrangements have left many employees and sole proprietors with legitimate home office claims, but the qualifying criteria are specific and must be correctly applied. A dedicated space used exclusively and regularly for work purposes can generate a meaningful deduction; an unreported one generates nothing. Business owners often blur the line between personal and business expenditure without realising it – not from dishonesty, but from the practical reality of running an SME where your car, your phone, and your laptop serve both purposes simultaneously. The proportional business-use deduction must be calculated and declared. SARS will not calculate it for you. Retirement annuity contributions made independently of an employer scheme are frequently missed entirely. No third party submits that data to SARS on your behalf. If you contribute to a standalone RA and fail to include it in your return, you simply lose the deduction. That is money paid in twice: once in contributions, and once in tax you did not need to pay. The click that costs you None of this means auto-assessments are wrong in principle. For a salaried employee with a single income source, no investment income, and straightforward medical aid membership, the auto-assessment may be entirely accurate – and accepting it saves genuine time and administrative effort. But for anyone with rental income, business interests, a side practice, significant travel costs, or assets that depreciate, an unreviewed auto-assessment is a risk. Not necessarily because SARS will penalise you – although that remains possible – but because the money you are owed simply will not arrive if you do not ask for it. Tax season opens in July. You have until October to decide whether your return is correct. That is enough time to sit down with a professional, review what SARS has and has not included, and make sure you are not clicking accept on a number that belongs to someone else. Your accountant isn’t just for filing. They’re your second opinion before you sign. T: +27 (0)31 207 1572 M: +27 (0)76 555 7529 E: heather@flairaccounting.co.za W: www.flairaccounting.co.za

Trevor Clark, Business Coach, Executive Coach, Professional Speaker and Global Trainer Here’s a conversation I have more often than I’d like. A business owner calls me, frustrated. A solid team member has just handed in their resignation. Someone they trained, invested in, and relied on. “I don’t understand it, Trevor. We pay well. We’re a good company. Why do good people keep leaving?” It’s a fair question. And the honest answer is usually not what they want to hear. It’s rarely about the money. Why People Actually Leave Research consistently shows that people don’t leave companies. They leave managers. They leave environments where no one has clearly defined what good performance looks like, where they never receive meaningful feedback until something goes wrong, where meetings are chaotic or don’t happen at all, and where they feel invisible. In short, they leave because of poor management. Not bad intentions. Just an absence of structure, clarity, and consistent communication. Most business owners genuinely care about their team. The problem isn’t caring. It’s the systems, or the lack of them. Don’t Wait for the Mack Truck Here is a pattern I see constantly in owner-managed businesses. Things start small. Two team members who aren’t quite clicking. Someone who seems a little flat. A shift in attitude you notice but can’t quite put your finger on. We call these taps on the shoulder. Little signals that something needs attention. Most business owners respond in one of two ways. The first is optimism. “It’ll sort itself out.” “They’re just having a bad week.” And sometimes it is. But often, it isn’t. The second is ‘busyness’. You see it. You make a mental note. Then the day swallows you whole, and the conversation never happens. Some owners fall into a third trap: being Mr or Mrs Nice Guy. There’s an acronym for NICE that’s worth sharing: Nothing Inside me Cares Enough. Avoiding uncomfortable conversations is not kindness. It’s avoidance. And avoidance has a cost. Those taps on the shoulder don’t disappear. They build. What started as friction becomes resentment. Resentment becomes a blow-up. And here is the painful part: it is almost always the high performer who walks. You are then left holding the problem you were trying to avoid, minus your best person, wondering where it went wrong. The answer is almost always back when it was still just a tap on the shoulder. Act early. Have the conversation when it is still small. A five-minute check-in today is worth infinitely more than a crisis three months from now. The Two Things Good People Need High-performing people need two things above almost everything else. First: Clarity. They need to know what success in their role looks like, how it is measured, and how it connects to where the business is going. Second: Growth. Good people are not looking for a comfortable rut. They want to learn, develop, and be challenged. Action Coach: LION Meeting A Structured Approach Makes the Difference At ActionCOACH, we work with business owners on a practical management framework that covers daily priorities, weekly team