{"title":"Notes: The intersection between insolvency and tax avoidance","authors":"T. Legwaila, C. Fritz","doi":"10.47348/salj/v139/i4a2","DOIUrl":"https://doi.org/10.47348/salj/v139/i4a2","url":null,"abstract":"In the realm of taxation, the South African Revenue Service has the power to set aside (or alter) certain transactions to curb impermissible tax avoidance or to give effect to the substance of a transaction over its form. Equally, in the insolvency realm, the Insolvency Act 24 of 1936 provides for certain instances where a transaction can be set aside if it falls within the ambit of impeachable dispositions. In this note, we consider the intersection between insolvency and tax avoidance with specific reference to the overlap between voidable preferences and impermissible tax avoidance arrangements, on the one hand, and substance over form and dispositions not made for value, on the other hand. This analysis highlights the significance of the timeline of events. We argue that SARS would only be able to benefit from both the avoidance mechanism and the setting side of the impeachable disposition when the tax avoidance remedy precedes the sequestration or liquidation order and the subsequent setting aside of the impeachable disposition.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70822938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Notes: Who is a ‘parent’ for the purposes of the Intestate Succession Act? Wilsnach NO v TM","authors":"M. Wood-Bodley","doi":"10.47348/salj/v139/i4a3","DOIUrl":"https://doi.org/10.47348/salj/v139/i4a3","url":null,"abstract":"In Wilsnach NO v TM 2021 (3) SA 568 (GP) the court radically reinterpreted the meaning of the term ‘parent’ for the purposes of intestate succession, thereby excluding an unmarried father from inheriting from his deceased child as a ‘parent’, and permitting the child’s grandmother to inherit as if she were the child’s ‘parent’. The court achieved this outcome by finding that the provisions of the Children’s Act 38 of 2005 must inform our understanding of who a ‘parent’ is for the purposes of the Intestate Succession Act 81 of 1987. The note critically evaluates this judgment in the light of the historical development of the rules of intestate succession and the history of the legislation, identifies problematic issues arising from the judgment, and suggests an alternative way in which the father’s perceived unsuitability as an heir may have been achieved.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70822987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Notes: Managing and participating in a criminal enterprise under POCA: Duplication of convictions? A discussion of the conflict between S v Prinsloo and S v Tiry","authors":"Delano Cole Van der Linde","doi":"10.47348/salj/v139/i3a3","DOIUrl":"https://doi.org/10.47348/salj/v139/i3a3","url":null,"abstract":"Some debate exists as to whether convicting an accused of both participating in and managing a criminal enterprise under chap 2 of the Prevention of Organised Crime Act 121 of 1998 constitutes an impermissible duplication of convictions. This note analyses the relevant provisions of the Act, and the concept of duplication of convictions, against two conflicting Supreme Court of Appeal judgments, namely S v Prinsloo 2016 (2) SACR 25 (SCA) and S v Tiry 2021 (1) SACR 349 (SCA). In these two cases the court reached diametrically opposite conclusions on the same legal question, creating uncertainty. Ultimately, the question whether a duplication of convictions has occurred depends on the facts of each case, and the extent to which managers-cum-participants have ‘dirtied their hands’ in the pursuit of the criminal enterprise. Foreign perspectives from United States constitutional jurisprudence will also be considered.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70823217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Notes: Confusion in the removal of directors by shareholders under the Companies Act 71 of 2008: Miller v Natmed Defence (Pty) Ltd","authors":"Rehana Cassim","doi":"10.47348/salj/v139/i4a1","DOIUrl":"https://doi.org/10.47348/salj/v139/i4a1","url":null,"abstract":"This note critically analyses the judgment in Miller v Natmed Defence (Pty) Ltd 2022 (2) SA 554 (GJ), in which the court ruled on the validity of the removal of a director by the company’s sole shareholder. Three issues were in contention: whether a shareholder must furnish the director with reasons for the proposed resolution to remove a director from office under s 71 of the Companies Act 71 of 2008; whether a shorter notice period for the shareholders’ meeting was legally acceptable; and whether the meeting that was held telephonically was valid. The court ruled that the director’s removal from office was valid and dismissed his request to be reinstated as a director. This note critically analyses the judgment and argues that the court misinterpreted some aspects of s 71 of the Act.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70823322","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Disclosure of corporate political donations and expenditure to shareholders: Why South Africa should follow the United Kingdom’s legislative approach","authors":"Vela Madlela","doi":"10.47348/salj/v139/i1a4","DOIUrl":"https://doi.org/10.47348/salj/v139/i1a4","url":null,"abstract":"Whilst corporate political donations and expenditure is legally permissible in South Africa, and whilst some companies may be making such donations and incurring such expenditure for valid reasons, corporate political donations and expenditure is frequently associated with secrecy and poor corporate governance practices within companies. One strategy that some corporate-law jurisdictions have adopted to regulate corporate political donations and expenditure is to require company boards to disclose relevant information about such donations and expenditure directly to their shareholders. However, South African law currently does not require companies to disclose their political donations or expenditure directly to the shareholders, either in the annual financial statements, or in the directors’ report that must be included in the annual financial statements, or in the annual report. Following an examination of key policy considerations relevant to the disclosure of corporate political donations and expenditure to shareholders, and an examination of the legislative approach in the UK, the article argues for the effective disclosure of corporate political donations and expenditure to shareholders under the Companies Act 71 of 2008. It then makes detailed recommendations on how such disclosure requirements could be introduced and implemented in South Africa.