The fifth edition of Juta’s Compendium of Tax Legislation follows on from the 2012 edition, which was a complete revision of earlier versions of this publication.
PLEASE READ THESE TERMS AND CONDITIONS CAREFULLY AS BY USING THIS WEBSITE YOU ACCEPT THESE TERMS AND CONDITIONS AND ARE AUTOMATICALLY BOUND BY THEM. THEY ARE BINDING AND ENFORCEABLE AGAINST ALL PERSONS (USERS) THAT ACCESS THE GO LEGAL WEBSITE OR ANY PART THEREOF IN TERMS OF SECTION 11 OF THE ELECTRONIC COMMUNICATIONS AND TRANSACTIONS (ECT) ACT 25 OF 2002.
SHOULD YOU NOT AGREE TO THESE TERMS AND CONDITIONS, YOU MUST LEAVE THE GO LEGAL WEBSITE IMMEDIATELY.
WE MAY CHANGE THESE TERMS AND CONDITIONS FROM TIME TO TIME AND CONSEQUENTLY, YOU SHOULD CHECK THESE REGULARLY.
Go Legal is a South African online legal website which provides legal news, a law firm directory, and other services to the legal community and the public in general.
3. Use of site
a. The content of Go Legal is owned by Go Legal and its partners, if applicable.
b. Go Legal permits the User to view, download and print the content of the Go Legal website, provided that such content is used for personal, educational and/or non-commercial purposes only.
c. Users may not copy, reproduce, modify, distribute, republish, display, post or transmit any part of this website (including its content) without our express written permission.
d. Content from the Go Legal website shall not be used or exploited by Users for any commercial and/or non-private purposes without the prior written consent of Go Legal.
e. Users may only access and use the Go Legal website for legal purposes
f. Users may not use this website or any of the services offered on this website in a way which causes or may cause:
i. the website or the services offered to be interrupted, damaged or impaired;
ii. offence or detriment to any other person who uses this website or any of the services offered;
iii. Go Legal, you or any other user of this website to be in breach of any applicable law or regulation;
iv. detriment to any person who supplies services to Go Legal in connection with this website.
g. If we consider that you are doing, or are likely to do, any of the things contained in clause 3.e.iv. above, or in any other way are adversely affecting this website, its users, Go Legal, or its suppliers, we may immediately suspend your use of this website or any of the services offered.
h. Go Legal takes no responsibility for any loss, damage or liability suffered by any person, organisation or third party relying on the information and services contained within this website.
i. If any User acts in breach of the provisions detailed in the Terms and Conditions contained herein:
i. Go Legal reserves the right to claim damages from the User;
ii. Go Legal reserves the right to institute criminal proceedings against the User.
j. Hyperlinks to the Go Legal website from any other source shall be directed at the home page of the Go Legal website. Go Legal shall not be liable, in any manner whatsoever, for any damage, loss or liability that resulted from the use of content from the Go Legal website, if such content was accessed through a hyperlink not directed at the home page of the Go Legal website. Persons that wish to link to content beyond the home page of the Go Legal website shall do so at their own risk and undertake to indemnify Go Legal against any loss, liability or damage that may result from content on the Go Legal website, if such content was accessed through a hyperlink not directed at the home page of the Go Legal website.
k. Users may quote small and reasonable amounts of content available from the Go Legal website only if such quote is placed in inverted commas, the author is acknowledged and a hyperlink to the quoted content is provided as a footnote to such quote.
a. The content of this website including all research, opinions or other content does not constitute legal, tax or financial advice, nor does it necessarily reflect the views of Go Legal’s management, staff, shareholders, associates or suppliers. Before making any decision or taking any action which might affect you please seek appropriate advice from a suitably qualified person.
b. This website may include technical, typographical or other inaccuracies. Changes are constantly made to the information on this website and these changes are incorporated without notification. Go Legal reserves the right to alter or amend any criteria or information set out on this website without notice.
c. Users are required to report untrue, inaccurate, defamatory, illegal, infringing and/or harmful content available from the Go Legal website to Go Legal.
5. Intellectual property rights and domain name use
a. All intellectual property on the Go Legal website, including but not limited to content, design elements, software, databases, text, graphics, icons and hyperlinks are the property of or licensed to Go Legal and as such, are protected from infringement by domestic and international legislation and treaties. Subject to clause 3 above, all other rights to intellectual property on the Go Legal website are expressly reserved.
b. Users agree not to use the Go Legal trademark as an element of a domain name or sub domain name, notwithstanding the fact that such domain name use or registration may be allowed in terms of trademark and/or constitutional law. Upon request to do so a User shall immediately cease to use such domain name and transfer it to Go Legal at the cost of the User.
6. Software and Equipment
It is the responsibility of the User to acquire and maintain, at his/her own expense, the computer hardware, software, lines and account to access the Internet and the Go Legal website.
For the purpose of this clause, “personal information” shall be defined as detailed in the Promotion of Access to Information Act 2 of 2000 (PAIA). Go Legal may electronically collect, store and use the following personal information of Users:
a. name and surname;
b. birth date;
d. e-mail address;
e. country of residence;
f. non-personal browsing habits and click patterns;
g. closest city;
h. IP address
8. Changes and Amendments
Go Legal expressly reserves the right, in its sole and absolute discretion, to do any of the following, at any time without prior notice:
a. change these terms and conditions;
b. discontinue any aspect of the Go Legal website or service(s) available from the Go Legal website;
c. change the content and/or services available from the Go Legal website;
d. change the software and hardware required to access and use the Go Legal website;
9. Hyperlinks to third party site
Go Legal may provide hyperlinks to websites not controlled by Go Legal (target sites) and such links do not imply any endorsement, agreement on or support for the content of such target sites. Go Legal does not editorially control the content on such target sites and shall not be liable, in any manner whatsoever, for the access to, inability to access or content available on or through such target sites.