meetings, and a simple reporting tool we call the LION Report. LION stands for: Last Week (what did I accomplish?) Issues (what problems or blockers do I have?) Opportunities (what ideas or leads should you know about?) Next Week (what are my priorities for the week ahead?) Every team member completes this brief report weekly. It takes minutes. But the impact is significant. You get a real-time pulse on your team. Problems surface before they become crises. And you are far more likely to catch that tap on the shoulder early. Alongside regular one-on-one LION Meetings, add behavioural profiling, weekly team meetings, and 90-day planning/review sessions, and you have the foundations of a team that performs, communicates, and stays. It is not magic. It is management. Done well, consistently, week after week. One Last Thought If you have lost a good person recently and you are not sure why, it is worth asking yourself some honest questions. Were there taps on the shoulder along the way that you wish you had acted on sooner? If the answer is yes, the opportunity now is not regret. It is to build an environment where great people want to stay. This week, we close registrations for our 12-Week Management Masterclass, a practical online programme designed to give business owners and managers the tools, systems, and confidence to lead high-performing teams. Limited seats remain. If you have been thinking about it, now is the time. To your success. T: +27 (0) 31 266 2258 E: mastery@actioncoach.com W: www.mastery.co.za

By Chelsea Brand Business leaders, entrepreneurs, IT executives, and innovators gathered at The Oyster Box hotel as KZN Top Business, in partnership with Vodacom, hosted the exclusive “AI Unlocked” breakfast - an event focused on the practical realities of artificial intelligence in modern business. Set against the backdrop of one of KwaZulu-Natal’s most prestigious venues, the breakfast delivered far more than theoretical conversations around AI. It became a dynamic platform for networking, collaboration, and real-world insights into how businesses can integrate intelligent technologies while still prioritising human creativity, cybersecurity, and sustainable growth. MC Trevor Clark opened the event with an interactive exercise exploring where attendees currently sit on the AI adoption curve, immediately sparking conversation around the growing role of intelligent systems in business. Imran Khan, Vodacom Opening remarks from Vodacom’s Imran Khan and Videsha Proothveerajh highlighted the importance of embracing technology as a business enabler rather than fearing it. Discussions centred around how AI and intelligent automation are already improving productivity, streamlining operations, and helping businesses work smarter. “Technology is the key to improving processes, systems, and making sales teams more productive,” Imran explained. “AI can give you information, patterns, and insights, but humans still hold the imagination.” Videsha noted, “Only you truly understand your customers, your environment, and your next move.” One of the strongest themes throughout the breakfast was moving from AI experimentation to practical implementation. Trevor Clark, Warren Sachs, Terry Flack and Daren Denholm Terry Flack of Cannect Digital encouraged businesses to stop treating AI as a novelty and instead begin integrating it meaningfully into operational strategy. His message was simple but impactful: “Dream big, start small, but start.” Warren Sachs, CEO of Beier Group, shared how AI-driven systems are transforming operational management within manufacturing environments through predictive maintenance, live reporting, and intelligent data integration. Daren Denholm, CEO of Genius Series, captivated the audience with his energetic presentation. Combining humour, charisma, and live demonstrations, Daren built a website in real time while showcasing how AI can dramatically improve productivity. The second session shifted focus toward cybersecurity, digital infrastructure, and business resilience. Kgabo Seopa from Vodacom explored how AI is being used to strengthen fraud prevention and digital transformation across Africa, while Johan Schoeman of Nexio unpacked the growing importance of cybersecurity readiness in an increasingly automated world. By the close of the breakfast, one message was clear: AI is not replacing the human element of business it is enhancing it. Watch the full event: www.youtube.com/watch?v=2PA27PS5Nq0

