• South African controlled foreign companies' rules and the digital economy 

  Sengwane, Khodani (Academy of Science of South Africa, 2023-11-09)

  South Africa's controlled foreign company ("CFC") rules were enacted more than two decades ago before most of today's business models existed. These are anti-avoidance rules that ensure the South African taxation of profits ...
• Comparative notes on the use of commercial litigation funding in insolvency : Australia and South Africa 

  Lombard, Sulette; Boraine, A. (Andre), 1957- (Academy of Science of South Africa, 2023-11-21)

  This article explores the application of third-party litigation funding (TPLF), also referred to as commercial litigation funding, in insolvency litigation by way of a comparison of the legal position in Australia and South ...
• Gender inequality and financial inclusion in South Africa : lessons from India 

  Ncube, Princess Thembelihle (Unisa Press, 2023-06)

  This article examines the intersection of gender inequality and financial inclusion in South Africa, focusing on drawing lessons from India’s experience. Despite progress in financial inclusion initiatives in South Africa, ...
• Unpacking the issue of progressive realisation of the basic income grant : a South African perspective 

  Kgaphola, Motsoko Juniet; Tshoose, C.I. (Unisa Press, 2023-12)

  This article examines the issue of progressive realisation of the Basic Income Grant (‘BIG’) in South Africa. The article locates the BIG within the broader framework of the specific provisions of the Constitution of the ...
• The regulatory nexus between the promotion of financial education and financial inclusion in enhancing consumer protection in South Africa 

  Magau, Phemelo (University of Pretoria, 2023)

  This paper seeks to share some insights on the regulatory aspects of the promotion of financial education and financial inclusion to enhance consumer protection in South Africa. In recent years, policymakers in different ...
• The regulation of cryptocurrencies to combat money laundering crimes in South African banking institutions 

  Ncube, Princess Thembelihle; Kabwe, Ruddy (University of Pretoria, 2023)

  Cryptocurrencies have become an increasingly popular means of conducting financial transactions globally, and South African banking institutions have not been immune to this trend. However, the pseudonymous nature of ...
• The constitutional disqualification for unrehabilitated insolvents from being members of Parliament 

  Mabe, Zingapi (University of Pretoria, 2023-06)

  In South Africa, the status of being an unrehabilitated insolvent has many effects and one of them is the disqualification from being a member of parliament (MP). This article considers the constitutional disqualification ...
• The extraordinary in the ordinary : the devil is in the (sometimes unexpected) details of section 34 of the Insolvency Act 24 of 1936 and the actio Pauliana 

  Smith, Alastair (University of Pretoria, 2023-06)

  A recent case offers an opportunity to consider two types of impeachable dispositions in insolvency law. One is the transfer of a trader’s business under section 34(1) of the Insolvency Act, and the other is the ...
• NCA Plant Hire CC v Blackfield Group Holdings (Pty) Limited [2021] JOL 51810 (GJ) : some critical observations on the legal effect of a provisional winding-up order 

  Boraine, A. (Andre), 1957-; Swart, Willem Jacobus Christiaan (University of Pretoria, 2023-06)

  No abstract available.
• Monareng v Dr JS Moroka Municipality 2022 43 ILJ 1855 (LC) - Affirmation that resignation by an employee constitutes a point of no return : or does it? 

  Sengwane, Khodani; Van Eck, B.P.S. (Stefan) (University of Pretoria, 2023-06)

  No abstract available.
• "Much ado about nothing"? The historical journey towards financial inclusion for Zimbabwe's low-earning consumers 

  Boterere, Shammah God'swill; Boraine, A. (Andre), 1957- (Sweet and Maxwell, 2023-12)

  An investigation into the debt relief measures available to consumer debtors in Zimbabwe reveals that the former and now repealed insolvency statutes did not cater for debtors with smaller estates such as No-Income-No Asset ...
• Bank resolution in South Africa : recent developments 

  Nyaude, Ashley Batsirai; Van Heerden, C.M. (Corlia) (Wiley, 2024)

  In this contribution, the authors explore recent developments in South Africa's approach to bank resolution, assessing compliance of its new regime with the Financial Stability Board's Key Attributes of Effective Resolution ...
• Accountability, estoppel and bypassing of the municipal finance Management Act : a note on Merifon (Pty) Ltd v Greater Letaba municipality trilogy 

  Maloka, Tumo Charles; Sefoka, Isaiah Mmatipe (Unisa Press, 2022)

  Accountability and transparency reinforce the constitutional principles of governance, which constitute equality before the law, separation of powers, legality and the rule of law, which are central to the conception of ...
• Should magistrates take down confessions? 

  Curlewis, Llewelyn Gray; Gravett, W.H. (Willem) (Nelson Mandela Metropolitan University, Faculty of Law, 2022)

  Section 217(1) of the Criminal Procedure Act 51 of 1977 (the Act) sets forth the requirements for the admissibility of a confession made by any person in relation to the commission of an offence. Section 217(1)(a) provides ...
• Execution against residential immovable property in terms of High Court Rule 46A 

  Brits, Reghard (Juta Law, 2021)

  This article provides an overview of and commentary on High Court Rule 46A, which deals with the procedural rules for executing a judgment debt against residential immovable property. Rule 46A focusses on two main aspects: ...
• Withholding a tax refund : did the high court apply Section 190 of the Tax Administration Act 28 of 2011 correctly? 

  Van Zyl, Stephanus Phillipus; Fritz, C. (LexisNexis, 2021)

  Artikel 190 van die Wet op Belastingadministrasie 28 van 2011 maak daarvoor voorsiening dat die Suid Afrikaanse Inkomstediens ("SAID") 'n belastingtenugbetaling wat aan 'n belastingpligtige verskuldig is, in sekere ...
• The delinquent director remedy in terms of the companies act 71 of 2008 Organisation undoing tax abuse v Myeni 2020 3 All SA 578 (GP) 

  Scott, Tshepiso (LexisNexis, 2021)

  Die Maatskappywet 71 van 2008 (die "Wet") het 'n innoverende en unieke remedie daargestel wat dit moontlik maak om persone wat direkteure van maatskappye is, of was, as misdadige direkteure te verklaar, of onder 'n ...
• Proper prosecution and conviction or blunder? - S v Catzavelos (Randburg Magistrate's Court, convicted 5 December 2019, sentenced 28 February 2020) 

  De Villiers, Wium P. (LexisNexis, 2021)

  Catzavelos, 'n Suid-Afrikaanse burger, het gedurende 2018 in Griekeland 'n video van homself gemaak waarin hy die k-woord gebruik het terwyl hy juig oor die afwesigheid van swart mense op die strand. Hy het terwyl hy in ...
• Common law and statutory rights of residential tenants during the lockdown in South Africa 

  Dube, F.; Ncube, Princess Thembelihle (LexisNexis, 2021)

  Die COVID-19-pandemie het regoor die wereld ekonomiese verwoesting gesaai. In baie stede staar residensiele huurders, wat hulle werke as gevolg van die ekonomiese slagting verloor het, haweloosheid in die gesig. Sodanige ...
• Just how voluntary is ‘voluntary’ for purpose of a voluntary disclosure application in terms of Section 226 of the Tax Administration Act 28 of 2011? 

  Van Zyl, Stephanus Phillipus; Carney, T.R. (LexisNexis, 2021)

  Artikel 226, saamgelees met artikel 227 van die Wet op Belastingadministrasie 28 van 2011, maak daarvoor voorsiening dat 'n belastingpligtige sy nienakoming kan regstel deur om 'n vrywillige openbaarmakingsooreekoms ...

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