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70821940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Clearing the CRISPR patent landscape: Towards a solution for South Africa","authors":"M. Naidoo, D. Thaldar","doi":"10.47348/salj/v139/i2a6","DOIUrl":"https://doi.org/10.47348/salj/v139/i2a6","url":null,"abstract":"Patenting activity regarding new CRISPR (Clustered Regularly Interspaced Short Palindromic Repeats) genome editing technology has mushroomed to create a vast and complex patent landscape. However, because of South Africa’s current depository patent system, the South African CRISPR patent landscape contains foundational patents with overlapping claims, as highlighted by the ongoing litigation in the United States between the Broad Institute and the University of California. Both these parties were granted four patents in South Africa. Also, the South African landscape may contain multiple low-quality patents that have the potential to obstruct scientific research in South Africa. The solution in the South African context is threefold, but requires that the Intellectual Property Policy of South Africa: Phase I must first be operationalised to: (a) prioritise CRISPR patent applications for formal examination and substantive search and examination; (b) provide sufficient resources for extracurial patent opposition proceedings regarding all CRISPR patent applications and granted patents; and (c) create certainty by developing an obviousness standard with well-defined parameters. Although CRISPR is not yet advanced enough to fall within the class of life-saving technologies in the short-term, CRISPR may become critical in the treatment and eradication of priority diseases such as HIV/AIDS and tuberculosis. Accordingly, prioritising CRISPR-related patent applications serves the public interest in access to healthcare. By using (a), (b) and (c) in tandem, a triple layer of mechanisms will counter the problems of overlapping claims and of lowquality patents, and hence remove these potential obstructions to CRISPR research in South Africa.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70822561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Hohfeldian analysis of the Bill of Rights","authors":"Q. du Plessis","doi":"10.47348/salj/v139/i3a5","DOIUrl":"https://doi.org/10.47348/salj/v139/i3a5","url":null,"abstract":"In the scholarship on rights, one name is pre-eminent: Hohfeld. Despite this, there are two ways in which the Hohfeldian analysis of rights remains underappreciated. The first is that it is commonly assumed that the Hohfeldian analytic system applies only to private-law rights. The second is that South African lawyers remain mostly unfamiliar with the Hohfeldian analytic system. By providing a Hohfeldian analysis of the South African Bill of Rights, this article aims to set the record straight in both respects.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70822880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"‘Miserable, laborious, and short’: The lives of animals","authors":"D. M. Pretorius","doi":"10.47348/salj/v139/i4a4","DOIUrl":"https://doi.org/10.47348/salj/v139/i4a4","url":null,"abstract":"Animal welfare legislation in South Africa is deficient, especially in relation to farm animals reared for ingestion by human beings. That being so, this article analyses aspects of public international law, administrative law, constitutional law and interpretation of statutes that may contribute towards affording more legal protection to such animals. An overview of recent case law highlights that the Constitutional Court has mandated a shift away from the traditional laissez-faire legal attitude to human use of animals towards one that requires enhanced protection of their interests. To that end, extensive legislative reform is necessary to rectify the deficiencies of the present system.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70823030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Hyperlinking and copyright","authors":"S. Karjiker","doi":"10.47348/salj/v139/i1a6","DOIUrl":"https://doi.org/10.47348/salj/v139/i1a6","url":null,"abstract":"This article critically considers the legality of hyperlinking to copyright-protected material on the Internet. It considers the position with respect to standard hyperlinks, and attempts to provide a possible approach in light of the proposed introduction of two new exclusive rights, namely (i) the right of communication to the public; and (ii) the making-available right. These new exclusive rights appear to be an attempt to amend the South African Copyright Act in order to give effect to the 1996 WIPO Copyright Treaty, which sought to ‘digitise’ copyright law in light of the digital technology that had developed. The WIPO Copyright Treaty supplements, in particular, the rights granted to copyright owners under the Berne Convention, extending the right of communication to the public to include the making-available right. Use will be made of the case law of the Court of Justice of the European Union, which has given effect to the right of communication to the public (including the making-available right), following its inclusion in the WIPO Copyright Treaty of 1996. Through a more focused analysis of these exclusive rights, it is intended that this article can provide some guidance to South African lawyers and our courts when considering the application and scope of these exclusive rights.","PeriodicalId":39313,"journal":{"name":"South African law journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70821986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}