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

By Isaac Mbatha, Owner of Sky Tents 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

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 video: www.youtube.com/watch?v=2PA27PS5Nq0 BUSINESS SENSE Published by: KZN Top Business, 71 Underwood Road, Hatton Estates Features & Advertising: Grant Adlam: +27 (0)83 262 9529 Editorial: Gayle Adlam: +27 (0)83 653 0465 | +27 (0)31 267 1977 | gayle@mweb.co.za Accounts: Maryke Dickinson: +27 (0)82 877 7906 | maryke@kzntopbusiness.com Design & Layout: Kerri-Lea Adlam | Kezlea Graphics | kezlea@mweb.co.za Website: www.kznbs.com

A MIDLANDS SUCCESS STORY Lise van Zuydam Property practitioner and Tyson Properties Howick franchise owner, Lise van Zuydam, built her thriving real estate career by doing things differently – starting with mastering the admin side of the business and culminating in taking multi-million-rand hospitality properties and 450-hectare farms to market. Van Zuydam believes in an authentic approach – from putting on her gumboots to explore beautiful farms in the Midlands to enjoying the luxuries of some of the country’s most upmarket hospitality venues and country homes. Her journey from uncertainty to consistent top-tier performance is a compelling testament to moving from uncertainty via resilience, adaptability, and hands-on learning. Looking back, she admits that her early career was fragmented as she sought to find a niche that best suited her unique combination of attention to detail and positive energy. Her CV includes a stint as a centre manager and a finance portfolio manager, time spent co-ordinating events and even ownership of a lodge – all of which unwittingly prepared her for her current role. In 2018, as a single mother, she could never have imagined that losing her job after her boss emigrated would prove the big break that she needed. Catapulted into the world of real estate, she had fortuitously accepted an administrative role within the Tyson Properties Howick office. This ended at 1pm each day, paving the way for an informal apprenticeship. In the afternoons, she was free to develop a passion for property as she worked alongside and learnt from real estate agents on-the-ground. She admits that her approach to property has always been practical and immersive. Before formally entering the industry, she staged hard-to-sell homes by living in them. “I paid discounted rentals but made sure that the houses looked beautiful by the time I handed them back before transfer. I realised that if I could do that, I could do far more by selling them.” Her instinct for value creation quickly carried over into her own property ventures. In 2021, she purchased a home for R1 million, renovated it, and sold it nine months later for R1.6 million. She later undertook a more ambitious project – building her current home and bed-and-breakfast from the ground up while living in a converted stable during construction. Van Zuydam also spotted an opportunity to introduce and run a rentals division at Tyson Properties Howick, and helped develop this into a thriving part of the business. The extra revenue this provided allowed her to move on from her administrative duties and transition into full-time sales, starting with the successful sale of a small home owned by one of her sons’ school friends. Since then, she has refused to be pigeonholed, selling properties as diverse as R800 000 flats to large country homes. “We sell many lifestyle properties – 20-hectare properties with a house or maybe an income-generating cottage where you can have a couple of crops and three cows,” she explains. These properties have proven particularly attractive to buyers seeking weekend retreats and those with children at leading Midlands schools. Her enthusiasm for venturing into unfamiliar territory marked the next turning point in her career. When an opportunity arose to handle farm sales, Van Zuydam embraced the challenge head-on, starting with the sale of a 440-hectare farm for R21 million. Word spread, and soon she was managing much larger farm sales as far afield as Newcastle, Estcourt and Dundee where good agents are thin on the ground. Van Zuydam’s success is also closely tied to her deep love for the Midlands. She believes Howick, in particular, has undergone a remarkable transformation, having grown from a sleepy village many years ago to a busy town thanks to a thriving retirement community and an efficient and engaged municipality. Demand continues to outstrip supply. “If a property is priced right, it doesn’t remain on the market for more than a week,” she notes, adding that improved infrastructure and governance have played a significant role in attracting new residents to the point where local schools now have waiting lists. At the core of her philosophy is a commitment to discipline and relationship-building. She maintains a consistent work routine and prioritises accessibility for her clients. I’m quite a social person, and I have a good network from growing up in the area. I made platinum agent in my first year, and then I made diamond agent from then on. I’m always talking to people, making them aware of who I am and what I do. I’m in my very happy place,” she says. www.tysonprop.co.za/results/all/all/howick

