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.
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.