September 2007


From My Window - September 2007 From My Window September 2007

I think every law-abiding South African is thoroughly fed up with the apparently endless waves of crime that engulf the country. Gauteng has been likened, with good cause, to a war zone. It may be that some forms of crime are reducing, as the SA Police Service claims, but the sheer scale of the continuing deluge is positively scary.

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Towards a stage-managed version of democracy? Constitutional Law September 2007

The dismissal of the Deputy Minister of Health, Nozizwe Madlala-Routledge, on August 8, has provoked much debate. Here I try to import some constitutional issues into the debate.

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The legislator, the witch and the wrathful Constitutional Law September 2007

The recently leaked draft of the Mpumalanga Witches Suppression Bill has steered the constitutionally enshrined right to freedom of religion on a collision course with the Mpumalanga legislature.

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Carry a small stick and tread softly Constitutional Law September 2007

In his article 'Which bits of the Constitution to ignore' [June 2007, p22], Nicholas Taitz elaborates on South Africa's obligation to promote and protect human rights in its foreign policy. In particular, Taitz holds that this obligation could be extended to the condemnation of police action in Zimbabwe when opposition leader Morgan Tsvangirai was injured when taken into police custody.

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Sex, drugs and VAT Constitutional Law September 2007

With Value-added Tax (VAT) being a consumption tax, it is not surprising that revenue authorities and tax courts around the world are often called on to rule on the VAT implications of the consumption of goods and services other than just food and beverages.

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The fiscal pitfalls of relocating abroad Tax September 2007

As the world economy continues to rely ever more on mobile skills it is unsurprising that South Africans are increasingly taking up opportunities to relocate to various destinations abroad.

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The change from STC to a withholding tax Tax September 2007

The anticipated change from STC to a final withholding tax has created speculation as to when the change will be implemented, what the transition provisions will be and how financing structures will be affected, for example BEE financing structures.

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Ensuring that employee payment structures meet the tax tests Tax September 2007

Salary structuring or 'salary sacrifice' as it is often called involves the substitution of a taxable component of an employee's remuneration package in favour of a nontaxable or a reduced taxable component. What is important regarding these arrangements is that it must reflect the consensual framework of the employment relationship and what flows from the employment contracts, policies and fund rules, must be reflected in practise.

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Securing adequate reasons for Revenue’s rulings Tax September 2007

The South African Institute of Intellectual Property Law (SAIIPL), was founded in 1954 and has 289 members (of which 108 are student members). The members are either patent attorneys, patent agents or trade mark practitioners, specialising in the IP field and representing law firms, as well as corporate law advisers and members of academia.

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This stinks Consumer & Communication Law September 2007

I plug the red Vodafone Mobile Connect HSDPA/3G data card into my laptop. Click on “connect," wait for it to identify the Vodacom network and then pray to St Isidore of Seville, the patron saint of technology, that I am going to get more than a bar of connectivity. As events unfold though, I think St Dogbert (*) would have been the better option for my prayers.

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Water, water everywhere –but what to drink? Consumer Law September 2007

New regulations clarify production and labelling of bottled water

The South African bottled water industry is worth about R1,5bn annually, with around 100 bottlers countrywide producing around 270 million litres a year between them. Yet it is only since July this year that the sector has been specifically regulated and monitored by the Department of Health. The South African bottled water industry is worth about R1,5bn annually, with around 100 bottlers countrywide producing around 270 million litres a year between them. Yet it is only since July this year that the sector has been specifically regulated and monitored by the Department of Health.

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The end of the ‘Oros’ generation? Consumer Law September 2007

Growing up in the 1980s and 1990s, children were assailed with advertisements depicting cartoon-type characters, urging them towards so-called 'junk' food. Many will remember 'Simba the lion,' the 'Chomp bar hippopotamus,' and the 'Oros man', 'Frederick and Charlie' – the plastic toy fox and crow found in Kentucky Fried Chicken children's boxes – were also firm favourites. Even though many parents were under no illusion as to the nutritive value of such foods, it was often difficult to ignore children's persistent pleas.

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A trap for the unwary Consumer Law September 2007

Credit providers should familiarise themselves with the definition of an "incidental credit agreement" as contemplated in the National Credit Act (NCA). The reason is that a credit provider does not physically sign and conclude an incidental credit agreement.

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Delicacies around sporting trademarks Intellectual Property September 2007

In the world of trade mark law, some of the most interesting and at the same time significant developments have been through cases featuring trademarks being used in some sport or the other.

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Everything’s fair game to the counterfeiters Intellectual Property September 2007

The expression “Heraldic Works" conjures up works of creation such as works of art, badges, emblems, coats of arms. The Heraldry Act (18 of 1962) makes provisions for the registration of badges, emblems, coats of arms. To do this, s3 establishes a Bureau of Heraldry which can register various emblems or badges such as coats of arms, municipal logos or “other heraldic representations." An “heraldic representation" is defined as meaning a badge, coat of arms, or other emblem.

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