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nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
Copyright © 2022. Juta & Company, Limited. All rights reserved.
Law of Business Structures, edited by F. H. I. Cassim, et al., Juta & Company, Limited, 2022. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/unisa1-ebooks/detail.action?docID=6944685.
Created from unisa1-ebooks on 2023-08-24 10:42:00.
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es 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
,@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
The Law of Business Structures
Second Edition
Farouk HI Cassim (Managing Editor)
LLB (first class honours) LLM (mark of distinction) (London)
HDip Company Law (Witwatersrand)
Advocate of the High Court of South Africa
Former Professor of Law, University of the Witwatersrand
Former Visiting Professor of Law, University of Johannesburg
Maleka Femida Cassim
MBChB (cum laude) LLB (cum laude)
LLM (cum laude) (Witwatersrand) PhD (Cape Town)
Attorney and Notary Public of the High Court of South Africa
Former Professor of Law, University of Pretoria
Rehana Cassim
BA (cum laude) LLB (cum laude) LLM (cum laude) (Witwatersrand)
LLD (Unisa)
Attorney and Notary Public of the High Court of South Africa
Associate Professor of Law, University of South Africa
Richard Jooste
BA BCom (Hons) (Taxation) LLB (Cape Town)
DCLS LLM (Cantab)
Attorney of the High Court of South Africa
Professor of Law, University of Cape Town
Copyright © 2022. Juta & Company, Limited. All rights reserved.
Joanne Shev
BBusSc MBusSc PGDip Tax Law (Cape Town) CA (SA)
Senior Lecturer, University of South Africa
Jacqueline Yeats
BA LLB LLM (Stellenbosch) PhD (Cape Town)
Attorney of the High Court of South Africa
Professor of Law, University of Cape Town
Law of Business Structures, edited by F. H. I. Cassim, et al., Juta & Company, Limited, 2022. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/unisa1-ebooks/detail.action?docID=6944685.
Created from unisa1-ebooks on 2023-08-24 10:42:00.
@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
es 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
,@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
Copyright © 2022. Juta & Company, Limited. All rights reserved.
Law of Business Structures, edited by F. H. I. Cassim, et al., Juta & Company, Limited, 2022. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/unisa1-ebooks/detail.action?docID=6944685.
Created from unisa1-ebooks on 2023-08-24 10:42:00.
@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
es 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
,@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
The Law of Business Structures
First published 2012
Second edition 2021
© Juta & Co Ltd
1st floor, Sunclare Building, 21 Dreyer Street
Claremont, 7708, Cape Town
PO Box 24299, Lansdowne 7779
PO Box 44368, Claremont 7735
www.jutalaw.co.za
This book is copyright under the Berne Convention. In terms of the Copyright, Act
No. 98 of 1978, no part of this book may be reproduced or transmitted in any form or
by any means, electronic or mechanical, including photocopying, recording or by any
information storage and retrieval system, without permission in writing from the
publisher.
The author and the publisher believe on the strength of due diligence exercised that
Copyright © 2022. Juta & Company, Limited. All rights reserved.
this work does not contain any material that is the subject of copyright held by
another person. In the alternative, they believe that any protected pre-existing
material that may be comprised in it has been used with appropriate authority or has
been used in circumstances that make such use permissible under the law.
ISBN (print): 978 1 48513 860 0
ISBN (epub): 978 1 48513 961 4
Law of Business Structures, edited by F. H. I. Cassim, et al., Juta & Company, Limited, 2022. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/unisa1-ebooks/detail.action?docID=6944685.
Created from unisa1-ebooks on 2023-08-24 10:42:00.
@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
es 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
Copyright © 2022. Juta & Company, Limited. All rights reserved.
Law of Business Structures, edited by F. H. I. Cassim, et al., Juta & Company, Limited, 2022. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/unisa1-ebooks/detail.action?docID=6944685.
Created from unisa1-ebooks on 2023-08-24 10:42:00.
@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
es 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
,@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
The Law of Business Structures
Second Edition
Farouk HI Cassim (Managing Editor)
LLB (first class honours) LLM (mark of distinction) (London)
HDip Company Law (Witwatersrand)
Advocate of the High Court of South Africa
Former Professor of Law, University of the Witwatersrand
Former Visiting Professor of Law, University of Johannesburg
Maleka Femida Cassim
MBChB (cum laude) LLB (cum laude)
LLM (cum laude) (Witwatersrand) PhD (Cape Town)
Attorney and Notary Public of the High Court of South Africa
Former Professor of Law, University of Pretoria
Rehana Cassim
BA (cum laude) LLB (cum laude) LLM (cum laude) (Witwatersrand)
LLD (Unisa)
Attorney and Notary Public of the High Court of South Africa
Associate Professor of Law, University of South Africa
Richard Jooste
BA BCom (Hons) (Taxation) LLB (Cape Town)
DCLS LLM (Cantab)
Attorney of the High Court of South Africa
Professor of Law, University of Cape Town
Copyright © 2022. Juta & Company, Limited. All rights reserved.
Joanne Shev
BBusSc MBusSc PGDip Tax Law (Cape Town) CA (SA)
Senior Lecturer, University of South Africa
Jacqueline Yeats
BA LLB LLM (Stellenbosch) PhD (Cape Town)
Attorney of the High Court of South Africa
Professor of Law, University of Cape Town
Law of Business Structures, edited by F. H. I. Cassim, et al., Juta & Company, Limited, 2022. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/unisa1-ebooks/detail.action?docID=6944685.
Created from unisa1-ebooks on 2023-08-24 10:42:00.
@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
es 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
,@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
Copyright © 2022. Juta & Company, Limited. All rights reserved.
Law of Business Structures, edited by F. H. I. Cassim, et al., Juta & Company, Limited, 2022. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/unisa1-ebooks/detail.action?docID=6944685.
Created from unisa1-ebooks on 2023-08-24 10:42:00.
@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
es 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
,@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!
The Law of Business Structures
First published 2012
Second edition 2021
© Juta & Co Ltd
1st floor, Sunclare Building, 21 Dreyer Street
Claremont, 7708, Cape Town
PO Box 24299, Lansdowne 7779
PO Box 44368, Claremont 7735
www.jutalaw.co.za
This book is copyright under the Berne Convention. In terms of the Copyright, Act
No. 98 of 1978, no part of this book may be reproduced or transmitted in any form or
by any means, electronic or mechanical, including photocopying, recording or by any
information storage and retrieval system, without permission in writing from the
publisher.
The author and the publisher believe on the strength of due diligence exercised that
Copyright © 2022. Juta & Company, Limited. All rights reserved.
this work does not contain any material that is the subject of copyright held by
another person. In the alternative, they believe that any protected pre-existing
material that may be comprised in it has been used with appropriate authority or has
been used in circumstances that make such use permissible under the law.
ISBN (print): 978 1 48513 860 0
ISBN (epub): 978 1 48513 961 4
Law of Business Structures, edited by F. H. I. Cassim, et al., Juta & Company, Limited, 2022. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/unisa1-ebooks/detail.action?docID=6944685.
Created from unisa1-ebooks on 2023-08-24 10:42:00.
@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@
es 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$
The Law of Business Structures 2nd Edition.pdf@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@!!!!!!!!!!!!!!!!!