In the case of Clipsal Australia (Pty) Ltd v Trust Electrical Wholesalers 2007 SCA 24 (RSA), the Supreme Court of Appeal clarified a number of issues relating to design law. The SCA also introduced a number of new tests for determining novelty and infringement of design registrations.
Cybersquatting or cyberpiracy was an unexpected and accidental consequence of the domain name system of the Internet. When the first computers began connecting to each other in the 1960s, a form of identification was needed to access the various systems. Initially the networks were composed of only a few computer systems, which were associated primarily with the US Department of Defense. However, as the number of connections grew, it became clear that a more effective system was needed to regulate and maintain the domain name paths through the network (http://www.domainavenue.com).
In the recent Supreme court of Appeal (SCA) case of Reddy v Siemens Telecommunications (Pty) Ltd, the court was faced with an interesting legal question on the enforceability of a restraint of trade agreement created to protect an employer's confidential information or trade secrets gained by an ex-employee during his employment.
This article aims to provide a guide to the value added tax (VAT) treatment of certain Islamic products in South Africa. As a starting point, I will briefly discuss the two prominent Islamic financial instruments in a South African context and then consider their VAT treatment under the current VAT legislation. A complete discussion of this topic is beyond the scope of this article.
Section 23(k) of the Income Tax Act 58 of 1962 as amended (the Act), prohibits a personal services company from claiming any expenses as allowable deductions in the calculation of its taxable income, except those expenses that constitute amounts paid, or payable, to an employee of that company for services rendered by such an employee, which is, or will be, taken into account in the determination of the taxable income of such employee.