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        <title>Polity.org.za | All Legal Briefs</title>
        <description><![CDATA[Polity.org.za offers a unique take on news, with a focus on political, legal, economic and social issues in South Africa and Africa, as well as international affairs. Polity strives to provide our readers reliable and objective reporting on important issues that drive our society.]]></description>
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            <title>R221-million case shows that SARS wins in the end — And why frivolous litigation can backfire</title>
            <link>https://www.polity.org.za/article/r221-million-case-shows-that-sars-wins-in-the-end-and-why-frivolous-litigation-can-backfire-2026-06-04</link>
            <description><![CDATA[Taxpayers embroiled in disputes with the South African Revenue Service (SARS) often believe that if they can eventually settle the outstanding tax debt, the matter will come to an end. A recent judgment of the Gauteng High Court serves as a stark reminder that this is not always the case. In Commissioner for the South African Revenue Service v Shabangu and related matters, the Court granted final sequestration orders against both a taxpayer and a family trust, despite the trust having paid its outstanding tax debt after the sequestration proceedings had already been argued before the Court.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 04 Jun 2026 14:42:00 +0200</pubDate>
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            <title>Introducing Sabinet’s Legal Research Assistant </title>
            <link>https://www.polity.org.za/article/introducing-sabinets-legal-research-assistant-2026-06-04</link>
            <description><![CDATA[South African legal research is constantly evolving. Increasing volumes of information, frequent legislative amendments, and growing expectations around speed and efficiency are changing how legal professionals, researchers and librarians engage with information.  At the same time, the emergence of artificial intelligence (AI) has introduced new possibilities and new challenges. While AI tools can generate answers quickly, questions remain around accuracy, source reliability and jurisdictional relevance. ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Sabinet</category>
            <pubDate>Thu, 04 Jun 2026 11:07:00 +0200</pubDate>
        <a_id>722848</a_id>
        <updated>1780564181</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Merger condition compliance: Proposed Rule 39 amendment brings improvements to process but ...</title>
            <link>https://www.polity.org.za/article/merger-condition-compliance-proposed-rule-39-amendment-brings-improvements-to-process-but-shifts-the-burden-of-proof-to-merged-entities-2026-06-04</link>
            <description><![CDATA[Key implications of the proposed amendment to the procedure that will be followed by the Competition Commission when firms subject to merger conditions (“merged entities“) are believed to have breached those conditions. Introduction]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Werksmans</category>
            <pubDate>Thu, 04 Jun 2026 11:00:00 +0200</pubDate>
        <a_id>722845</a_id>
        <updated>1780563717</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Cryptocurrency is money and capital for exchange-control purposes</title>
            <link>https://www.polity.org.za/article/cryptocurrency-is-money-and-capital-for-exchange-control-purposes-2026-06-04</link>
            <description><![CDATA[1. Introduction 1.1. This case involved Mr Mangundhla and Ms Dangaiso, who both had trading accounts on the Luno platform, a well-known cryptocurrency trading platform. Ms Dangaiso does not trade in cryptocurrency, but her involvement in the case arose solely from the fact that Mr Mangundhla used her account to circumvent the limit that would ordinarily apply to the trades he could carry out using his account alone. Mr Mangundhla traded in cryptocurrency quite lawfully for an extended period between April 2015 and December 2017. However, from January 2018, Mr Mangundhla’s behaviour on the accounts changed. Between January 2018 and March 2020, Mr Mangundhla used the accounts to ‘funnel’ just under 1680 Bitcoin purchased in the Republic of South Africa (“South Africa“), worth just under R182 million, to Bitcoin wallets that were only accessible through cryptocurrency exchanges registered outside South Africa.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Werksmans</category>
            <pubDate>Thu, 04 Jun 2026 10:57:00 +0200</pubDate>
        <a_id>722844</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>How the Competition Commission’s ESOP impact study may shape future mergers</title>
            <link>https://www.polity.org.za/article/how-the-competition-commissions-esop-impact-study-may-shape-future-mergers-2026-06-04</link>
            <description><![CDATA[South African companies often introduce Employee Share Ownership Plans (“ESOPs“) for a variety of reasons. Through an ESOP, workers acquire shares in the firm in which they are employed without incurring an upfront cash outlay, entitling them to dividends and/or capital gains in their employer. Structuring an ESOP gives rise to complex legal, tax, accounting, and industrial relations questions. In recent years, the provisions of the Competition Act 89 of 1998 (“Competition Act“) also come into play when ESOPs are introduced in the context of obtaining merger approval from South African competition authorities. In this context, a new study from the Competition Commission (“Commission“) deserves attention. Publication of the Commission’s ESOP Impact Study]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Werksmans</category>
