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The levying of estate duty and capital gains tax as double tax in South Africa
(North-West University (South Africa), Potchefstroom Campus, 2017)
It is almost certain that there would be tax implications at the death of a natural person. Currently, estate duty is levied in terms of the Estate Duty Act at a flat rate of 20%. Capital gains tax on the other hand, is ...
The use of HIV testing in the workplace as the basis for possible unfair discrimination
Human immunodeficiency virus and acquired immune deficiency syndrome (hereafter HIV/AIDS) in South Africa are epidemic virus and disease respectively, item 1.1 of the EEA Code of Good Practice on Key Aspects of HIV/AIDS ...