Surrogate motherhood is one of the most controversial issues of our time. The increase in infertility and the shortage of babies available for adoption, have provided an incentive for research in assisted reproductive techniques. Rapid advances in this field have caught the legal system unprepared in many ways. The object of this thesis is to investigate the legal aspects of surrogate motherhood. A background is provided by an in depth examination and analysis of the practice of surrogacy in foreign jurisdictions. For this purpose a selection of interdisciplinary, medical and juridical reports, court decisions and legislation is analysed. The surrogacy agreement is affected by principles of both public and private law. As the agreement is based on consensus between the parties, Roman Law principles of the law of obligations, provided a valuable point of departure in establishing a theoretical basis for the classification of surrogacy agreements. Having determined the nature of the agreement, the content is analysed with due regard to statutory and other relevant considerations, such as the boni mores, and submissions made regarding the enforceability and legality of such agreements. A surrogate mother agreement model is proposed and analysed in the light of existing South African law. The various ways in which surrogacy contracts may be breached are examined and recommendations put forward regarding possible delictual or contractual remedies. The legal relationship between the surrogate child and its gestational (birth) mother and her husband on the one hand and the intended parents on the other is investigated. The role of the courts in custody issues - related to surrogacy - is examined and recommendations put forward as to how they may be included in the process by determining the best interest of the surrogate child prior to artificial insemination. The civil and criminal liability of medical practitioners involved in assisted reproductive technology and specifically surrogacy are expounded. Key issues in the practice of surrogate motherhood are interpreted in the light of existing statutory and common law principles. Recommendations are put forward on these issues and a bill proposed for the regulation of surrogate motherhood in South Africa. / Private Law / LLD

LL. M.(With specialisation in Private Law))

Thesis (LL.M.)

Text in Afrikaans / Werknemers is benewens sekere hoogs uitsonderlike gevalle altyd voor ontslag op substantiewe - en prosessuele billikheid geregtig, hetsy in 'n individuele ofkollektiewe verband. Prosessuele billikheid in besonder het 'n inherente waarde, o.a. omdat die uiteinde van 'n proses nie voorspel kan word nie. Die werkgewer word ook daardeur in staat gestel om die feite te bekom, en arbeidsvrede word daardeur gehandhaaf. Van verdere belang vir prosessuele billikheid is die nakoming van eie of ooreengekome prosedures, die beskikbaarstelling van genoegsame inligting, voorafkennisgewing en bona fide optrede deur die werkgewer. Die primere remedie in die geval van 'n onbillike ontslag is herindiensstelling, alhoewel herindiensstelling nie in die geval van 'n prosessuele onbillike ontslag beveel behoort te word nie. Die riglyne soos in die verlede deur die howe en arbiters ontwikkel is grootliks in die Konsepwet op Arbeids= verhoudinge, soos bevestig in die Wet op Arbeidsverhoudinge, 1995, gekodifiseer. / Prior to dismissal employees are always entitled to substantive - and procedural fairness, be it in an individual or a collective context, subject to highly exceptional circumstances. Procedural fairness in particular has an inherent value, inter alia because the outcome of a process cannot be predicted. The employer also thereby establishes the facts and by conducting a process, labour peace is promoted. Also of importance for procedural fairness is adherance to own or agreed procedures, providing the employee with sufficient information, prior notification and bona fide conduct by the employer. The primary remedy in the case of an unfair dismissal is reinstatement, though reinstatement should not follow in the case of a dismissal which is (only) procedurally unfair. The guidelines as developed by the courts and arbitrators have largely been codified in the Draft Labour Relations Bill, as subsequently confirmed in the Labour Relations Act, 1995. / Mercentile Law / LL. M.

Section 11(a) of the Income Tax Act 58 of 1962 entitles taxpayers to a deduction in respect of expenditure actually incurred, provided that all the other requirements of section 11 and section 23 of the Act have been met. A company may issue its own shares, credited as fully paid up, as a payment for trading stock or services rendered, as was the case in C:SARS v Labat Africa (2011) 74 SATC 1. The question that was raised by this decision is whether the issue of shares constitutes “expenditure” as contemplated in section 11(a) of the Act. It is trite that a share in a company is a bundle of rights which entitle the holder to dividends when declared and to a vote in shareholders’ meetings and that a share does not come into the hands of a shareholder by way of transfer from the company, but is rather created as a bundle of rights for him in the company. In C: SARS v Labat Africa, the Supreme Court of Appeal decided that to issue shares as a payment for goods is not expenditure as contemplated in section 11(a) of the Act. The Act does not define “expenditure”. It has been interpreted in certain cases as a payment of money or disbursement, while it has been interpreted as the undertaking of a legal obligation in other cases. The Labat Africa case has been criticised for its interpretation of expenditure on the grounds that it is contrary to the principle that “actually incurred” does not mean “actually paid”. This research has argued that, in the context of the Labat Africa case, which related to an issue of shares in payment for goods, Harms AP’s judgment was concerned with showing why a share issue is not expenditure. He could not have intended to deny a deduction to transactions such as credit purchases.

M.A. / Social Work is a multifaceted profession. One of the many tasks that a social worker must perform is to give evidence in a court of law as an expert witness. The Criminal Procedure Act, Act 51 of 1977, has been amended in respect of the child as witness. This Act now also makes provision for a social worker to act as intermediary to facilitate in criminal procedures where children, being exposed to substantial trauma and stress, are witnesses. The courts have started to implement this amendment and social workers are being requested to act as intermediaries in criminal proceedings. The social workers at the Child and Family Welfare Society Kempton Park, amongst others, were requested on several occasions to act as intermediaries without knowledge of the task to be performed. Due to a lack of knowledge and resources only the necessary report was submitted to the court requesting the appointment of an intermediary. Probation officers from the Department of Welfare were then requested to appear in court as intermediaries as they had the necessary knowledge and training. This research attempts to highlight what a social worker as intermediary, in criminal proceedings where children are witnesses, should do. The researcher had a preference to the qualitative methodology, as it appeals to the researcher's practical nature and the nature of the issue to be investigated as it is basic-explorative in nature. The legal position of the sexually abused child as witness in criminal proceedings is assessed in order to determine the consequences from several points of view. Criticism and obstacles in this regard and the procedures of operation, as included in the Report from the Law Commission with specific reference to the social worker as intermediary, are highlighted.