            <pubDate>Thu, 04 Jun 2026 10:44:00 +0200</pubDate>
        <a_id>722841</a_id>
        <updated>1780562820</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Caught after moving R182-million in Bitcoin offshore without regulatory approval: High Court ...</title>
            <link>https://www.polity.org.za/article/caught-after-moving-r182-million-in-bitcoin-offshore-without-regulatory-approval-high-court-confirms-crypto-falls-within-exchange-control-regulations-2026-06-04</link>
            <description><![CDATA[In a significant judgment for South Africa's cryptocurrency market, the Johannesburg High Court on 1 June 2026,  ruled that Bitcoin constitutes "money" and "capital" under South African law — and that moving it offshore without regulatory permission is illegal, just as it would be if you tried to wire hundreds of millions of rands to a foreign bank account without approval. The case centred around the behaviour of Mr Square Mangundhla, who, between January 2018 and March 2020, funnelled just under 1 680 Bitcoin purchased in South Africa, worth about R182-million, to Bitcoin wallets that were only accessible through cryptocurrency exchanges registered outside South Africa.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 04 Jun 2026 10:40:00 +0200</pubDate>
        <a_id>722840</a_id>
        <updated>1780562619</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Tanzania: The end of probationary employees?</title>
            <link>https://www.polity.org.za/article/tanzania-the-end-of-probationary-employees-2026-06-04</link>
            <description><![CDATA[Probation has always been understood as a trial period. The employee is being assessed. Nothing is guaranteed. If things do not work out and the right process is followed, they part ways cleanly. The established position reflected that reality. If an employer terminated a probationary employee without following proper procedure, it compensated them for the remaining probation period – not the whole contract. That was proportionate.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Thu, 04 Jun 2026 09:08:00 +0200</pubDate>
        <a_id>722818</a_id>
        <updated>1780556994</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>When Belief Meets Business: How far must employers go in accommodating faith and culture?</title>
            <link>https://www.polity.org.za/article/when-belief-meets-business-how-far-must-employers-go-in-accommodating-faith-and-culture-2026-06-03</link>
            <description><![CDATA[Recent judgments confirm that while employers must reasonably accommodate cultural and religious beliefs, accommodation has limits. Fairness depends on context, proportionality, and whether the accommodation is operationally sustainable. South Africa is a diverse country with a rich blend of cultural and religious beliefs, all of which are protected by the Constitution. These beliefs inevitably manifest in the workplace, often through employees, at times creating conflict between personal obligations and operational demands. Employers are frequently placed in complex situations when such beliefs conflict with workplace requirements. Managing these situations without undermining employees’ rights or disrupting business operations remains a significant challenge.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 03 Jun 2026 14:44:00 +0200</pubDate>
        <a_id>722783</a_id>
        <updated>1780490722</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Bowmans bolsters East African tax capabilities with appointment of Terry Muli as head of ...</title>
            <link>https://www.polity.org.za/article/bowmans-bolsters-east-african-tax-capabilities-with-appointment-of-terry-muli-as-head-of-transfer-pricing-2026-06-03</link>
            <description><![CDATA[Pre-eminent African law firm Bowmans has strengthened its tax services offering and capacity in East Africa with the appointment of Terry Muli as head of Transfer Pricing in Kenya from 1 June 2026. Terry will be based in Nairobi. Terry's appointment comes at a time of growing client demand for specialised international tax and transfer pricing support services, driven by the increasing complexity of Kenya's tax laws. This is especially in respect of cross border-related party transactions.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Bowmans</category>
            <pubDate>Wed, 03 Jun 2026 09:38:00 +0200</pubDate>
        <a_id>722735</a_id>
        <updated>1780472385</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>The contract clauses most businesses overlook</title>
            <link>https://www.polity.org.za/article/the-contract-clauses-most-businesses-overlook-2026-06-03</link>
            <description><![CDATA[Contracts underpin all business relationships. Businesses frequently enter into agreements without fully grasping the legal consequences of specific terms. Most focus on price and timelines, often missing clauses that can create significant legal or financial risk in the event of disputes. In 2026, businesses will increasingly adopt standardised templates, conclude agreements electronically, and negotiate commercial arrangements more quickly. Consequently, businesses conduct inadequate contract reviews, which has led to a growing source of litigation and commercial disputes.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>SchoemanLaw Inc</category>
            <pubDate>Wed, 03 Jun 2026 09:35:00 +0200</pubDate>
        <a_id>722734</a_id>
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