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  1. 1

    A Tax Deduction for Home Office Expenditure: The Interpretation of and Proposed Removal of the Exclusive-Use Requirement in Section 23(b) of the Income Tax Act by Claassen, Petra

    Published in Potchefstroom electronic law journal (02-10-2024)
    “…Hybrid and remote working opportunities have become more prevalent, leading to an increase in attempts to claim income tax deductions for home office…”
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    Journal Article
  2. 2

    Shareholder Loans: Fact or Fiction by Stevens, Richard Arno, Steyn, Liline

    Published in Potchefstroom electronic law journal (02-10-2024)
    “…Shareholder loans are often used as an alternative to traditional third-party loans or equity especially for private companies in various jurisdictions,…”
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    Journal Article
  3. 3

    The Protection of Human Rights in South Africa: Unpacking the Duty of the State to Realise the Right to Development by Fobosi, Siyabulela Christopher

    Published in Potchefstroom electronic law journal (20-09-2024)
    “…The 1986 United Nations Declaration on the Right to Development (DRTD) presents a multifaceted framework that blends political aspirations with principles from…”
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  4. 4

    On Collective Bargaining, Advisory Arbitration and Legal Intervention: The 1995 Labour Relations Act as a Product of Criticism of the 1956 Labour Relations Act by Germishuys-Burchell, Wilhelmina

    Published in Potchefstroom electronic law journal (13-09-2024)
    “…The Labour Relations Act 66 of 1995 (hereafter the 1995 LRA) is a product of criticism of the Labour Relations Act 28 of 1956 (hereafter the 1956 LRA). While…”
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  5. 5

    Advancing the Protection of the Right to Freedom of Religion in South Africa by De Freitas, Shaun

    Published in Potchefstroom electronic law journal (13-09-2024)
    “…Since the inception of South Africa's democracy, the Constitutional Court has been confronted with only a few challenges regarding the protection of the right…”
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    Journal Article
  6. 6

    A Commentary on the Jurisdictional Challenges in the Rand- Dollar Exchange Manipulation "Cartel": Competition Commission of South Africa v Bank of America Merrill Lynch International Designated Activity Company [2023] ZACT 26 (30 March 2023) by Tavuyanago, Simbarashe

    Published in Potchefstroom electronic law journal (10-09-2024)
    “…Cartels are the most egregious of competition law transgressions, because they entail a concerted effort on the part of cartel members to deliberately distort…”
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    Journal Article
  7. 7

    A Comparative Analysis of the Design and Implementation of the Twin Peaks Model of Financial Regulation in South Africa and Australia by Chitimira, Howard, Mavhuru, Luck

    Published in Potchefstroom electronic law journal (10-09-2024)
    “…Abstract In response to the 2007-2009 global financial crisis, South Africa, like most other countries, embarked on a journey of financial regulatory reform…”
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    Journal Article
  8. 8

    The Recognition and Regulation of Smart Contracts in South Africa by Van Eck, Michele, Agbeko, Fafa Delight

    Published in Potchefstroom electronic law journal (05-09-2024)
    “…Our understanding of contracts continues to evolve. Electronic contracts that have typically taken the form of shrink-wrap, click-wrap, web-wrap, scroll-wrap,…”
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    Journal Article
  9. 9

    The Impact of Technology on Testate Succession in South Africa by Mahlaela, Teresia, Monyamane, Lesetja

    Published in Potchefstroom electronic law journal (02-09-2024)
    “…One advantage of the Fourth Industrial Revolution (4IR) era is the expedient exchange of goods and services via the Internet. The Electronic Communications and…”
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    Journal Article
  10. 10

    The The Problem of Trans-Border Information Flows in the Protection of Personal Information by Malahleka, Mthuthukisi

    Published in Potchefstroom electronic law journal (08-08-2024)
    “…Cross-border transfers of personal information have become an important integrant of international trade, global economic activities enabler and a component of…”
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    Journal Article
  11. 11