"Creating positive dental experiences early in life helps children build confidence, healthy habits, and long-term trust in oral healthcare. At Crown Dental Studio, we believe paediatric dentistry is about far more than treating teeth it is about helping children feel safe, comfortable, supported, and excited to care for their smiles." - Dr Fareed Amod 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 Crown Dental Studio - Why Paediatric Dentistry Matters

KwaZulu-Natal’s automotive sector has been urged to establish robust leadership pipelines to remain competitive, stable, and sustainable. This was the central theme at the Durban Automotive Cluster (DAC) Annual General Meeting (AGM), held on 18 May, at the Toyota Wessels Institute for Manufacturing Studies. The event, themed “Engineered to Last: Succession Planning for KZN’s Automotive Future”, brought together prominent industry stakeholders and manufacturing leaders to address succession planning and leadership continuity as critical regional priorities. Following the keynote address, an interactive panel discussion unpacked actionable strategies for developing local talent and future-proofing automotive firms. Industry leaders, including Paul Vermaak from Hesto Harnesses, shared insights on strengthening leadership continuity, building sustainable skills pipelines, and enhancing overall value chain resilience. The panel emphasised that proactive leadership transition planning is essential to maintaining the region’s manufacturing excellence. Durban Automotive Cluster Chairperson Andrew Valemen said: “The Durban Automotive Cluster remains committed to strengthening collaboration, investing in skills development, and building robust leadership pipelines. Through initiatives such as the Automotive Management Development Programme, we are actively preparing the next generation of leaders to ensure the long-term resilience and competitiveness of the sector. 2026 Durban Automotive Cluster (DAC) Annual General Meeting (AGM) We remain confident that, through continued partnership between industry, government, and stakeholders, KwaZulu-Natal and South Africa can position themselves as globally competitive automotive manufacturing hubs.” Deputy Head in the Economic Development Directorate, Takalani Rathiyaya, said the AGM provided an important platform to review the automotive industry’s performance over the past year and outline priorities for the new financial year. He said the theme of succession emphasised the importance of strengthening people, systems, and institutions to ensure the long-term sustainability and growth of the sector. Rathiyaya further expressed optimism for the upcoming financial year, highlighting continued collaboration between the Durban Automotive Cluster, eThekwini Municipality, and industry stakeholders. The 2026 DAC AGM successfully demonstrated that by prioritising leadership capability, KwaZulu-Natal’s automotive industry is actively engineering a stable, competitive, and sustainable future. BUSINESS SENSE Published by: KZN Top Business, 71 Underwood Road, Hatton Estates Features & Advertising: Grant Adlam: +27 (0)83 262 9529 Editorial: Gayle Adlam: +27 (0)83 653 0465 | +27 (0)31 267 1977 | gayle@mweb.co.za Accounts: Maryke Dickinson: +27 (0)82 877 7906 | maryke@kzntopbusiness.com Design & Layout: Kerri-Lea Adlam | Kezlea Graphics | kezlea@mweb.co.za Website: www.kznbs.com

