The Tax Workbook has been designed to be used by students and lecturers, to provide the maximum benefit to each user.

Each chapter deals with a specific topic or topics and the chapter contents progress from relatively easy questions to more difficult questions dealing with integrated problems.

Throughout the past 50 years, the courts have been a battleground for contesting political forces as more and more conflicts that were once fought in Parliament or in streets, or through strikes and media campaigns, find their way to the judiciary.

Certainly, the legal system was used by both the apartheid state and its opponents. But it is in the post-apartheid era, and in particular under the rule of President Jacob Zuma, that we have witnessed a dramatic increase in ‘lawfare’: the migration of politics to the courts.

The authors show through a series of case studies how just about every aspect of political life ends up in court: the arms deal, the demise of the Scorpions, the Cabinet reshuffle, the expulsion of the EFF from Parliament, the nuclear procurement process, the Cape Town mayor…

Charles Abrahams is a world-class lawyer who sued multinationals for colluding with the apartheid government, but at twelve he was determined to become a world-famous heartsurgeon. Then a school inspector shattered his dream: coloured children from the Cape Flats 'should not aim too high'. Class Action is the story of how Charles aimed high anyway, despite a childhood that included forced removal, dire poverty and the deep sense of shame of being neither white nor a 'white coloured'. As one of eleven children in a poor family, he experienced constant hardship and family strife.

Violence was ubiquitous: his street was notorious for its gang fights, his father abused his mother at home, and schoolteachers beat darker-skinned children like him. Charles wanted a larger life, and he found it through student politics, anti-apartheid activism and reading. He studied relentlessly, finding not only formidable political weapons, but a means to delve into the damage apartheid had done to his personal identity, selfesteem, sexuality and morality. He went on to qualify as a lawyer and, after defending local gangsters, he sought to do good through human-rights and class-action law. He has since spearheaded some of South Africa’s most historic, groundbreaking lawsuits, pursuing justice for ordinary citizens whose lives were ruined by powers too profit-driven to ever think about them.

Class Action depicts a remarkable journey of resistance and healing in reaction to institutionalised greed and racism and the harm it has done to our identities, our relationships and the people of our country.

The healing power of life writing, one shared story at a time

This Is How It Is a “refreshing, poignant and wide-ranging” (Helen Moffett) collection of real life experiences: 52 stories, prose and poetry, that tell of a man who is anxious about an HIV test; a child with an alarming nose for gossip and a girl who is saved by the enemy in a war zone. Some of the writers are grieving the loss of a child or struggling with addiction, abuse, bullying or betrayal. Most of these writers have never been published before. They wrote these stories primarily to bear witness to their lives and the troubled times in which we live. Putting traumatic experiences down on paper can help people work through shame, guilt and fear, releasing them from the traps they lay. Writing is sometimes able to turn a painful incident into something more manageable, even beautiful.

Sharing stories can also heal both the writer and the reader. When we first meet a stranger, we make assumptions about them. When we hear of their life in their own words, we find that many of our negative assumptions are wrong. Often we discover that we are more alike than we are different. Our magnificent world is in trouble, much of it because we are not paying attention to what is right in front of us. When the facts don’t stir us to reconsider, story can. This anthology invites us to become curious and reflective rather than fearful and defensive. It encourages us to climb down from the ladder of hierarchy and competition and to join the circle of relationship and humanity by becoming vulnerable enough to share and listen to our own and each other’s half-hidden stories.

But equally importantly, Bongani Kona, 2016 Caine Prize finalist, reminds us: “We forget that the most daring thing we can do is to allow ourselves to be seen. To stand before the world and to say this is who I am. This is how it is.”

About THE LIFE RIGHTING COLLECTIVE: The Life Righting Collective (LRC) runs courses for anyone who wants to learn to write about their experiences. The approach promotes self-discovery, self-recovery and more effective communication. It raises funds to make courses available to those in need of sponsorship and to provide platforms for these life stories to be published. Sharing experiences with a wide readership can help reduce discrimination and promote mutual understanding. Visit the website: www.liferighting.com

A secret torment for some, a proud responsibility for others, ‘black tax’ is a daily reality for thousands of black South Africans. In this thought-provoking and moving anthology, a provocative range of voices share their deeply personal stories.

