Practice Notes

Is the secondary role of the NCA preventing a South African financial crisis?

By Munozovepi Gwata In 2008 the world was shocked by what was considered by many, as the worst economic crisis since the Great Depression. The 2008 economic crisis was detrimental […]

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The deductibility of front-end fees

By Pranith Mehta Front-end fees are not defined in the Income Tax Act 58 of 1962 (the Act), however, it is ordinarily construed as a fee payable to the lender […]

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Maintenance of common property in sectional title schemes

By Brian Agar This article takes a critical look at recent legislation regarding the maintenance of common property in sectional title schemes. It draws attention to some faults and offers […]

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The right to fair refugee status determination procedures

By Lesirela Letsebe The Constitution grants everyone the right to human dignity, life and freedom and security of the person under ss 10, 11 and 12(1). The protections under s […]

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Prescription of claims based on bill of costs

By Regomoditswe Confort Marakalla This article discusses the law relating to the taxation of a bill of costs. In particular, it reflects on whether or not a successful party’s claim […]

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Diplomatic law: Legal proceedings against a foreign diplomat in a South African court

By Riaan de Jager In a previous article, I examined the purpose of immunity, the difference between state immunity and diplomatic immunity, identified the different types of immunity, as well […]

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Income tax understatement penalties: A different view?

By Alan Lewis In the recent matter of  Mr A and XYZ CC v The Commissioner of the South African Revenue Service (KZD) (unreported case no IT13725 and VAT1426, and […]

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Search warrants: What do the courts require?

By Louis Radyn The powers with regard to the entering and searching of a premises and the seizure and forfeiture of property are mainly dealt with in s 21 of […]

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Is it lawful for an employer to institute two or more disciplinary inquiries against an employee that run parallel to each other?

By Thapelo Kharametsane Our law seems to be silent on whether or not an employer can lawfully and/or fairly institute two or more disciplinary inquiries against an employee that run […]

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Maintenance Act: May the prosecution decline to prosecute a s 31(1) matter?

By Marlene Lamprecht Section 31(1) of the Maintenance Act 99 of 1998 creates the offence of failing to make payment in accordance with a maintenance order. Section 31(1) states: ‘Subject […]

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