M. Comm. / The objective of the study is to critically evaluate the process of implementation of the residence—based system of taxation in South Africa and to evaluate whether the South African Revenue Service achieved their goals mentioned above through the implementation of this complex, sophisticated system of taxation. A well known cross border preference share structure will be utilised to illustrate the effect of the changes from a source to a residence taxation system. In order for a residence-based taxation system to be effective, it is essential that it draws into the tax net income earned by South Africanowned foreign entities (principally South African-owned foreign subsidiaries). If such income is not taxed, it is easy for South African residents to avoid tax by shifting their income to foreign entities in tax havens and preferential regimes, in which event the income earned by the foreign entity will be subjected to South African taxation only when repatriated as a dividend (Jooste, 2001:473-502). An efficient residence-based system spurns such a delay or deferral of taxation because taxpayers often delay repatriation for years, or never repatriate funds at all. This was exactly what the South African Revenue Service wanted to achieve through the introduction of the full-blown residence-based taxation system. The South African taxation system was based on a pure source system. Gradual changes in the economic environment necessitated certain amendments to the South African Income Tax Act to ensure that South Africa protects its tax base. Even though the residence based system of taxation was implemented over a number of years since 1997, numerous problems are still being encountered with the practical application of this complex system of taxation. South Africa's participation as a global player is examined from a tax perspective and practical application issues are examined. The taxation of foreign dividends introduced with effect 22 February 2002 serves as an example of the major impact that these changes had on cross-border structuring. Although this only serves as an example of the extent of the impact, various other cross-border structuring have been drastically impacted by these changes.

This treatise provides an overview of the procedures for the registration, regulation and protection of Internet domain names. An analysis of legal rules applicable to domain names and problems related to the protection of domain names in South Africa, United State, United Kingdom and internationally is undertaken. The problems includes cybersquatting, misuse of personal names, reverse domain hijacking, misuse of meta tags and keywords. The treatise established possible solutions applicable to South Africa by investigating how other countries have dealt with such problems, and further investigated the extent to which South African legislation is suited to deal with such problems. An investigation of the regulation in terms of the Electronic Communications and Transactions Act 25 of 2002 is briefly attempted, and proposals for the future on the South African domain name system suggested.

LL.M. (Labour Law) / Please refer to full text to view abstract

This study sought to explore and explain the impact of labour laws on small firms, focusing on employer perceptions of the Labour Relations Act of 1995 and the Basic Conditions of Employment Act of 1997 in three towns of the Eastern Cape. It is important to focus on this impact of labour laws on these firms because of the high unemployment that faces the country. In this regard, it must be emphasised, firstly, that small firms are central to job creation; therefore, they contribute to a reduction in the unemployment rate; hence, the strategies created by the government to reduce any burdens (including regulatory burdens) on small firms. It is therefore important to study the impact of labour law on small businesses in order to assess the regulatory burden on small firms. The theoretical framework which underpins this study on the impact of labour law on small firms arises from the neo-corporatist critique of neo-liberalism. The two frameworks maintain the extent to which the government should intervene in the industrial relations system. Liberalism maintains that there should be a minimum role of the government, which involves only the facilitation of a framework for negotiations between employers and employees. Corporatism, however, maintains a social democratic approach, and holds that there should be an active role of the government in the industrial relations system with business, labour and the state working co-operatively (Klerck, 2009). This theoretical framework therefore shapes the extent to which employers perceive labour laws or state’s regulatory role impacts small businesses. The data was collected through the qualitative inquiry; using face-to-face, semi-structured interviews. The findings in this study included negative employer perceptions of labour laws. More specifically, many of the employers that were interviewed claimed that labour laws were burdensome on their businesses. They claimed that labour laws imposed financial and administrative costs to their firms, negatively affected the employer-employee relationships in these firms as well as the employing decisions of the employers. As a result, the employers saw labour laws as undermining flexibility and imposing unfair rigidities on small firms. Furthermore, employers perceived South African labour laws as not addressing the unique iii circumstances of small firms. They maintained that labour laws treated small firms similarly to large firms. Even though the employers held these perceptions of labour laws, it was evident that these subjective perceptions did not reflect the objective impact of labour laws on small firms. This was firstly related to the fact that many of the employers that were interviewed had negative views of labour laws but these views were not substantiated by particular events in their firms. Secondly, it was revealed that the employers’ perceptions of labour laws were based on their misconception or misunderstanding of labour law. Thirdly, it was revealed in this thesis that small firms were not affected in the same way to big firms by labour regulation. This was related to the fact that many of the small firms’ employers that were interviewed tended to be less concerned by regulation. Specifically, although many employers that were interviewed claimed that labour laws were burdensome on their firms it was evident that regulation was avoided because of the informality that characterised these firms. Consequently informality mediated the impact of labour laws on these firms, and labour laws imposed less ‘costs’ on these firms. However, it cannot be argued that small firms are isolated from the sphere of labour laws. Rather, although these firms were governed by regulation it was found that the extent to which employers complied with regulation depended on the extent to which organisational practice already reflected similarity with the legislative objective. / Acrobat PDFMaker 10.1 for Word / Adobe PDF Library 10.0