Graeme Palmer
Graeme graduated from the University of KwaZulu Natal with a BSocSci and LLB, thereafter completing a Certificate in Advanced Taxation and an LLM with the University of South Africa. After being admitted as an attorney in 2000 Graeme worked for a Durban firm before moving to London. During his five years in London he worked at the Official Receiver’s Insolvency Services and at the Companies Investigation Branch of the Department of Trade and Industry. He returned to South Africa in 2007 and practised at a local law firm before joining Garlicke & Bousfield as a Senior Associate in 2012. Graeme was appointed a Director in 2014 and practices in the Commercial Department specialising in tax law. He is a registered tax practitioner and the current author of three volumes of the Law of South Africa (LAWSA) on Revenue and Tax Administration. Graeme is also the Chairman of the Kloof and Highway SPCA.
Practice Area
Panel
- International Panel
Qualified Year
- 2000
Experience
- Austen Smith Attorneys (1998 - 2000)
- Francois Medalie & Company (2000 - 2002)
- Department of Trade and Industry (DTI) (London, United Kingdom) (2002 - 2006)
- Lester Hall, Fletcher (2007 - 2012)
- Garlicke & Bousfield (2012 - Present)
Membership
- Legal Practice Council, Kwazulu-Natal
- Legal Practice Council, Western Cape
- Registered Tax Practitioner – South African Revenue Service
- Chairman – Kloof & Highway Society for Prevention of Cruelty to Animals (SPCA)
Qualifications
- Bachelor of Social Science (B.Soc.Sci.) (1993 - 1995)
- Bachelor of Laws Degree (LLB) (1996 - 1997)
- Postgraduate Diploma in Advanced Taxation (PG. Cert. Tax) (2000 - 2002)
- Master of Laws (LLM) (2007 - 2010)
Education
- University of Kwazulu-Natal, Pietermaritzburg (1993 - 1995), (1996 - 1997)
- University of South Africa (2000 - 2002), (2007 - 2010)
1 Contributions by Graeme Palmer
PRACTICE NOTES
South Africa: Practical guide to corporate establishment, financing, exchange control, employment/BEE, contracting, tax, data protection, IP and competition law
Revised in December 2025
Introduction
As one of the continent’s biggest economies, South Africa offers a strong springboard for investment and commerce across Africa, especially in sub-Saharan markets. The country benefits from mature infrastructure and long-standing trading links with its neighbours. Businesses can adopt multiple structures when establishing operations in South Africa. This Practice Note outlines principal considerations for new entrants before commencing activities in the country. It is not a comprehensive manual, and tailored South African legal advice should always be obtained when forming and running a business locally.
South Africa has three spheres of government:
National
Provincial
Local
The National Assembly is the highest law-making authority, and its statutes apply nationwide. There are nine provinces, each with a legislature, a premier and an executive council. Although certain areas fall within the exclusive legislative remit of the National Assembly, provincial legislatures may craft their own laws and policies within the national framework to meet their specific...
Commercial
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