The National Credit Act 34 of 2005 and the requirement of ‘E-signing in the physical presence of each contracting party’: Firstrand Bank Limited v Molamugae (24558/2016) [2018] ZAGPPHC 762; Firstrand Bank Limited v Silver Solutions 3138 CC (8400/2022P) [2023] ZAKZPHC 26 (7 March 2023); and Firstrand Bank Limited v Govender (2021/25131) [2023] ZAGPJHC 610 (1 June 2023)

by | Mar 9, 2025 | SAMLJ, SAMLJ V36 I2

CASE NOTES

The National Credit Act 34 of 2005 and the requirement of ‘E-signing in the physical presence of each contracting party’: Firstrand Bank Limited v Molamugae (24558/2016) [2018] ZAGPPHC 762; Firstrand Bank Limited v Silver Solutions 3138 CC (8400/2022P) [2023] ZAKZPHC 26 (7 March 2023); and Firstrand Bank Limited v Govender (2021/25131) [2023] ZAGPJHC 610 (1 June 2023)

Author: Ciresh Singh

ISSN: 1996-2185
Affiliations: Associate Professor, Department of Mercantile Law
University of South Africa
Source: South African Mercantile Law Journal, Volume 36 Issue 2, 2024, p. 319 – 332
https://doi.org/10.47348/SAMLJ/v36/i2a9

 Abstract

None

Navigating double jeopardy in Tax Law Motloung v Commissioner for the South African Revenue Service

by | Mar 9, 2025 | SAMLJ, SAMLJ V36 I2

CASE NOTES

Navigating double jeopardy in Tax Law Motloung v Commissioner for the South African Revenue Service

Author: Carika Keulder

ISSN: 1996-2185
Affiliations: Associate Professor, University of the Witwatersrand, School of Law
Source: South African Mercantile Law Journal, Volume 36 Issue 2, 2024, p. 346 – 360
https://doi.org/10.47348/SAMLJ/v36/i2a10

 Abstract

None

The role of consumer courts and the Motor Industry Ombudsman of South Africa in the realisation of rights for consumers: A critical analysis of KwaZulu-Natal Consumer Protector v Jatru Trading (Pty) Ltd t/a Trucking Traders [2023] ZANCT 14

by | Mar 9, 2025 | SAMLJ, SAMLJ V36 I2

CASE NOTES

The role of consumer courts and the Motor Industry Ombudsman of South Africa in the realisation of rights for consumers: A critical analysis of KwaZulu-Natal Consumer Protector v Jatru Trading (Pty) Ltd t/a Trucking Traders [2023] ZANCT 14

Author: Tshepiso Scott-Ngoepe

ISSN: 1996-2185
Affiliations: Senior Lecturer, Department of Mercantile Law, University of Pretoria
Source: South African Mercantile Law Journal, Volume 36 Issue 2, 2024, p. 346 – 360
https://doi.org/10.47348/SAMLJ/v36/i2a11

 Abstract

None

The importance of economy, commerce, legal certainty and socioeconomic development for promoting the constitutional vision

by | Dec 8, 2024 | SAMLJ, SAMLJ V36 I1

The importance of economy, commerce, legal certainty and socioeconomic development for promoting the constitutional vision

Authors: Fuaad Alie & Chris Pretorius

ISSN: 1996-2185
Affiliations: LLM Graduate, University of South Africa; Professor, Department of Private Law, University of South Africa
Source: South African Mercantile Law Journal, Volume 36 Issue 1, 2024, p. 1 – 40
https://doi.org/10.47348/SAMLJ/v36/i1a1

 Abstract

The importance of the economy in South African socioeconomic development and for achieving the objectives set by the constitutional vision, can never be underestimated. To understand the relationship that exists between the economy and socioeconomic development, the simple mechanics of how production, income and spending in a basic mixed economy operate are briefly explained. There is a significant relationship between the economy, commerce, socioeconomic development, legal certainty, and substantive equality all of which can conceivably work harmoniously together to create a truly egalitarian society. However, some key threats that are hindering the achievement of the constitutional vision are unemployment, poor economic growth, corruption within the private and public sectors, as well as the Covid-19 pandemic. The economy and commerce have a major role to play on socioeconomic development in South Africa, by contributing to socioeconomic development and reform and the longer-term development of an egalitarian society. To achieve the constitutional vision of creating an equal and prosperous South African society, both business and government have a very important role to play. Therefore, the important role of business and the commercial need for legal certainty in contracts is critical.

Situating liability for patent infringement by Artificial Intelligence Systems in South Africa

by | Dec 8, 2024 | SAMLJ, SAMLJ V36 I1

Situating liability for patent infringement by Artificial Intelligence Systems in South Africa

Authors: Tshimangadzo Donald Mukwevho & Desmond Osaretin Oriakhogba

ISSN: 1996-2185
Affiliations: Lecturer, University of Kwazulu-Natal; Associate Professor, University of the Western Cape
Source: South African Mercantile Law Journal, Volume 36 Issue 1, 2024, p. 41 – 58
https://doi.org/10.47348/SAMLJ/v36/i1a2

Abstract

South Africa remains the only country that has granted a patent in respect of an application that named an artificial intelligence (AI) system as the inventor. This follows the decision by the Companies and Intellectual Property Commission in 2021, granting Dr Stephen Thaler a patent over inventions created by his AI machine — Device for the Autonomous Bootstrapping of Unified Sentience (DABUS). This decision has subsequently received condemnation, as well as applause, from various scholars. Adding to the criticisms against granting patents with AI named as the inventor/s, it remains a question as to who should be held liable for patent infringement by AI systems, and if anyone is to be held liable, how the liability thereof should be assessed. This flows from the premise that the development, training, and the ‘inventive’ activities of AI inevitably involve access to patent-protected data or information for which authorisation from the patent owner may not have been obtained. Conducted through desktop research, and drawing from the delictual (tort) principle of causation, this article probes into and addresses questions around the liability for patent infringement by AI systems in South Africa.

Exploring South African tax consequences of compensation received by amateur rugby players

by | Dec 8, 2024 | SAMLJ, SAMLJ V36 I1

Exploring South African tax consequences of compensation received by amateur rugby players

Authors: Danielle van Wyk & Cara Thiart

ISSN: 1996-2185
Affiliations: Senior Lecturer in Accounting at the School of Accountancy, Faculty of Economic and Management Sciences, University of Stellenbosch; Lecturer in Taxation at the School of Accountancy, Faculty of Economic and Management Sciences, University of Stellenbosch
Source: South African Mercantile Law Journal, Volume 36 Issue 1, 2024, p. 59 – 86
https://doi.org/10.47348/SAMLJ/v36/i1a3

Abstract

Both professional and amateur rugby players participate in community rugby. There is currently no guidance in the South African literature that expressly addresses the possible tax consequences of compensation received by amateur rugby players, if any. The objective of this article is therefore to explore the potential tax consequences of such compensation. The research approach entails an exploratory study, adopting a qualitative research approach in the form of an extensive literature review and an international comparative analysis. The study provides contradictory insights on the common perception that compensation received by amateur rugby players has no tax implications in South Africa. The study found that contracted amateur rugby players are considered employees of community rugby clubs and their compensation, depending on the nature, is in most instances taxable. Non-contracted amateur rugby players whose compensation consists of only the reimbursement of bona fide expenses are not considered employees of community rugby clubs, although reimbursements received may be subject to taxation. The findings are compared to current taxation practices of sports players in Australia, New Zealand, Singapore, and the United Kingdom. The research is valuable to amateur rugby players and community rugby clubs to ensure tax compliance and improved compensation practices.