Beach Safety Initiative Signals Progress in eThekwini's Revitalisation Drive The establishment of the Presidential eThekwini Working Group (PeWG) in 2024 marked a decisive step towards addressing service delivery challenges and declining business confidence that had impacted Durban’s economic and tourism performance. Formed following engagement between President Cyril Ramaphosa, business leaders and key stakeholders, the PeWG was created to drive co-ordinated interventions across all three spheres of government, the private sector and civil society. Tasked with advancing eThekwini’s turnaround strategy, the working group has focused on positioning the city as a leading investment and tourism hub while monitoring measurable improvements that can restore confidence in Durban’s future. Among its priorities, Tourism Revitalisation was identified as a key economic driver and contributor to investor sentiment. Co-chaired by Department of Tourism Director General Victor Vele and eThekwini Municipality Executive Director Lihle Phewa, the Tourism Revitalisation workstream has concentrated on restoring Durban’s appeal as a safe, vibrant and globally competitive destination, with stronger collaboration, targeted marketing, improved infrastructure and enhanced visitor safety at its core. The newly launched eThekwini Beach Safety Project is among the clearest examples of these objectives translating into action. Unveiled during Africa’s Travel Indaba, the initiative was developed through collaboration between government, tourism authorities, law enforcement agencies and private sector partners, and aims to strengthen visible policing and rapid response capabilities along Durban’s beachfront and key tourism hotspots. Supported through the Tourism Marketing South Africa (TOMSA) Collaborative Fund and administered by the Tourism Business Council of South Africa (TBCSA), the project introduces a dedicated Tourism Safety Response Unit in partnership with Durban Metro Police and the South African Police Service. Key zones, including the Durban beachfront, the uShaka Marine World precinct and Florida Road, will benefit from enhanced patrols, specialised policing and upgraded safety infrastructure. Through the TOMSA Collaborative Fund, several operational assets have been provided to support the Tourism and Coastal Unit: a 14-seater Toyota Quantum, two Isuzu D-Max double cab vehicles, four quad bikes, two automatic quad bikes, two trailers and official uniforms. The vehicles are equipped with advanced technology linked to the Department of Home Affairs and other departments frequently utilised by tourists, with teams strategically deployed across key coastal tourism zones. At the launch of the unit, Deputy Minister of Tourism Makhotso Sotyu emphasised the link between safety and economic growth, stating: “Safe destinations are able to attract investment, create jobs and grow visitor confidence.” eThekwini Mayor Councillor Cyril Xaba welcomed the initiative, emphasising that “safety and security remain central to Durban’s recovery and growth plans.” He added that the handover “demonstrates the value and impact of meaningful partnerships between government and the private sector in driving sustainable tourism growth and ensuring positive visitor experiences.” Mayor Xaba noted that improved visitor experiences and visible policing would help reposition Durban as a city capable of hosting major events and attracting international visitors. Stakeholders involved in the initiative include Durban Tourism, Invest Durban, Durban Metro Police, the KwaZulu-Natal Film Commission, the Federated Hospitality Association of South Africa and the TBCSA. “TBCSA is committed to playing its part in the revitalisation of Durban as a leading tourism destination for both domestic and international travellers. A key focus of our discussions has been around safety and security, particularly along the beachfront, because visitor confidence is critical to growing tourism and supporting businesses that rely on the sector,” said TBCSA CEO Tshifhiwa Tshivhengwa. The Beach Safety Project signals a broader shift from planning to implementation and stands as one of the first highly visible results of the Tourism Revitalisation workstream’s efforts to deliver measurable change and strengthen Durban’s reputation as a world-class destination. W: www.invest.durban Beach Safety Initiative Signals Progress in eThekwini's Revitalisation Drive

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. Ernst & Young - Reimagining Assurance Through Modernisation, Streamlining, and AI 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 W: www.ey.com/en_za/locations/south-africa

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 Labournet - Understanding Overtime Obligations of the Employer 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

