Why there are references everywhere
If someone tells you something about B-BBEE ownership, you are entitled to ask where it comes from. Every guide in this hub states a point in plain language and then backs it with the actual source — and this page brings all of those sources together in one place. They are public documents, and you are entitled to read them. The terms they use are defined in the B-BBEE ownership glossary.
A note on the links: court judgments sit on SAFLII and legislation on the Law Library of South Africa; a couple of these open in a normal browser but block automated tools, so open them in your browser if a link does not resolve first time. The Codes and the gazetted notices are published by the dtic and the B-BBEE Commission.
The sources
Legislation
The Acts of Parliament behind the scorecard, the fronting offence and the funding structures.
- Broad-Based Black Economic Empowerment Act 53 of 2003 · Law Library [PDF]
- B-BBEE Amendment Act 46 of 2013 · Law Library [PDF]
- Companies Act 71 of 2008 · Law Library [PDF]
- Income Tax Act 58 of 1962 · Law Library
- Taxation Laws Amendment Act 5 of 2026 · Law Library
The Codes of Good Practice & gazetted notices
The detailed rules — the ownership scorecard, the annexes, the definitions and the practice notes.
- B-BBEE Amended Codes of Good Practice — Statement 100 & Annexes (GenN 1019, GG 36928, 11 October 2013) · the dtic [PDF]
- B-BBEE Amended Codes — Statement 000, Statement 400 & Schedule 1, as replaced (GG 42496, GenNs 303, 304 & 306, 31 May 2019) · B-BBEE Commission
- B-BBEE Amended Codes — Statement 004, Statement 102, Statement 103 & Code Series 600 (QSE) (GG 38766, GenN 408, 6 May 2015) · B-BBEE Commission
- Practice Note on Discretionary Collective Enterprises (GenN 428, GG 44591, 18 May 2021) · B-BBEE Commission
- B-BBEE Regulations, 2016 (GN R.689, GG 40053, 6 June 2016) · gov.za [PDF]
Regulators & official templates
The B-BBEE Commission and the dtic — guidance, advisory opinions and the official EME affidavit.
- Broad-Based Black Economic Empowerment Commission · bbbeecommission.co.za
- the dtic — EME B-BBEE sworn affidavit (official template) · the dtic [PDF]
Court judgments
The cases on fronting, on when an organ of state must investigate, and on trust law.
- Passenger Rail Agency of SA v Swifambo Rail Agency (Pty) Ltd (2015/42219) [2017] ZAGPJHC 177; 2017 (6) SA 223 (GJ) · SAFLII
- Swifambo Rail Leasing (Pty) Ltd v Passenger Rail Agency of SA (1030/2017) [2018] ZASCA 167; 2020 (1) SA 76 (SCA) · SAFLII
- Viking Pony Africa Pumps (Pty) Ltd t/a Tricom Africa v Hidro-Tech Systems (Pty) Ltd (CCT 34/10) [2010] ZACC 21; 2011 (1) SA 327 (CC) · SAFLII
- Interwaste (Pty) Ltd and Others v B-BBEE Commission and Others (34095/21) [2023] ZAGPPHC 1179; 2024 (1) SA 439 (GP) · SAFLII
- Lupacchini NO and Another v Minister of Safety and Security (16/2010) [2010] ZASCA 108; [2011] 2 All SA 138 (SCA) · SAFLII
- Potgieter and Another v Potgieter NO and Others (629/2010) [2011] ZASCA 181; 2012 (1) SA 637 (SCA) · SAFLII
- Land and Agricultural Development Bank of SA v Parker and Others (186/2003) [2004] ZASCA 56; 2005 (2) SA 77 (SCA) · SAFLII
What we could not establish
In the interests of not overstating anything, these are the points where the guide behind this hub was unable to reach a firm answer — and says so in the text:
- The 25% target used in the second of the two net-value formulas. The scorecard prints “Refer to Annexe C”; verification agencies apply 25% in practice. See net value explained.
- Whether the 51% rule can be applied where the vehicle in the chain is a trust rather than a company. The wording refers to a “company”, and no official guidance was found either way.
- The cross-reference to Annexe 100(B) and 100(C) in paragraph 3.9.1, which omits the word “respectively” that equivalent paragraphs contain — an interpretation, not a settled position.
- The exact text of the Ministerial notice fixing the value threshold for a “major B-BBEE transaction” (generally cited as R25 million). Confirm it before relying on the figure.
- How the notional balance in a notional vendor finance structure is treated when net value is calculated. No official guidance was found — confirm with your verification agency.
- How the Annexe 100(B) criteria are applied in practice to a non-profit company.
- Whether any of the draft amendments published for comment in January 2026 has since been finalised and gazetted. None had been found as at 25 July 2026.
Where a great deal turns on one of these, take independent B-BBEE technical advice, and consider asking the B-BBEE Commission for a non-binding opinion on full disclosure of the facts — remembering that a non-binding opinion creates no safe harbour. Back to the hub, or book a consultation.