With the majority of black South Africans still living in poverty today, many black middle-class households are connected to working-class or jobless homes. Some believe supporting family members is an undeniable part of African culture and question whether it should even be labelled as a kind of tax. Others point to the financial pressure it places on black students and professionals, who, as a consequence, struggle to build their own wealth. Many feel they are taking over what is essentially a government responsibility. The contributions also investigate the historical roots of black tax, the concept of the black family and the black middle class.

In giving voice to so many different perspectives, Black Tax hopes to start a dialogue on this widespread social phenomenon.

The Land Is Ours tells the story of South Africa’s first black lawyers, who operated in the late nineteenth and early twentieth centuries. In an age of aggressive colonial expansion, land dispossession and forced labour, these men believed in a constitutional system that respected individual rights and freedoms, and they used the law as an instrument against injustice.

The book follows the lives, ideas and careers of Henry Sylvester Williams, Alfred Mangena, Richard Msimang, Pixley ka Isaka Seme, Ngcubu Poswayo and George Montsioa, who were all members of the ANC. It analyses the legal cases they took on, explores how they reconciled the law with the political upheavals of the day, and considers how they sustained their fidelity to the law when legal victories were undermined by politics.

The Land Is Ours shows that these lawyers developed the concept of a Bill of Rights, which is now an international norm. The book is particularly relevant in light of current calls to scrap the Constitution and its protections of individual rights: it clearly demonstrates that, from the beginning, the struggle for freedom was based on the idea of the rule of law.

The objective of the authors and publishers of the book is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general practitioners.

This edition is up to date with the amendments that were issued in Bill format or that were promulgated during 2019. As far as income tax is concerned, most of the amendments apply to the 2020 year of assessment, that is, years of assessment ending on 28 February 2020 for persons other than companies, and financial years ending during the period of 12 months ending on 31 March 2020 for companies.

In this edition students are assisted in preparing for the qualifying examination of chartered accountants. All the discussions in the book that fall outside the 2021 syllabus of the Initial Test of Competence (ITC) are shaded in the headings of the relevant paragraphs. Students preparing for the Tax Professional qualification should, however, still include the shaded sections in their preparation.

The South African Law of Persons provides law students with a thorough understanding of the principles of the law of persons.

In a concise and comprehensive manner, the publication includes discussion of the implications of the constitutional principles of the law of persons.

The law has developed considerably in several areas since the publication of the fourth edition in 2014.

Barring a few exceptions, the research that preceded the publication of this book was concluded in January 2018.

General Principles of Commercial Law is a concise compendium written specifically for non-law students. Written by experienced commercial law lecturers in the Department of Mercantile Law at the University of South Africa, it has been a prescribed text for undergraduate non-law students at various South African tertiary institutions for the past 28 years.

General Principles of Commercial Law provides students with a succinct exposition of the general principles of commercial law. It covers a wide range of topics influenced by the registration requirements of the Independent Regulatory Board for Auditors.

The ninth edition has been updated to reflect recent statutory and other developments in commercial law and includes:

• A revised chapter on credit agreements to reflect recent amendments to the National Credit Act 34 of 2005.
• A new chapter 24 that deals with various aspects of banking law, including a discussion of selected aspects of both the Banks Act 94 of 1990 and the Financial Sector Regulation Act 9 of 2017; an introduction to the principles of indigenous banking law; and the important aspect of financial inclusion.
• An expanded chapter on methods of payment, which includes a discussion of selected modern types of digital payment and other developments in the sphere of payments, including cryptocurrencies.

The casebook on the South African law of persons provides clear and concise analysis of the facts and principles enunciated by the courts on the law of persons. It contains commentary and extracts from cases referred to in The South African law of persons.