From the sugar fields of Tongaat to the leadership corridors of KwaZulu-Natal’s public institutions, Logie Naidoo’s story is one of resilience, service and transformation. A former deputy mayor and speaker of the house of the eThekwini Municipality, and now a board member of Ezemvelo KZN Wildlife, Logie has spent decades helping shape the province’s economic and social landscape. His leadership journey reflects a deep commitment to community upliftment, ethical governance and sustainable development, values that continue to define his work today. From Tongaat to Public Leadership Logie’s roots are firmly planted in the small sugar town of Tongaat, where generations of his family built their lives after arriving in South Africa from India. “A story I know from my grandparents is that my great-grandfather came from the south of India to work in the sugar fields,” he recalls. “When he landed at the port of Durban, he walked 40 kilometres to the Tongaat sugar mill to get this job.” After leaving high school, Logie became politically active while balancing work and private studies. At the time, many political organisations were banned, and Logie joined the Natal Indian Congress (NIC). Founded by Mahatma Gandhi, the organisation carried deep historical significance within the liberation movement. He describes his teenage years as ‘quite colourful – activist by day and party animal by night’. Logie entered the working world during a period of significant technological and political change in South Africa. His first job was with Mercedes-Benz, then Daimler-Benz of Africa, where he worked in a vast warehouse managing spare parts logistics at a time when computers were only beginning to enter the workplace. From there, he joined the La Mercy Beach Hotel Group as an accountant, eventually rising to company director. Although trained in finance, he soon found himself overseeing construction projects and hotel operations, experiences that would broaden his understanding of business management and leadership. “What was a steep learning curve for me was that I was given the task one day of being responsible for the building of the hotel, which I had no experience whatsoever in,” he says. The hospitality industry offered him a comfortable and successful career, something he admits he was reluctant to leave behind. “I had this wonderful job. I could drive in at 9am, staff would bring my coffee, and I could sit and watch the dolphins in the surf,” he says with a laugh. “Why would you want to leave that to go into a city with all the stress and pressures that come from that?” Yet in 1996, encouraged by members of his community, Logie stood for local government elections and won his ward in Tongaat. It was a decision that would alter the course of his life. Building a World-Class Durban Logie entered local government during a defining period in South Africa’s democratic development. By 2000, the newly formed Durban Metropolitan Council was consolidating municipalities into a single uni-city structure, requiring leaders capable of navigating complex transformation. He was elected once again and eventually appointed deputy mayor and chair of economic development, roles in which he helped oversee some of Durban’s most ambitious infrastructure projects. “In my ten years heading economic development, we built some of the best infrastructure in the city,” he says. Among the projects closest to his heart are the Moses Mabhida Stadium, King Shaka International Airport and uShaka Marine World. “When we wanted to build uShaka Marine World, people were telling us, ‘You guys are crazy,’” he remembers. “There was an American bank that came to the party and said, ‘We have faith in this project.’ We built uShaka Marine World, the fifth-largest aquarium in the world.” Logie also takes pride in smaller innovations that transformed Durban’s public spaces. One example is the iconic Whalebone Pier in Umhlanga, inspired by a creative engineering solution to disguise stormwater infrastructure. “The pier you see now won an international award for the best pier in the world,” he says. Yet despite the large-scale developments associated with his tenure, his most meaningful moment was granting the Freedom of the Town of Tongaat to Nelson Mandela who had a strong historical link to the town. “Mandela came to Tongaat numerous times when he was still underground and hid from the police at Gopallal Hurban’s sugar cane farm in Esenembe,” explained Logie. Nelson Mandela was officially presented with the Freedom of the Town of Tongaat by Logie Naidoo on 21 October 1994 When we invited Madiba to the civic function, many of his staff advised him not to attend because it was only a small-town event. However, Zelda La Grange, his personal assistant, later told us that he insisted on coming despite his demanding schedule. He wanted to personally thank the people of Tongaat and acknowledge his connection to the town. “For me, conferring the Freedom of the Town on this international statesman, a man with such an incredible aura and inspirational presence, remains one of the proudest and most memorable moments of my life.” Logie credits much of his leadership philosophy to struggle veteran Billy Nair, who spent 20 years imprisoned on Robben Island. “He always said to me, ‘Whenever in doubt, think about what is in the best interests of the people.’” That principle became central to Logie’s public service approach. “When I left the city, I left with just a pension,” he says. “I did some of the biggest projects, but I made sure that all the deals were neat and clean. Today I walk proudly in the streets of Durban. I get stopped by people such as the security guard at the boom gate, who said, ‘Please come back, sir’.” A Vision for KwaZulu-Natal’s Future Today, Logie serves as chair of Commercial Services at Ezemvelo KZN Wildlife, where he is helping lead efforts to restore tourism infrastructure damaged by Covid-19, social unrest and severe storms. “Our task is to ensure that we restore the infrastructure and facilities to a global standard,” he explains. “We are currently embarking on a programme to upgrade all of our resorts, keeping in mind that we attract a lot of overseas visitors who love wildlife.” The conservation authority oversees many of KwaZulu-Natal’s most important biodiversity assets, including the internationally renowned Hluhluwe–iMfolozi Park, home to one of the world’s largest populations of black and white rhino. Beyond conservation, however, Logie remains deeply concerned about the broader future of KwaZulu-Natal and South Africa’s metropolitan centres. He believes the province has all the ingredients necessary to reclaim its position as South Africa’s second-largest economy. “We have two beautiful ports, Durban and Richards Bay. We have some of the best climate in the world. We have diversity of people and skills,” he says. “We need to rebuild this economy and restore confidence.” For Logie, economic growth depends on stability, efficient infrastructure and ethical leadership. “Business people want stability. They want good infrastructure. They want efficient government services,” he says. “If we get that recipe right, KZN can grow and really become number two again.” He is equally passionate about restoring dignity and effective service delivery within local government. “We must adopt the policy of back to basics,” he says. “Focus on water, electricity, sanitation and refuse removal.” Despite the challenges facing South Africa, Logie remains inspired by leaders who dedicated their lives to service, especially Nelson Mandela. “We learnt so much from Mandela,” he says. “He was brilliant in his simplicity.” His own personal philosophy is summed up in a simple but powerful motto that he encountered years ago. “Love all, serve all,” he says. “Simple words, but profoundly meaningful.” For Logie, leadership has never been about titles or prestige. It has been about building communities, creating opportunities and leaving institutions stronger than he found them. Across decades of public life, that commitment to service has remained unchanged. BUSINESS SENSE Published by: KZN Top Business, 71 Underwood Road, Hatton Estates Features & Advertising: Grant Adlam: +27 (0)83 262 9529 Editorial: Gayle Adlam: +27 (0)83 653 0465 | +27 (0)31 267 1977 | gayle@mweb.co.za Accounts: Maryke Dickinson: +27 (0)82 877 7906 | maryke@kzntopbusiness.com Design & Layout: Kerri-Lea Adlam | Kezlea Graphics | kezlea@mweb.co.za Website: www.kznbs.com