10. Disclaimer and limitation of liability
a. Go Legal (including its owners, employees, suppliers, network operators, partners, affiliates and agents) shall not be liable for any damage, loss or liability of any nature incurred by whomever and resulting from:
i. access to the Go Legal website;
ii. inability to access the Go Legal website;
iii. access to websites linked to the Go Legal website;
iv. inability to access websites linked to the Go Legal website;
v. content available on the Go Legal website;
vi. services available from the Go Legal website;
vii. any other reason not directly related to Go Legal’s gross negligence;
b. The Go Legal website is supplied on an "as is" basis and has not been compiled to meet the User's individual requirements. It is the responsibility of the User to satisfy himself or herself, prior to entering into this agreement with Go Legal, that the content and services available from and through the Go Legal website meet the User's individual requirements and is compatible with the User's computer hardware and/or software;
c. Information, ideas and opinions expressed on the Go Legal website should not be regarded as professional advice or the official opinion of Go Legal and Users are encouraged to consult professional advice before taking any course of action related to the information, ideas or opinions expressed on the Go Legal website;
d. This website is directed primarily at Users in the Republic of South Africa and therefore Go Legal shall not, as far as allowed by South African law, be liable for defamation, libel, slander, privacy infringement, personality infringement or copyright infringement, in whatsoever format, outside the borders of the Republic of South Africa;
e. Go Legal sources content from various third parties e.g. law firms, newspapers, news agencies and freelance journalists and does not editorially control the content provided by such third parties and Go Legal only serves as an electronic distribution platform for such third party content. Therefore Go Legal shall not be liable, in any manner whatsoever for defamation, privacy infringement, personality infringement or copyright infringement related to content on the Go Legal website.
f. Go Legal does not make any warranties or representation that content and services available from the Go Legal website will in all cases be true, correct or free from any errors.
g. Go Legal does not make any warranties or representations that the Go Legal website will be available at all times. Users acknowledge that the Go Legal website may be unavailable due to updates or other causes beyond the reasonable control of Go Legal, including, but not limited to virus infection, power failure or other “acts of God”.
h. We do not accept any liability for any acts or omissions resulting from your decision or opinion formed on the basis of your use of this website.
i. Our staff is unable to answer any legal questions or offer any legal advice.
11. Liability for and information provided on Go Legal
a. Material which is posted on any bulletin boards or chat forums is written by Users and we are not responsible for and do not endorse such material. We reserve the right to monitor the contributions made and may respond to or comment upon communications made by you and edit, refuse to post, or remove any content from the bulletin boards and chat forums in our absolute discretion. No failure to remove particular material constitutes an endorsement or acceptance of it by us.
b. Go Legal will not be held responsible or liable for the content, accuracy, timing or reliability of any information or statements contained within the Go Legal website, or for statements, advice and/or opinions made or given by Users on the bulletin boards and chat forums (except as required by law). If you have any claim arising from the actions or statements of another User, you agree to pursue such a claim only against that User and not from us.
c. Go Legal will endeavour to provide the Go Legal website using all reasonable care. Except as required by law, we will not be responsible or liable for the quality, accuracy or fitness for a particular purpose of the Go Legal website and do not promise that the material contained in the Go Legal website, or any of the functions contained in the Go Legal website or its server will operate without interruption or delay or will be error free, free of viruses or bugs or is compatible with any other software or material.
d. Go Legal will not be responsible or liable to you for any loss or damage that you or any third party may suffer as a result of using or in connection with your use of the Go Legal website.
e. Users undertake not to post content to the Go Legal website that may be illegal, defamatory, infringing, harassing, obscene, commercial advertising, personal marketing, profane, untrue, incorrect or harmful.
a. Go Legal does not make any warranties or representations that content on Go Legal shall be 100% safe and secure.
b. Go Legal is under no legal duty to encrypt any content or communications from and to the Go Legal website and is also under no legal duty to provide digital authentication of any page on the Go Legal website.
c. Users may not deliver or attempt to deliver, whether on purpose or negligently, any damaging code, such as computer viruses, to the Go Legal website or the server and computer network that support the Go Legal website. Notwithstanding criminal prosecution, any person who delivers any damaging code to the Go Legal website, whether on purpose or negligently, shall, without any limitation, indemnify and hold Go Legal harmless against any and all liability, damages and losses Go Legal and its partners / affiliates may suffer as a result of such damaging code.
d. Any User who commits any of the offences detailed in sections 85 to 88 of the ECT Act shall, notwithstanding criminal prosecution, be liable for all resulting liability, loss or damages suffered and/or incurred by Go Legal and its partners/affiliates.
13. Entire agreement
a. These terms and conditions constitute the entire agreement between Go Legal and the User and shall take precedent over any disclaimers and/or legal notices attached to any communications and/or postings received by Go Legal from the User.
b. Any failure by Go Legal to exercise or enforce any right or provision shall in no way constitute a waiver of such right or provision.
c. In the event that any term or condition detailed herein is found unenforceable or invalid for any reason, such term(s) or condition(s) shall be severable from the remaining terms and conditions and the remaining terms and conditions shall remain enforceable and applicable.
14. Governing Law and Jurisdiction
These terms and conditions and your use of this website are governed by and construed in accordance with the laws of South Africa and any disputes will be decided only by the Courts of South Africa.
15. Legal Costs
Go Legal shall not be liable for costs incurred by Users to obtain professional advice relating to these terms and conditions.