What would you do if you discovered that the food you have been told is good for you is actually the cause of your ill health …?

In December 2010, Professor Tim Noakes was introduced to a way of eating that was contrary to everything he had been taught and was accepted as conventional nutrition ‘wisdom’. Having observed the benefits of the low-carb, high-fat (LCHF) lifestyle first-hand, and after thorough and intensive research, Noakes enthusiastically revealed his findings to the South African public in 2012. The backlash from his colleagues in the medical establishment was as swift as it was brutal, and culminated in a misconduct inquiry launched by the Health Professions Council of South Africa (HPCSA). The subsequent hearing lasted well over a year, but Noakes ultimately triumphed, being found not guilty of unprofessional conduct in April 2017.

In Lore of Nutrition, he explains the science behind the LCHF/Banting diet, and why he champions this lifestyle despite the constant persecution and efforts to silence him. He also discusses at length what he has come to see as a medical and scientific code of silence that discourages anyone in the profession from speaking out against the current dietary guidelines. Experienced journalist Marika Sboros provides the full backstory to the HPCSA hearing, which reads like something out of a spy novel.

Written in an accessible style, Lore of Nutrition is informative, highly controversial and an eye-opener for anyone who cares about their health.

You have a residential investment property. Perhaps you are already renting it out. But are you doing it like a pro and do you know how to maximise your return from it?

In this book, property management expert David Beattie distils two decades of experience into easy-to-implement steps and shows you how to manage your property like a professional landlord. His goal is to help you make more money in less time and with fewer hassles, by showing you how to run your property investment like a business; navigate and comply with South African rental laws with ease; attract, screen, place and keep high-quality tenants; ensure successful and consistent rent collection; and maintain your property with the least effort and money.

The book also includes templates for all the documents the prospective landlord needs.

This now well established labour law text has been updated to reflect the law as of September 2017.

Labour Law Rules has provided a highly accessible text on labour, equity, social security and skills development laws over many years. It discusses these laws against a background of the country supporting the principle of ‘decent work,’ high unemployment, the insufficient creation of sustainable and decent jobs, and income inequality, all exacerbated by an increase in atypical work, skills shortages, as well as insufficient enforcement of laws.

A title deed = tenure security. Or does it? This book challenges this simple equation and its apparently self-evident assumptions. It argues that two very different property paradigms characterise South Africa.

The first is the dominant paradigm of private property, referred to as an ‘edifice’, against which all other property regimes are measured and ranked. However, the majority of South Africans gain access to land and housing through very different processes, which this book calls social or off-register tenures. These tenures are poorly understood, a gap Untitled aims to address. The book reveals that ‘informal’ and customary property systems can be well organised, often providing substantial tenure security, but lack official recognition and support. This makes them difficult to service and vulnerable to elite capture.

Policy interventions usually aim to formalise these arrangements by issuing title deeds. The case studies in this book, which span both rural and urban contexts in South Africa, examine these interventions and the unintended consequences they often give rise to. Interventions based on an understanding of locally embedded property relations are more likely to succeed than those that attempt to transform them into registered tenures. However, emerging practices hit intractable obstacles associated with the ‘edifice’, which only a substantial transformation of the legal paradigms can overcome.

Unafraid to challenge the status quo, CR Snyman's sixth edition of Criminal Law takes a challenging look at criminal law in South Africa.

This work has been thoroughly revised in light of important changes in the South African legal system, with updated reference to the latest reported judgements.

The 9th edition of Hockly's insolvency law follows the expanded format of the previous two editions. The basic purpose of the book remains the same: to provide a concise, yet fairly detailed, account of the law of insolvency, winding-up and judicial management. The book aims at a wide readership. For the subject specialist, it provides an update of developments in the law relating to insolvency and winding-up; for students, it is a text for both undergraduate and postgraduate study; and for insolvency practitioners, it may be used as a guide and a quick source of reference. The appendices contain specimen applications, specimen estate accounts, the Insolvency Act, relevant extracts from the Companies Act and the Close Corporations Act, and the Cross-Border Insolvency Act.

