"The SABC has decided to report the matter to the police and will allow the law to take its course," said SABC spokesperson Kaiser Kganyago.
"[The Mail and Guardian] got the uncut version that was stolen from us."
The uncut Special Assignment episode
Inspector Xoli Mbele of the SA Police Service confirmed the SABC had laid a complaint of theft at Brixton police station in Johannesburg.
On Wednesday, the Mail and Guardian posted a Special Assignment documentary on political satire featuring cartoonist Jonathan Shapiro, who writes under the pen-name Zapiro, on its website.
The documentary was meant to be aired on SABC on Tuesday, but was suspended for the second time.
Kganyago said at the time this was "due to internal processes not being completed".
The SABC has been accused of censorship and of suspending the documentary for political reasons.
Kganyago claimed the posting of the documentary on the Mail and Guardian's website is vindication that the SABC has not been acting with ulterior motives.
"They've said that we were hiding this [documentary]," said Kganyago.
"Now that they've seen it, what were we hiding?"
Kganyago said the SABC would not attempt to get an interdict against the Mail and Guardian. Previously, the SABC had attempted to get a court interdict to force the Mail and Guardian to remove content from its website after the newspaper posted a commission report on the SABC's commentator "blacklist".
"That is what they were expecting us to do but we are not getting an interdict," said Kganyago.
"It has been downloaded. People have seen it anyway."
However, Kganyago promised that other court actions were being explored.
He said the documentary was SABC property and the broadcaster could sue for damages incurred by financial loss.
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