Time is running out for KwaZulu-Natal businesses to secure their place among the province’s leading companies. Entries for the KZN Top Business Awards 2026, brought to you by Standard Bank and the Women of Africa Group in association with East Coast Radio, officially close on 12 June 2026. The awards celebrate businesses, organisations and entrepreneurs that are driving innovation, economic growth, job creation and community impact across KwaZulu-Natal. From emerging enterprises to established industry leaders, the awards recognise excellence across a broad range of sectors. The 2025 winners reflected the depth and diversity of business success in the province, including: Arena Trims – Standard Bank Client of the Year (SME) Natal Joint Municipal Pension Fund – Standard Bank Client of the Year (Larger Enterprise) Hulamin Limited – Manufacturing Sector Avemel Logistics – Transport & Logistics Sector Meondo Holdings Pty Ltd – Franchising Sector Siyaka – Family-Owned and Managed Business GreenHill Laboratories – Agriculture and Agri-Processing Sector Royal Tyres – Business, Finance and Education Sector aQuellé – Community Upliftment and Improvement Brahman Hills – Renewable Efficiency and Green Initiatives Beekman Group – Employee Wellness Durban Direct – Partnership Award SA Home Loans – Top Brand Award Entry Criteria Please note that businesses entering the awards must: Be based in KwaZulu-Natal or have a significant operational footprint in the province Submit a completed online entry form with supporting information relevant to the selected category Demonstrate business excellence, sustainability and innovation within their sector Meet the specific criteria outlined for their chosen category There is no entry fee, and businesses of all sizes are encouraged to participate.Full category details, judging criteria and submission guidelines are available on the website www. kzntopbusiness.com Top Brand Voting Open Public voting for the sought-after Top Brand Award is already underway and attracting strong support from across the province. Businesses are encouraged to mobilise clients, staff, suppliers and communities through social media and digital platforms to cast their votes. Only one vote per email address is permitted, and voting closes on 28 June 2026 at 10 pm. Finalists will receive extensive publicity across multiple media platforms, with winners announced at the prestigious gala event taking place on 16 July 2026 at the Durban ICC. For more information contact Gayle Adlam: Cell: +27(0) 83 653 0465 Email: gayle@mweb.co.za. KZN Top Business Awards 2026, brought to you by Standard Bank and the Women of Africa Group in association with East Coast Radio BUSINESS SENSE Published by: KZN Top Business, 71 Underwood Road, Hatton Estates Features & Advertising: Grant Adlam: +27 (0)83 262 9529 Editorial: Gayle Adlam: +27 (0)83 653 0465 | +27 (0)31 267 1977 | gayle@mweb.co.za Accounts: Maryke Dickinson: +27 (0)82 877 7906 | maryke@kzntopbusiness.com Design & Layout: Kerri-Lea Adlam | Kezlea Graphics | kezlea@mweb.co.za Website: www.kznbs.com

