Quarter 3 2021


The correct interpretation of section 241 of the Income Tax Act Tax Law September 2021

In Telkom SA SOC Limited v Commissioner for the South African Revenue Service (239/19) [2020] ZASCA 19 (Telkom), a subsidiary of the taxpayer (Telkom) acquired the entire issued share capital in a Nigerian company, Multi-Links Telecommunications Ltd (Multi-links), between 2007 and 2009. Numerous shareholders loans were subsequently made by Telkom to Multi-Links in order for Multi-Links to become financially viable. The shareholders loans were in US dollars. A portion of the net shareholders loans was converted into preference share equity, with the remaining portion constituting the outstanding shareholders loan amount (Multi-Links loan). Telkom and its subsidiary subsequently sold its shareholding, as well as its rights in respect of the Multi-Links loan, to an unrelated company.

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Protests and Police: is legal action necessary to get the SAPS to fulfill its duty? The Law September 2021

The duty of the South African Police Services to safeguard property and persons and work with communities is clearly laid out in the Constitution, and SAPS has to be held accountable.

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The criminal responsibility of an accused person The Law September 2021

What does it take for a person to appreciate the wrongfulness of an act, in terms of the Criminal Procedure Act (51 of 1977)?

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When love flies out the window The Law September 2021

A discussion of customary marriages and ante nuptial contracts in line with Mhlauli v Mashisane

Customary Marriages Act 120 of 1998

The Customary Marriages Act (120 of 1998) came into operation in 2000, to regulate customary marriages. Previously, all marriages were regulated by the Matrimonial Property Act (88 of 1984). A customary marriage is one that is negotiated, celebrated or concluded according to any of the systems of indigenous African customary law which exist in South Africa.

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How virtual reality keeps historic landmark cases real Technology And The Law September 2021

Towards the end of 1951, when the Defiance Campaign against Unjust Laws (https://www.sahistory.org.za/article/defiance-campaign-timeline-1948-1952), planned by Walter Sisulu, finally kicked off, an American mathematician, Grace Hopper, completed a computer programme that allows computers to accept English-like words instead of numbers as a mode of instruction (https://www.computerhistory.org/timeline/1952/)

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AI and the Protection of Personal Information Act of 2013 Technology/POPIA September 2021

Preface

This is a three-part article series discussing the impact of the Personal Information Act (4 of 2013) on artificial intelligence or machine learning systems used in the context of the workplace.

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Employment Law Feature - Introduction Employment Law - Feature September 2021

That Employment Law continues to play an increasingly important role in business is confirmed by the vital information provided by practitioners in this feature. The coronavirus pandemic has changed the way law firms operate globally. Technology has played a pivotal role in enabling some form of normality. High on the list of concerns for all firms must be the health and well-being of their staff. The impact of COVID-19 on not only the physical well-being of staff, but also their mental health, will be a determining factor in both the ethos and success of firms. And what about firms that mandate a return to the office? It is worth taking note of the backlash at investment bank Morgan Stanley; no doubt this, along with comments from others that 'their talent pool was about to get bigger', saw CE James Gorman backtrack and say that around 80% of its employees' work will be done within its offices, and that the bank 'would use COVID-19 as an opportunity to introduce more flexible working'. Other firms say they expect to be able to attract talent from firms that deny attorneys flexibility. For as long as there is uncertainty about COVID-19, and with countries like Germany expecting a fourth wave in September, there is little doubt that its impact will be a factor in future plans globally.

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AVOIDING ABUSE OF VACCINATION LEAVE Employment Law - Feature September 2021

The abuse of leave provisions is a bug bear for all employers. The problems associated with managing employee leave have been exacerbated by the remote working environment, where employers have even less control over the conduct of employees. With the introduction of special leave associated with receiving COVID-19 vaccines or any side effects associated therewith, employers must ensure that the rules pertaining to COVID-19 vaccination leave are clearly communicated to employees in order to avoid any abuse.

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SOME REFLECTIONS ON COVID-19 AND THE EMPLOYMENT RELATIONSHIP Employment Law - Feature September 2021

The COVID-19 pandemic has forced those interested in labour law in South Africa to reflect on its fundamental principles and their suitability to a post-COVID-19 South African workplace. This reflection comes at a time when questions were already being asked about the suitability and efficacy of these principles, in light of the tragic events at Marikana, rapid technological development, crippling unemployment, little to no economic growth and a general trend towards a "new world of work". This reflection has, in certain instances, morphed into critical scrutiny. Consequently, South African labour law, or at least South Africa's general approach to it, may come out of the COVID-19 pandemic rather different to what it was going in.

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IN THE ABSENCE OF EVIDENCE, CAN AN ARBITRATOR CONCLUDE THAT THE WORKING RELATIONSHIP HAS BROKEN DOWN? Employment Law - Feature September 2021

Background to the matter

The employee was a member of the South African Police Service (SAPS), employed as a chef at a local police college in Graaff-Reinet. There were two charges against him, namely raping a 16-year-old female at her place of residence, and contravening any prescribed Code of Conduct for the Service or Public Service. The employee was the neighbour of the girl, who lived with her mother. The rape happened outside the employee's working hours.

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THE RIGHT TO DISCONNECT: A SHARED RESPONSIBILITY Employment Law - Feature September 2021

Some 18 years ago, with the birth of my gorgeous son, I was fortunate to have bosses who gave me the opportunity to work mornings only. On my return to work from maternity leave in September 2003, I started a routine of shutting down my laptop at 13h00 every day, when I would leave the office and metamorphose from a practising lawyer into a mom. My afternoons in the early days of motherhood would be taken up with Moms and Tots, Clamber Club and Monkeynastix. As the kids grew up (my beautiful daughter followed in 2009), I became a mom's taxi, ferrying to and from school, extra curriculars and parties. More recently, I have been enlisted into the circle of swimming moms sitting at endless swimming practices gossiping and time keeping at galas. As part of my mornings-only routine, my laptop would be put in its bag only to come out at the office the next morning, after my first cup of coffee. A warning, I am dangerous without coffee.

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WORKING REMOTELY OR REMOTELY WORKING? POINTS TO PONDER FOR EMPLOYERS Employment Law - Feature September 2021

More than a year into the COVID-19 pandemic, some employers are still grappling with the idea of remote working. For many employers, this new normal has afforded them the opportunity to reassess their business models, their working arrangements, and their overhead costs (including whether they should ditch their large and expensive corporate offices in favour of more modest office space).

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THE WORLD OF WORK RE-IMAGINED Employment Law - Feature September 2021

The theme song in Aladdin is a ballad sung by the characters Aladdin and Jasmine about the new world they are about to discover while riding on Aladdin's magic carpet.

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TAX DEDUCTIONS FOR HOMEWORKING Employment Law - Feature September 2021

During the COVID-19 pandemic, it has become common for employees to work from home. Apart from the health benefits, there are other reasons for the increase in popularity of homeworking, such as more flexibility for employees, less commuting, increasing productivity, and a cost saving for the employer by reducing workspace. Persons working from home may want to claim a deduction for certain expenditure they incurred in their home office.

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MENTAL HEALTH MATTERS IN THE WORKPLACE Employment Law - Feature September 2021

Mental health matters should matter in the workplace. The current global COVID-19 pandemic has required many employers to confront this issue with growing urgency. Isolation, social distancing and continued lockdowns have led to a rise in mental health issues that impact on the workplace, with the potential impact being felt by employers who have a positive duty to accommodate and assist employees in this context.

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