It is well known that the African National Congress was formed in 1912 and is considered the oldest political organisation on the African continent. What is often not widely known is that the person who founded it was one Pixley ka Isaka Seme, a thirty-year-old black South African from Inanda outside the city of Durban.

What is remarkable about Seme’s achievement in founding the ANC is not only that he succeeded where most had failed at forging black political unity. It is also the speed at which he did it. He had just returned to South Africa from the United Kingdom and the United States of America, where he had been a student since he was a teenager. In slightly over a year the founding conference of the ANC was convened and he was at its helm as the main organiser.

Seme also established a national newspaper, became one of the pioneering black lawyers in South Africa, bought land from white farmers for black settlement right at the time when opposition to it was gaining momentum, became a sought-after adviser and confidant to African royalty, and was considered a leading visionary for black economic empowerment. And yet, when he became president general of the ANC in the 1930s, he brought it to its knees through sheer ineptitude and an authoritarian style of leadership. On more than one occasion he was found guilty for breaching the law, which partly led to him being struck off the roll of attorneys.

This book discusses in detail Seme’s extraordinary life, from his humble beginnings at Inanda Mission to his triumphs and disappointments across the continents, in his public and private life. When Seme died in 1951 he was bankrupt and his political standing had suffered greatly. And yet he was praised as one of the greatest South Africans ever to have lived. For all this, he has largely been forgotten. This biography brings the remarkable life of this extraordinary South African back to public consciousness.

The Law of Contract in South Africa 3e provides a comprehensive, rigorous and accessible introduction to the principles of contract law.

The texts concise explanation assists readers to clearly understand the nuances of the subject matter, while developing applied, critical and reflective thought.

In Rule Of Law, Glynnis Breytenbach reflects back on her career as a prosecutor, including specific cases she has tried, and on her life to provide a fascinating commentary on the importance of the independence of judicial institutions and the precariousness of this independence.

Her current challenges are directly linked to how outspoken she is and how she continues to campaign fiercely for the rule of law in this country.

Air Law: A comprehensive sourcebook for Southern African pilots is the first book on air law published by a leading academic and is intended to serve the Southern African pilots' community. Written in a straight-forward style, Air Law is fully referenced and clearly presented. The book provides student pilots and their instructors with the in-depth knowledge that pilots need to pass their examinations and obtain their licences. Air Law offers private pilots a source of legal reference that will enable them to remain competent and compliant aviators and guides them through complex regulations. Air Law will also help commercial pilots to secure the core knowledge of air law that they need to progress to advanced procedures. The book contains a section intended for drone pilots. Air Law tells a story: that of flying safely. The book offers readers who are passionate about aviation a deep insight into the art of safe flying. You will follow a VFR pilot on a cross-country flight, and see how the rules, regulations, and demands of air law are there to produce better pilots, and to make flying a unique and long-lasting human experience.

South African Constitutional Law In Context offers a comprehensive, clear, and concise introduction to the study of South African constitutional law.

Situated within a framework of historical, political, social and economic context, the text invites readers to discover the meaning, operation and effects of the South African Constitution, and to understand its critical importance and potential.

The text balances an accurate description of the most authoritative interpretation of the constitutional text with a critical and enquiring approach, providing depth and diversity of perspective, and engaging readers in an interactive, topical and stimulating manner.

The Constitution informs every aspect of our legal system and every instance of interpretation and application of that system. The Bill of Rights Handbook's detailed coverage of all aspects of Bill of Rights jurisprudence and practice has made it the standard reference work for this important area of law, and it has been extensively relied upon and quoted by the judiciary. The sixth edition of the Handbook is a comprehensive account of over two decades of jurisprudence interpreting and applying the Bill of Rights. The work has been thoroughly revised, in particular to cover developments in the areas of constitutional jurisdiction, remedies and socio-economic rights.