South African Mercantile Law Journal
Mrs Z Taljaard (Managing Editor); Prof N Botha (Editor)
ISSN: 1015-0099
Year: 1988 – Current
Published: Tri-annually
Accreditation(s):
About this publication
The South African Mercantile Law Journal is a specialised journal published by Juta Law and the Faculty of Law, University of South Africa. It is devoted to publishing material in the field of mercantile and business law. This journal is not intended as a businessman’s journal. It is aimed at practitioners in these areas of law.
VOLUMES AND ISSUES
Volume / Issue
Volume 32 Issue 1, 2020
Tax Legislation and the Right to Equality: Does Section 23(m) of the Income Tax Act 58 of 1962 Rationally Differentiate Between Salaried Individuals and Individuals Who Earn Their Income Mainly from Commission?
Authors: Louis Botha, Zoë Meyer & Anton Kok
Source: South African Mercantile Law Journal, pp 1 – 21 (2020 I1)
The Reversal of Electronic Payments Under South African Law: Possible Guidance from Recent Developments in European Union Law
Author: WG Schulze
Source: South African Mercantile Law Journal, pp 22 – 51 (2020 I1)
A Deceased Taxpayer: ‘Juristic Person’ for Constitutional Purposes?
Author: Fareed Moosa
Source: South African Mercantile Law Journal, pp 51 – 74 (2020 I1)
To Tax or not To Tax? Questioning Customer Loyalty Programmes
Authors: Sumarie Swanepoel & Teresa Pidduck
Source: South African Mercantile Law Journal, pp 75 – 98 (2020 I1)
The Cycles of Affirmative Action in the Transformation of the Workplace
Author: Muriel Mushariwa
Source: South African Mercantile Law Journal, pp 99 – 112 (2020 I1)
The Development of the South African Office of the Tax Ombud: From 2013 to 2020 and Beyond
Author: Thabo Legwaila
Source: South African Mercantile Law Journal, pp 113 – 128 (2020 I1)
An Overview of the First Draft of the Conduct of Financial Institutions Bill and the Potential Impact on the National Payment System in South Africa
Authors: Lynette Visagie-Swart & Vivienne Lawack
Source: South African Mercantile Law Journal, pp 129 – 155 (2020 I1)
The Breakdown of the Trust Relationship Between Employer and Employee as a Ground of Dismissal: Interpreting the Labour Appeal Court’s Decision in Autozone
Authors: CI Tshoose & R Letseku
Source: South African Mercantile Law Journal, pp 156 – 174 (2020 I1)