About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

32 S. Afr. Mercantile L.J. i (2020)

handle is hein.journals/safrmerlj32 and id is 1 raw text is: SA MERCANTILE LAW JOURNAL Vol 32 No 1 2020 Date of publication: October 2020 CONTENTS Articles 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? ........................................ Louis Botha, Zoe Meyer & Anton Kok 1 The Reversal of Electronic Payments Under South African Law: Possible Guidance from Recent Developments in European Union Law .............................................................. WG Schulze 22 A Deceased Taxpayer: 'Juristic Person' for Constitutional Purposes? ............................................................. Fareed Moosa 51 To Tax or not To Tax? Questioning Customer Loyalty Programmes .................. Sumarie Swanepoel & Teresa Pidduck 75 Analysis The Cycles of Affirmative Action in the Transformation of the Workplace ................................................... Muriel Mushariwa 99 The Development of the South African Office of the Tax Ombud: From 2013 to 2020 and Beyond ........................................................................... Thabo Legwaila 113 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 ................................. Lynette Visagie-Swart & Vivienne Lawack 129 Case Note The Breakdown of the Trust Relationship Between Employer and Employee as a Ground of Dismissal: Interpreting the Labour Appeal Court's Decision in Autozone ............................................................... CI Tshoose & R Letseku 156

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most