Recent articles and research – September 2022

September 1st, 2022

Abbreviation Title Publisher Volume/issue
BTCLQ Business Tax and Company Law Quarterly



(2022) 13.1


Fundamina Fundamina Juta (2021) 27.2


African constitutional law

Mujuzi, JD ‘Mandatory bail in Uganda: Understanding Article 23(6) of the Constitution in the light of its drafting history’ (2021) 27.2 Fundamina 38.

Maritime law

Surbun, V ‘The pirate as Hostis Humani Generis: The illegitimate enemy’ (2021) 27.2 Fundamina 67.

Regulation of medical profession

Wildenboer, L ‘Raising the yellow flag: Legal regulation to contain the spread of smallpox and other contagious diseases in the Zuid-Afrikaansche Republiek’ (2021) 27.2 Fundamina 87.

Tax Administration Act

Rudnicki, M ‘Reportable arrangements under the TAA: An overview’ (2022) 13.1 BTCLQ 27.

Tax exemptions

Seligson SC, M ‘A purposive interpretation of the “qualifying purpose” exemption in sections 8E and 8EA of the Income Tax Act’ (2022) 13.1 BTCLQ 7.

Tax liability

Clegg, D ‘Source and the remote worker’ (2022) 13.1 BTCLQ 1.

Traditional African Institutions

Mamashela, M ‘The history of the creation of the customary law of marriage and divorce in the Natal Colony, Zululand and KwaZulu from 1869 to 1985’ (2021) 27.2 Fundamina 1.

Value-Added Tax Act

Kruger, D ‘VAT and the issue and redemption of tokens, stamps and vouchers’ (2022) 13.1 BTCLQ 16.


Kathleen Kriel BTech (Journ) is the Production Editor at De Rebus.

This article was first published in De Rebus in 2022 (Sept) DR 35.

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