Millers inc.

15/10/2026

Can a school exclude a learner because of unpaid school fees?

The answer is not as straightforward as you might think.

Public schools may not suspend or expel a learner because their parents have failed to pay school fees. Their remedy is to pursue the outstanding debt against the parent.

Independent schools operate differently because the relationship with parents is largely contractual. However, even where an enrolment agreement allows for termination because of unpaid fees, a school cannot simply exercise that right without considering constitutional principles and the learner’s right to education.

So, when can enrolment actually be terminated? What role does procedural fairness play? And how should the learner’s best interests be considered?

In this article we explore these questions and unpack the legal position surrounding unpaid school fees, suspension, exclusion and termination of enrolment.

Visit our website to read more.

15/10/2026

This month, we have only ONE birthday to celebrate… and we suspect it’s because Sylvia is simply too special to share the birthday spotlight! 😉❤️

Sylvia, you keep us fuelled, caffeinated and functioning with your amazing coffee every single day. Let’s be honest, you’re probably responsible for half our productivity! ☕😂

May your day be filled with as much joy, love and spoiling as you bring to all of us! 🥳💕

08/10/2026

Stablecoins could change the way we think about digital payments. But how stable are they really?

Unlike highly volatile cryptocurrencies such as Bitcoin, stablecoins are designed to maintain a relatively stable value by being linked to an underlying asset, such as a national currency, commodity, or reserve asset.

Their appeal is growing in South Africa. Stablecoin trading volumes increased from less than R4 billion in 2022 to almost R80 billion in the year ending October 2025.

In this article we explore what is driving the growth of stablecoins, the risks associated with them, and the South African Reserve Bank's approach to developing an appropriate regulatory framework.

Read more here - https://www.millers.co.za/Our-Insights/ArticleDetail/Title/Stablecoins-Stability-in-a-volatile-world

07/10/2026

05/10/2026

Executive remuneration governance in South Africa has fundamentally changed.

With the Companies Amendment Act 16 of 2024 now in force, shareholder votes on remuneration policies and implementation reports are no longer merely advisory. They are binding, bringing greater accountability for boards and remuneration committees ahead of the 2026 AGM season.

In this article we unpack the key changes, including enhanced disclosure requirements, the new two strike mechanism, and what boards should do now to prepare for increased shareholder scrutiny.

Read more here - https://www.millers.co.za/Our-Insights/ArticleDetail/Title/-Remuneration-under-the-microscope

01/10/2026

Employers have a legal duty to correctly implement emoluments attachment orders.

That responsibility extends far beyond deducting money from an employee's salary. Failure to comply with the law could expose employers to financial liability and legal consequences.

In this article we explain the obligations imposed on employers, the risks of non compliance, and why robust internal processes are essential.

Read more here - https://www.millers.co.za/Our-Insights/ArticleDetail/Title/When-payroll-becomes-a-liability

29/09/2026

Estate planning is about more than deciding who receives your assets one day.

The 2026 tax amendments introduce changes that could affect how individuals approach lifetime donations, capital gains tax, estate duty and the administration of deceased estates.

With the annual donations tax exemption increasing to R150 000 and the capital gains tax exclusion in the year of death increasing to R440 000, there are new opportunities to structure your estate more efficiently.

In this article we unpack the key amendments and explain why reviewing your estate plan could be more important than you think.

Read more here - https://www.millers.co.za/Our-Insights/ArticleDetail/Title/2026-Tax-Amendments

25/09/2026

The Millers Bok Bus has officially gone off-road!

We're getting closer to the match, making our way across the country — and we're bringing the Bokkoors with us! 🏉🤣

21/09/2026

Good governance matters most when things go wrong.

The recent boardroom battle surrounding the multibillion rand Bridge Stellenbosch Development is a powerful reminder that corporate governance is about much more than ticking compliance boxes.

When shareholders, directors and business partners disagree, clearly defined roles, transparent decision making and appropriate oversight can make the difference between a manageable dispute and a costly corporate battle.

Let us look at what businesses can learn from this dispute, where we unpack important principles under the Companies Act, including the separation between ownership and control, directors’ fiduciary duties, transparency and independent oversight.

Read more here - https://www.millers.co.za/Our-Insights/ArticleDetail/Title/When-Governance-gets-tested