I think every law-abiding South African is thoroughly fed up with the apparently endless waves of crime that engulf the country. Gauteng has been likened, with good cause, to a war zone. It may be that some forms of crime are reducing, as the SA Police Service claims, but the sheer scale of the continuing deluge is positively scary.
In his article 'Which bits of the Constitution to ignore' [June 2007, p22], Nicholas Taitz elaborates on South Africa's obligation to promote and protect human rights in its foreign policy. In particular, Taitz holds that this obligation could be extended to the condemnation of police action in Zimbabwe when opposition leader Morgan Tsvangirai was injured when taken into police custody.
With Value-added Tax (VAT) being a consumption tax, it is not surprising that revenue authorities and tax courts around the world are often called on to rule on the VAT implications of the consumption of goods and services other than just food and beverages.
The anticipated change from STC to a final withholding tax has created speculation as to when the change will be implemented, what the transition provisions will be and how financing structures will be affected, for example BEE financing structures.
Salary structuring or 'salary sacrifice' as it is often called involves the substitution of a taxable component of an employee's remuneration package in favour of a nontaxable or a reduced taxable component. What is important regarding these arrangements is that it must reflect the consensual framework of the employment relationship and what flows from the employment contracts, policies and fund rules, must be reflected in practise.
The South African Institute of Intellectual Property Law (SAIIPL), was founded in 1954 and has 289 members (of which 108 are student members). The members are either patent attorneys, patent agents or trade mark practitioners, specialising in the IP field and representing law firms, as well as corporate law advisers and members of academia.
I plug the red Vodafone Mobile Connect HSDPA/3G data card into my laptop. Click on “connect," wait for it to identify the Vodacom network and then pray to St Isidore of Seville, the patron saint of technology, that I am going to get more than a bar of connectivity. As events unfold though, I think St Dogbert (*) would have been the better option for my prayers.
New regulations clarify production and labelling of bottled water
The South African bottled water industry is worth about R1,5bn annually, with around 100 bottlers countrywide producing around 270 million litres a year between them. Yet it is only since July this year that the sector has been specifically regulated and monitored by the Department of Health. The South African bottled water industry is worth about R1,5bn annually, with around 100 bottlers countrywide producing around 270 million litres a year between them. Yet it is only since July this year that the sector has been specifically regulated and monitored by the Department of Health.
Growing up in the 1980s and 1990s, children were assailed with advertisements depicting cartoon-type characters, urging them towards so-called 'junk' food. Many will remember 'Simba the lion,' the 'Chomp bar hippopotamus,' and the 'Oros man', 'Frederick and Charlie' – the plastic toy fox and crow found in Kentucky Fried Chicken children's boxes – were also firm favourites. Even though many parents were under no illusion as to the nutritive value of such foods, it was often difficult to ignore children's persistent pleas.
Credit providers should familiarise themselves with the definition of an "incidental credit agreement" as contemplated in the National Credit Act (NCA). The reason is that a credit provider does not physically sign and conclude an incidental credit agreement.
The expression “Heraldic Works" conjures up works of creation such as works of art, badges, emblems, coats of arms. The Heraldry Act (18 of 1962) makes provisions for the registration of badges, emblems, coats of arms. To do this, s3 establishes a Bureau of Heraldry which can register various emblems or badges such as coats of arms, municipal logos or “other heraldic representations." An “heraldic representation" is defined as meaning a badge, coat of arms, or other emblem.