• Section 25 vortices (part 1) 

      Van Der Walt, A. J. (Juta Law, 2016-10)
      Roux introduced the notion of the “arbitrariness vortex” to illustrate his observation that the constitutional court’s FNB decision could “telescope many of the issues that might have been addressed (and in comparative ...
    • Section 25 vortices (part 2) 

      Van Der Walt, A. J. (Juta Law, 2016-12)
      Even when he first identified the arbitrariness vortex, Roux pointed out that courts may well not follow the methodology set out in the FNB case strictly and that deviations might reduce the vortex effect in some cases. ...
    • Share value shifting: a comparison between the anti-avoidance provisions in South African and Australian tax legislation 

      Jansen van Rensburg, Enelia (Juta Law Publishing, 2007-02)
      INTRODUCTION: For as long as countries have imposed capital gains tax (CGT), taxpayers have been looking for ways of transferring economic value without becoming liable to pay it. Since CGT is usually triggered by the ...
    • Should teachers have the right to strike? The expedience of declaring the education sector an essential service 

      Calitz, Karin; Conradie, Riana (Juta Law Publishing, 2013-01)
      Concern about the impact of teachers' strikes on the right of children to basic education has led to calls that education should be designated an essential service. The authors argue that this is not feasible as it is not ...
    • Some thoughts on the meaning of expenditure in the Income Tax Act 

      Jansen van Rensburg, E. C. (Juta Law, 2013-01)
      In calculating a taxpayer’s taxable income under the Income Tax Act 58 of 1962 (“the act”), a deduction of his “expenditure … actually incurred” is allowed against the taxpayer’s income. The meaning of the word “expenditure” ...
    • Sport and nuisance law 

      Van der Walt, A. J. (Juta Law, 2010-01)
      The author analyses the Supreme Court of Appeal decision in Allaclas Investments (Pty) Ltd v Milnerton Golf Club and concludes that there is a good explanation for the seemingly harsh decision to interdict the golf club ...
    • Steel and propane : the efficiency defence and horizontal mergers 

      Sutherland, Philip (Juta Law, 2008-01)
      This contribution evaluates the impact of s 12(1)(a)(i) of the Competition Act 89 of 1998 (the 'efficiency defence') on horizontal mergers - that is to say, mergers between firms that compete in the same markets. Horizontal ...
    • The taxation of trusts in SADC member States 

      Du Plessis, Izelle (Juta Law, 2018)
      Many Southern African Development Community (“SADC”) member states use trusts and they have proved to be very popular in some of these states. This article examines the way in which income acquired by a trust is taxed in ...
    • Telemedicine: a South African legal perspective 

      Le Roux, A. (Juta Law, 2008-01)
      The provision of healthcare services has changed rapidly and extensively over the past century, from what we now believe to be the cruel and inhumane treatments of the past, to the brilliant advances in technology currently ...
    • To debar or not to debar : when to endorse a contractor on the register for tender defaulters 

      Williams, Sope; Quinot, Geo (Juta Law, 2008-01)
      The Prevention and Combating of Corrupt Activities Act 12 of 2004 (the Corruption Act) provides in s 29 for the creation by the National Treasury of a Register for Tender Defaulters. A court convicting a contractor on ...
    • Trade usage : still law made by merchants for merchants 

      Coetzee, Juana (Juta Law, 2016-03)
      INTRODUCTION: Trade usage has always played an important role in the legal regulation of international sales. For example, trade usage is used to define the concept of reasonable time in which the buyer or seller has to ...
    • Transformative constitutionalism and the development of South African property law (part 1) 

      Van Der Walt, A. J. (Juta Law, 2005-01)
      One of the most complicated and controversial questions in contemporary South African legal theory is whether (and how, and why) constitutional provisions - particularly the rights provisions in the bill of rights - can ...
    • Transformative constitutionalism and the development of South African property law (part 2) 

      Van Der Walt, A. J. (Juta Law, 2006-01)
      South African courts and academic commentators had relatively frequent re- course to German theory on the application issue during the early stages of constitution writing and the development of a new constitutional ...
    • Vicarious liability of employers : reconsidering risk as the basis for liability 

      Calitz, Karin (Juta Law, 2005-02)
      Vicarious liability is a doctrine of liability without fault in terms of which one person is held liable for the unlawful acts of another. In the context of the employment relationship, the employer can be held liable ...