    Does Article 4(1)(a) of the Marrakesh Treaty Require Limitation to Adaptation Rights? Blind SA v Minister of Trade, industry and Competition (CCT 320/21) [2022] ZACC 33 (21 September 2022) by Forere, MA

    Published in Potchefstroom electronic law journal (01-08-2024)
    “…Central to this contribution is Article 4(1)(a) of the Marrakesh Treaty, which the Constitutional Court used to limit the exclusive right of adaptation of…”
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    Journal Article
  12. 12

    The Inclusion-Stability, Integrity and Protection (I-SIP) Methodology and the Legal Framework to Promote Financial Inclusion in South Africa by Tuba, Maphuti David, Schulze, Heinrich

    Published in Potchefstroom electronic law journal (01-08-2024)
    “…Studies have established that promoting financial inclusion in tandem with traditional financial sector policy and regulatory objectives such as financial…”
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    Journal Article
  13. 13

    Artificial Intelligence and Blockchain Technologies in Online Dispute Resolution: A Solution to Consumer Disputes in South Africa? by Ngcobo, Mnotho

    Published in Potchefstroom electronic law journal (12-07-2024)
    “…With the growth of e-commerce transactions and people living their lives online, it is important for consumer disputes to be tailored in a manner that is…”
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  14. 14

    Safeguarding the Rights of Children Living in Kinship Care in South Africa by Kruger, Hanneretha

    Published in Potchefstroom electronic law journal (11-07-2024)
    “…By the early 2000s the practice of using the foster care system as a measure to subsidise the income of families who cared for the children of relatives was…”
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  15. 15

    An Overview of the Extent of the Powers of South African Competition Authorities in the Regulation of Price Discrimination under the Competition Act 89 of 1998 in the Context of Digital Transformation by Magau, Phemelo

    Published in Potchefstroom electronic law journal (10-07-2024)
    “…The purpose of the Competition Act 89 of 1998 as amended (the Competition Act) is, among others, to promote the efficiency, adaptability and development of the…”
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  16. 16

    Navigating Reputational Risks: Cautionary Considerations for South African Banks in the Unilateral Termination of Bank-Customer Relationships by Letsoalo, Lisbeth

    Published in Potchefstroom electronic law journal (10-07-2024)
    “…Bredenkamp v Standard Bank of South Africa Ltd (SCA) and subsequent cases that followed this precedent exhibit that banks have the right to terminate the…”
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  17. 17

    The Municipal Accountability in Service Delivery: Featherbrooke Homeowners Association v Mogale City Local Municipality by Saunders, Henrike

    Published in Potchefstroom electronic law journal (08-07-2024)
    “…In the case of Featherbrooke Homeowners Association NPC v Mogale City Local Municipality the Johannesburg High Court presided over a matter which considered…”
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  18. 18

    The Potential of Spatial Planning as a Tool for Cities' Pursuit of Sustainable Development Goal 11 in Zimbabwe by Masekesa, Liberty, Fuo, Oliver

    Published in Potchefstroom electronic law journal (08-07-2024)
    “…This article analyses the extent to which the applicable legal and policy frameworks in Zimbabwe enable cities to use spatial planning to pursue the vision…”
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    Journal Article
  19. 19

    Improving Compliance with Section 4(1) of the Recognition of Customary Marriages Act 120 of 1998: Registration of Customary Marriages by Nkuna-Mavutane, Matthews Eddie, Jamneck, Juanita

    Published in Potchefstroom electronic law journal (02-07-2024)
    “…The article investigates the compliance with section 4(1) of the Recognition of Customary Marriages Act (hereafter the RCMA). The section compels spouses in…”
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  20. 20

    Exploring the International Humanitarian Law Status of Foreign Fighters in the Ukrainian International Legion of Territorial Defence by Bosch, Shannon

    Published in Potchefstroom electronic law journal (01-07-2024)
    “…This paper explores the international humanitarian law classification which applies to foreign fighters that have been enlisted in the Ukrainian International…”
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