De Rebus - Volume 1998, Issue 362, March 1998

A network is simply a group of connected computers that allows people to share information (such as word-processing or spreadsheet data) and equipment (such as faxes and printers).

As we approach the end of the century, society at large is looking back and taking stock of the journey we have travelled. The legal profession, I believe, is no exception. It has become fairly unexceptional to encounter in these pages practitioners in various exalted positions. Our Minister of Justice is one. Black judges are ascending to the bench in ever-increasing numbers. Leadership positions in the organised profession are occupied by numerous black practitioners.

Sellers and purchasers of fixed property and their attorneys should, before conclusion of a contract, take the provisions of the Value-Added Tax Act 89 of 1991 into account to prevent unpleasant VAT surprises. In this article basic guidelines are given on the VAT treatment of a sale of fixed property and its implications for the seller and purchaser. * Where VAT is payable, whether at the standard rate or the zero rate, transfer duty is in terms of s 9(15) of the Transfer Duty Act 40 of 1949 (TDA) not payable.

As is the case in a number of other jurisdictions, the new South African Trade Marks Act 194 of 1993* (the Act), provides for the protection of a registered trade mark against unauthorised use in relation to goods and services similar to those for which it is registered. The provisions contained in s 34(1)(b) of the Act, are intended to replace those relating to defensive registrations in the 1963 Act, now repealed.