Case Notes: Is the supply of services in the duty-free area at an international airport in South Africa subject to VAT? Master Currency (Pty) Ltd v Commissioner for the South African Revenue Services

by | Oct 24, 2019 | SAMLJ, SAMLJ V26 I2

Case Notes: Is the supply of services in the duty-free area at an international airport in South Africa subject to VAT? Master Currency (Pty) Ltd v Commissioner for the South African Revenue Services

Authors S P van Zyl

ISSN: 1996-2185
Affiliations: Associate Professor, University of South Africa
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 515 – 532

Abstract

None

Analysis: Securing tax exemption for the income of a public school and the tax deductibility of donations to the school: Navigating the maze of South Africa’s Income Tax Act

by | Oct 24, 2019 | SAMLJ, SAMLJ V26 I2

Analysis: Securing tax exemption for the income of a public school and the tax deductibility of donations to the school: Navigating the maze of South Africa’s Income Tax Act

Authors R C Williams

ISSN: 1996-2185
Affiliations: Professor, School of Law, University of KwaZulu-Natal, Pietermaritzburg
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 498 – 514

Abstract

None

Analysis: A critical evaluation of the nature and operation of liens in South African law in comparison with Dutch law

by | Oct 24, 2019 | SAMLJ, SAMLJ V26 I2

Analysis: A critical evaluation of the nature and operation of liens in South African law in comparison with Dutch law

Authors Mitzi Wiese

ISSN: 1996-2185
Affiliations: Senior Lecturer, University of South Africa, Pretoria
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 487 – 497

Abstract

None

The legal obligation to provide for employee-related contingent liabilities when an enterprise is sold as a going concern

by | Oct 24, 2019 | SAMLJ, SAMLJ V26 I2

The legal obligation to provide for employee-related contingent liabilities when an enterprise is sold as a going concern

Authors Wilhelmina Germishuys, Marié McGregor

ISSN: 1996-2185
Affiliations: Lecturer, Department of Mercantile Law, School of Law, College of Law, University of South Africa; Professor, Department of Mercantile Law, School of Law, College of Law, University of South Africa
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 436 – 449

Abstract

None