MEDIA RELEASE – 03/06/2026 AFRISAM DRIVES ASPHALT COMPLIANCE WITH UNCOMPROMISING AGGREGATE QUALITY To give asphalt the durability and performance that national road builders require, the quality and specification of aggregates must never be compromised. This is particularly important as South Africa invests in road infrastructure to support economic growth. According to AfriSam’s AfriSam Construction Materials Executive - Sales & Product Technical, Amit Dawneerangen, meeting COTO standards for aggregate in asphalt begins with meticulous quarry management. “Having our wide network of well-located quarries with suitable rock is just the starting point for sustainable delivery of quality aggregate,” Dawneerangen explains. “Natural variations in rock require that quarrying is carefully conducted to extract competent and consistent material from the deposit.” Pre-blasting functions therefore include careful mapping and testing to ensure that material is suitable before it is mined, crushed and screened. Aggregate grading, shape, strength and cleanliness all influence how well a road resists deformation, cracking and long-term wear, he points out. “Asphalt is far more sensitive to aggregate quality than many other applications,” he says. “This is reflected in the stringent specifications imposed, particularly under COTO standards. It is not possible to substitute lower quality materials and still achieve the required performance.” Parameters such as Aggregate Crushing Value (ACV), 10% Fines Aggregate Crushing Test (FACT) and Polished Stone Value (PSV) are measured to ensure compliance. This helps asphalt withstand traffic loading, resist abrasion and maintain skid resistance. If aggregates lack sufficient strength or durability, they degrade under load, leading to rutting, ravelling and structural failure. Nithia Pillay, AfriSam’s Regional Product Technical Manager for Construction Materials, highlights that compliance is not only about meeting minimum thresholds, but about delivering uniformity over time. This demands multiple checks and balances to ensure the right material is consistently delivered into the product stream. “Non-conforming materials introduce significant risk into asphalt production,” Pillay says. “Excess fines or dust contamination, for example, can compromise binder adhesion and mix stability. Similarly, weak or poorly shaped aggregates can fracture under compaction or traffic, undermining the integrity of the pavement structure.” AfriSam addresses these requirements through a combination of technical expertise, investment and rigorous quality assurance, with upstream quality control supported by advanced processing capabilities. “We invest regularly in modern crushing and screening technologies including mobile equipment to give us greater flexibility,” he says. “This allows us to meet increasingly complex and stringent asphalt specifications in the volumes that customers require.” He notes that collaborative quality assurance adds significantly to confidence across the value chain. AfriSam works closely with asphalt producers through shared testing protocols, pre-approved stockpiles and certified test certificates that confirm compliance before materials leave the quarry. AfriSam quarries conduct quarterly external SANAS accredited testing of inherent material properties for all required parameters ensuring that compliance information is not more than three months old. “We often test in collaboration with our customers using split samples,” Pillay says. “By the time the material is dispatched, it has already been approved, giving confidence in its quality throughout the process.” As roadbuilding across South Africa extends into regions not always well served by established quarries, Dawneerangen highlights that AfriSam’s investment in mobile plant is helping ensure that quality aggregate is available to asphalt producers. “It is not always easy to source the right product nearby when building roads in remote areas,” he explains. “Our wide network of fixed plants is now being augmented by mobile equipment, giving us flexible capacity to boost production while still meeting the stringent asphalt standards and specifications required.”