A healthy smile is about far more than just teeth. A child’s oral health can affect their confidence, speech development, nutrition, sleep, and overall well-being. That is why paediatric dentistry plays such an important role in helping children grow up healthy, comfortable, and confident. Paediatric dentistry focuses on the oral health of babies, children, teenagers, and children with additional healthcare needs. Paediatric dentists receive specialised training not only in children’s teeth, but also in managing anxiety, behaviour, and developmental stages, helping make dental visits feel positive rather than intimidating. One of the biggest focuses in modern paediatric dentistry is creating positive experiences from an early age. A child’s first few dental visits can shape how they feel about oral healthcare for years to come. When children feel calm, safe, and supported during appointments, they are far more likely to continue regular dental visits as they grow older. Unfortunately, many children only visit the dentist once they are already in pain, which can create fear and anxiety around dental care. Early routine visits help prevent this. Instead of associating the dentist with discomfort, children learn that dental check-ups are simply part of staying healthy. Many dental professionals recommend that children attend their first dental appointment by their first birthday, or within six months of their first tooth appearing. While this may seem early, these visits are usually gentle, quick, and focused on prevention and education rather than treatment. Early dental exposure allows dentists to monitor oral development and identify concerns before they become more serious. Issues such as tooth decay, bite problems, jaw development concerns, thumb sucking, and prolonged dummy use are often easier to manage when detected early. Early visits also help children become familiar with the dental environment, making future appointments less stressful. Parental education is another major part of paediatric dentistry. Parents play a huge role in shaping their child’s oral health habits, eating habits, and attitude towards brushing and dental visits. In many cases, small daily habits at home make the biggest difference long term. Paediatric dentists often guide parents on brushing techniques, fluoride use, nutrition, cavity prevention, and general healthy oral habits. One of the most common concerns in young children is Early Childhood Caries (ECC), a severe form of tooth decay linked to frequent sugar exposure, prolonged bottle feeding, poor oral hygiene, and inadequate fluoride exposure. Preventative education is especially important within South Africa, where access to early dental care can vary greatly between communities. For parents wanting to encourage healthy smiles at home, a few simple habits can go a long way: Brush twice daily using age-appropriate fluoride toothpaste Supervise brushing while children are still learning proper technique Limit sugary snacks, juices, and bedtime bottles Encourage water throughout the day Avoid using sweets as rewards Speak positively about the dentist to reduce fear and anxiety Schedule regular check-ups rather than waiting for pain or discomfort Preventative dentistry remains one of the most effective ways to reduce childhood dental disease. Routine check-ups, professional cleanings, fluoride treatments, fissure sealants, and oral hygiene education all help protect developing teeth and support healthy growth. Treating concerns early is often simpler, less invasive, and less stressful for both children and parents. Modern paediatric dentistry places strong emphasis on minimally invasive care. Dentists now focus heavily on early detection and conservative treatments that preserve natural tooth structure wherever possible. The goal is always to keep children comfortable while supporting long-term oral health. Ultimately, paediatric dentistry is about far more than treating tiny teeth. It is about creating positive experiences, building lifelong healthy habits, supporting parents with education, and helping children feel confident about their oral health from the very beginning. Hours: Open 24 hours A: 26 Mackeurtan Ave, Durban North, Durban, 4051 T: +27 (0)81 207 8621 W: www.crowndentalstudio.co.za

In the world of eventing, success often depends on reliability, flexibility and presentation. Whether it is a wedding, corporate function, music festival, sporting event or community gathering, the quality of the venue infrastructure can shape the entire experience. This is why more event professionals, venue owners and entrepreneurs are recognising the long-term value of investing in their own tents rather than relying on repeated rentals. As one of South Africa’s leading tent manufacturers, Sky Tents produces a diverse selection of structures, including stretch tents, frame tents, peg and pole tents, aluminium tents, wedding tents and alpine tents. The company also supplies mobile chillers, tables, chairs and other catering products, offering a comprehensive event infrastructure solution. One of the greatest advantages of buying directly from the manufacturer is cost-effectiveness. Rental costs can quickly accumulate over time, especially for businesses hosting regular events. Purchasing a tent outright means event companies can eliminate recurring hire fees and gain complete control over availability, setup and scheduling. Instead of depending on external suppliers during peak seasons, owners have immediate access to their own equipment whenever opportunities arise. Buying direct from Sky Tents also ensures clients receive products designed for durability and long term use. The company emphasises the use of high-quality materials to ensure strength, weather resistance and reliability across different environments. Flexibility is another major reason why tent ownership has become increasingly attractive in the eventing industry. A quality tent transforms