South African Mercantile Law Journal
Dr Siphuma (Editor)
ISSN: 1015-0099
Year: 1988 – Current
Published: Tri-annually
Accreditation(s): Department of Higher Education and Training (DHET)
About this publication
The South African Mercantile Law Journal is a specialised journal published by Juta Law and the Faculty of Law, University of South Africa. It is devoted to publishing material in the field of mercantile and business law. This journal is not intended as a businessman’s journal. It is aimed at practitioners in these areas of law.
VOLUMES AND ISSUES
Volume / Issue
Volume 37 Issue 1, 2025
ARTICLES
A critical analysis of third-party personal liability for tax debts in ss 183 and 184 of the Tax Administration Act 28 of 2011
Authors: Jean-Roux Van Huyssteen & Rudie Nel
Source: South African Mercantile Law Journal, pp 1 – 20 (2025 I1)
Examining the role of the African Continental Free Trade Agreement in advancing labour standards
Author: Shelton T Mota Makore
Source: South African Mercantile Law Journal, pp 21 – 47 (2025 I1)
Contracting out of a Promoter’s Personal Liability under s 21(2) of the Companies Act 71 of 2008: A purposive and comparative analysis
Authors: Etienne Olivier, Shane Hull & Amy Williams
Source: South African Mercantile Law Journal, pp 48 – 66 (2025 I1)
The regulation of cryptocurrencies to combat money laundering: A South African perspective
Authors: Darren Subramanien, Rabia Hussain & Legodi Thutse
Source: South African Mercantile Law Journal, pp 67 – 104 (2025 I1)
That resignation is not retractable or is irreversible: What is the prejudice? Monareng v Dr J S Moroka Municipality [2022] 43 IJL 1855 (LC)
Authors: Ndifelani Arthur Munarini & Lux Kwena Kubjana
Source: South African Mercantile Law Journal, pp 105 – 114 (2025 I1)
A commentary on overturning the MAFR Rule in East Rand Member District of Chartered Accountants v Independent Regulatory Board For Auditors (2023): A missed opportunity for the transformation of the Audit Industry in South Africa?
Authors: Bokang M ‘Nyane & Hoolo ‘Nyane
Source: South African Mercantile Law Journal, pp 115 – 125 (2025 I1)