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Consumer Protection in electronic transactions: ECT v CPA

We told you previously that the Consumer Protection Act 68 of 2008 (CPA) has been signed into law and will become operative on 24 October 2010. The CPA will give consumers lots of rights and protection where in the past [...]

Taxation of goods purchased online

Is the sale of on-line products (for example software downloaded directly from a website) subject to taxation? South Africa previously had a predominantly source based tax system but adopted a resident based tax system some few years ago. The sale [...]