virtually any open space into a professional venue. Farms, beaches, sports grounds, gardens and vacant land can all become profitable event spaces with the right structure in place. Stretch tents in particular offer adaptable layouts that can be configured around existing buildings, trees or unusual landscapes, giving organisers more creative freedom when planning events. Sky Tents further strengthens its value proposition by offering customisation options. Tents can be manufactured according to size and colour preferences, and branding can be added for businesses wanting a professional corporate presence. This is particularly valuable for companies looking to establish strong brand visibility at trade shows, festivals and promotional activations. Another benefit of purchasing directly from Sky Tents is quality assurance and after sales support. The company highlights its nationwide shipping, quality guarantees and after service assistance, giving clients confidence that their investment is supported long after purchase. Sky Tents also understands that modern eventing is about more than shelter. Today’s clients expect visually impressive spaces that create atmosphere and memorable experiences. Elegant stretch tents, sophisticated frame tents and stylish wedding structures help organisers elevate the look and feel of their events while maintaining functionality and comfort. With over 18 years of manufacturing experience, Sky Tents has positioned itself as a trusted supplier not only in South Africa but across the African continent. The company supplies products to neighbouring countries and beyond, reflecting growing demand for durable, adaptable and professionally manufactured event infrastructure. “Investing in your own tent infrastructure is not simply about reducing rental costs, it is about creating long term independence, flexibility and growth for your business,” concludes Isaac Mabatha. “At Sky Tents, we manufacture durable, high quality structures that allow event organisers to transform almost any space into a professional venue while maintaining full control over their operations, branding and event experience.” W: www.skytentsa.co.za

THE SIX MARKETING METRICS THAT DEFINE WHETHER YOU WIN OR WONDER Terry Flack, Business Success Leader at Cannect Digital, Performance Marketer & Business Growth Specialist Peter Drucker said it best, and he said it decades before a single dashboard was ever opened on a laptop in Umhlanga: “What gets measured, gets managed.” In 2026, I would add a Cannect Digital amendment to that, “What gets measured, gets monetised.” Because here is the uncomfortable truth most KwaZulu-Natal business owners are still ducking, you cannot improve what you do not measure, you cannot defend what you cannot prove, and you certainly cannot scale what you cannot see. And right now, most KZN businesses are flying blind. Globally, only 36% of marketers say they can accurately measure marketing return on investment (ROI), and only 30% of chief marketing officers are confident in their ability to do so at all (Improvado, Genesys Growth, 2026). Nearly half (47%) cannot pull a multi-channel attribution view together. Yet the same body of research shows that businesses that do measure properly enjoy 15% to 30% higher marketing ROI (HBR Analytic Services, 2025). The gap between the businesses that win and the businesses that wonder is no longer creativity. It is clarity. For mid-size, owner-managed businesses in KZN, this is not an abstract debate. It is monthly cash flow. KwaZulu-Natal contributes around 16% of South Africa’s gross domestic product, anchored by manufacturing, logistics through Durban and Richards Bay, tourism and a sprawling professional services corridor from Umhlanga to Ballito. We compete on speed, service and trust. None of those can be optimised on gut feel. “You cannot improve what you do not measure, you cannot defend what you cannot prove, and you cannot scale what you cannot see.” The Modern Marketing Journey Six Marketing Metrics Every KZN Business Owner Must Watch These are the metrics that connect a Google click to a customer in your Customer Relationship Management (CRM), and ultimately to revenue in your bank account. Get these six right, and the rest of the noise quietens. Customer Acquisition Cost (CAC). Total sales and marketing spend, divided by new customers won. If your CAC is R4,000 and your average customer pays you R3,000 in year one, you have a business model problem, not a marketing problem. Neil Patel rightly argues that CAC alone is meaningless, it must be read alongside customer lifetime value. Customer Lifetime Value (LTV). Average order value multiplied by purchase frequency, multiplied by how long the customer stays. A healthy business runs an LTV:CAC ratio of at least 3:1 (Neil Patel, SaaS Hero, 2026). Below that, you are subsidising growth. Conversion Rate (CR) - by channel and stage. Visitors who become leads. Leads who become quotes. Quotes who become sales. Measured per channel, per campaign and per funnel stage. The average conversion rate from organic search hovers near 1.76%, but visitors who arrive from ChatGPT are converting at 15.9% (Omnibound, 2026). Knowing where conversion lifts