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A cryptocurrency wallet: Is it “relevant material” for tax administration purposes?
(Siber Ink, 2020)
This article shows that wallets storing cryptocurrency are intangible property
so that they ought to qualify as a ‘thing’ within the meaning of this term in
section 1 of the Tax Administration Act 28 of 2011, read with ...
A plea of double jeopardy by accused employers: are there limits?
(Nelson Mandela University, 2021)
The rule against double jeopardyentails that, generally, apersoncannot be charged more than oncefor the same, or substantially the same, offenceor misconduct in respect of whichhe or she has been convicted or ...
‘Citizenship by naturalisation: Are Regulations 3(2)(b) and (c) to the South African Citizenship Act 88 of 1985 invalid?’
(Juta, 2021)
This article argues that regulation 3(2)(b), read with regulation 3(2)(c), issued pursuant to section 23(f) of the South African Citizenship Act 88 of 1995 (“1995 Act”), is invalid and ought to be set aside on judicial ...