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Volume 24 Number Vol 24 (2021) Year 2021

19 articles in this issue 

Liezel G Tredoux, Kathleen Van der Linde

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (d... see more

Pags. 1 - 36  

Windell Nortje

The constitutional right to privacy is enshrined in section 14 of the Constitution of the Republic of South Africa, 1996. It is premised on the notion that all persons should be protected from intrusions on their privacy by any person or institution. The ... see more

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Sarah Fick

The unlawful occupation of private land creates a tension between the interests of the unlawful occupiers to avoid homelessness and the landowner to regain control of its property. To balance the interests and rights of the occupiers and the landowners, c... see more

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Silke De Lange

The "pay now, argue later" rule entails that the obligation to pay tax and the right of the South African Revenue Service (SARS) to receive and recover tax are not suspended by objection or appeal. However, in terms of section 164(2) of the Tax Administra... see more

Pags. 1 - 26  

Fareed Moosa

This article argues that the general approach to documentary interpretation articulated in Natal Joint Municipal Pension Fund v Endumeni Municipality 2012 4 SA 593 (SCA) (Endumeni) applies also to the interpretation of wills, subject to adaptation for con... see more

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Mitzi Wiese

The legal operation of liens has been the source of academic debates for many years. Liens are traditionally classified as enrichment liens and debtor-and-creditor liens (contractual liens). In the instance of an enrichment lien the creditor (lienholder) ... see more

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Tokyo Ndlela, Melanie Murcott

Meat production is a human activity driven by meat consumption, a human behaviour normalised in today's society. Human activity stems from particular psychological patterns (manifesting as human behaviour). It is argued that through regulating the human b... see more

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Anel Ferreira-Snyman

The current space arena has changed significantly since the 1950s, when outer space activities commenced. At the time of the adoption of the Outer Space Treaty (and the related General Assembly Resolutions), the outer space arena was largely dominated by ... see more

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Theophilus Edwin Coleman

Private parties have the freedom and autonomy to enter into a contract. This autonomy is deeply rooted in their dignity and personal liberties. Private individuals, in furtherance of their autonomy and freedom to enter into a contract, have certain reason... see more

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Friedrich Hamadziripi, Patrick C Osode

The judiciary-exclusive role to allow or deny the commencement or continuation of contemporary derivative litigation is one of the critical aspects of such proceedings. Before the 2006 codification, derivative actions were brought under the common law as ... see more

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Elmarie Fourie

The world of work has changed and in some instances a realisation now exists that certain forms of work are a reality and not a passing occurrence, and it is of the utmost importance that international regulation provides for this, including work in the i... see more

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Beverley Townsend, Bonginkosi Shozi

Novel therapeutic strategies using genome editing technologies, such as CRISPR-Cas9, are revolutionising the way in which diseases can be prevented and treated in the future. Consequently, a global debate has emerged around the ethical and legal implicati... see more

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Simbarashe Tavuyanago

This contribution examines the implications of the "national security provision" in terms of section 18A of the Competition Act 89 of 1998 as inserted by section 14 of the Competition Amendment Act 18 of 2018. The effect of section 18A is that it confers ... see more

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Raheel Ahmed

The standard of the reasonable person or its equivalent, in general, is used in many jurisdictions to determine fault in the form of negligence. Although the standard is predominantly objective it is also subjective in that the subjective attributes of th... see more

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Arda Spijker, Madelene De Jong

As family group conferencing is gaining world-wide recognition as an alternative dispute resolution process, this article aims to outline the origin and relevance of this process, which promotes solution-finding to family problems by the family themselves... see more

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Bonginkosi Shozi, Yousuf Vawda

In October 2019 the Constitutional Court (CC) handed down judgment in the matter of Ascendis Animal Health (Pty) Limited v Merck Sharpe Dohme Corporation 2020 1 SA 327 (CC). This is its first judgment dealing with the validity of a patent and, as it conce... see more

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Bradley BV Slade

In United Democratic Movement v Speaker of the National Assembly 2017 5 SA 300 (CC), the Constitutional Court set out certain factors that the Speaker of the National Assembly must consider when deciding the manner in which voting in a motion of no confid... see more

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Priya Singh

This article considers the Australian case of Burrows v Houda 2020 NSWDC 485 and the English case of Lord McAlpine v Bercow 2013 EWHC 1342 (QB). Both cases considered the question of whether emojis could be considered to be defamatory and answered the que... see more

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Rehana Cassim

 In Big Catch Fishing Tackle Proprietary Limited v Kemp (17281/18) 2019 ZAWCHC 20 (5 March 2019) the Western Cape Division, Cape Town had to determine whether a former director of a company continued to owe fiduciary duties to the company after he ha... see more

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