or leaks is profit intelligence. Cost Per Lead (CPL) and Cost Per Qualified Lead (CPQL). Total spend on a channel, divided by the leads it produced. CPQL takes it further by only counting leads who match your ideal customer profile. A Durban logistics firm I worked with discovered that LinkedIn was producing leads at twice the cost of Google, but at three times the qualification rate. The expensive channel was the profitable one. Response Time and Speed-to-Lead. Harvard Business Review’s Lead Response Management study found that businesses contacting a lead within five minutes are up to 100 times more likely to qualify it than those who wait 30 minutes. In KZN, where 96% of internet users are on WhatsApp (DataReportal, 2025), every minute of silence is a minute your competitor is talking. Return on Marketing Investment (ROMI). The big one. (Revenue attributable to marketing minus marketing cost) divided by marketing cost. McKinsey’s data shows that rigorous ROMI tracking can improve marketing returns by 15% to 20%. Yet 83% of marketing leaders cite “demonstrating ROI” as their top 2025 priority, the same priority they cited in 2015 and 2005 (Improvado, 2026). The problem is not the metric. It is the discipline. ROMI: The Uncomfortable Truth Most businesses are not short of marketing activity. They are short of marketing accountability. The CMO Survey shows that companies are trying to improve performance tracking and prove financial impact, but the marketing-finance partnership remains only moderate, with CMO-CFO (chief financing officer) collaboration around the business case for marketing still scoring just 4.5 out of 7. That is the problem in one number. Marketing is still too often defended as a cost instead of proven as an investment. For KZN’s owner-managed businesses, the economic lifeblood of our province, this is critical. These businesses cannot afford bloated marketing teams, disconnected agencies, slow sales follow-up or dashboards that arrive three weeks after the opportunity is dead. They need live visibility! What generated the lead, how fast the team responded, whether the quote went out, whether the deal closed, and what it cost to win. The Dashboard is the Deal. Each of these six metrics needs a home. That home is a live marketing dashboard. Not a monthly PowerPoint. Not a quarterly report. A real-time view that the owner, the CFO and the sales lead can interrogate before their first cup of coffee. Modern dashboards pull data from Google Analytics 4, Meta Ads, LinkedIn, your CRM, WhatsApp Business and your accounting platform. They surface the six numbers above in plain language and traffic-light colours. Half of top-performing companies ensure that analytics teams and execution teams use the same metrics in the same dashboard (HBR Analytic Services, 2025). This is the single biggest accelerant of decision speed. For an Umhlanga professional services firm, a dashboard means deciding on Tuesday morning to double LinkedIn spend because last week’s CPQL halved. For a Midlands hospitality brand, it means killing a Meta campaign that drove bookings at a loss and reallocating the budget to a Google campaign delivering 4:1 ROAS (Return On Ad Spend – another key metric.) For a Westmead manufacturer, it means seeing that 30% of qualified RFQs are coming through ChatGPT citations of their technical content and investing accordingly. An agentic environment is a connected system of AI agents that can observe, analyse and act within clear guardrails. It is not one chatbot sitting on a website. It is a practical commercial operating layer. For example, a lead intake agent watches website forms, email and WhatsApp. It timestamps the enquiry, checks whether the lead fits the ideal customer profile, asks qualifying questions and updates the CRM. A response agent drafts a first reply in the company’s tone, sends a brochure or booking link, and alerts the right salesperson when the lead is hot. A dashboard agent reviews GA4, Google Search Console, paid media, CRM and sales data every morning. It flags falling conversion rates, slow response times, high cost per lead or quote bottlenecks. An AI visibility agent runs monthly prompts such as “best logistics company in Durban”, “top accounting firm in Umhlanga” or “family accommodation in the Midlands” across LLM tools and records whether the business appears, which competitors appear, and what trust signals are cited. The KZN Business Bottom Line Marketing Metrics and measurement are not a cost. It is the only path to compounding profit. Analytic Partners’ ROI Genome shows roughly 40% of annual business growth is attributable to marketing, yet only 35% of CMOs track revenue as their top metric versus 70% of CEOs. That misalignment is exactly why marketing budgets get cut first when times tighten. Build the dashboard. Watch the six numbers. Speak the language of cash, not clicks. The businesses that win the next decade in KZN will not be the loudest or the largest. They will be the most measured. Marketing metrics do not just inform decisions. They make money. Use them, or fund someone who does. M: +27 (0)84 555 0005 T: 086 111 2939 (SA Sharecall Only) E: Terry@cannectdigital.com W: www.cannectdigital.com