Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of the Value-Added Tax Act (89 of 1991). In the event of an ‗understatement‘, in terms of Section 222 of the TA Act, a taxpayer must pay an understatement penalty as determined by the understatement penalty table which is contained in Section 223 of the TA Act, unless the understatement results from a bona fide inadvertent error. In the Draft Response Document presented by National Treasury and SARS to the Committee on Finance (SCOF) on 11 September 2013, it was stated that SARS would develop guidance in this regard for the use of taxpayers and SARS officials (SARS, 2013d:42). The determining of a bona fide inadvertent error on taxpayers‘ returns as stipulated in Section 222 of the TA Act, as amended in 2013, is a totally new concept in the tax fraternity. It is of utmost importance that this section is applied correctly based on sound evaluation principles and not on professional judgement when determining if the error was indeed the result of a bona fide inadvertent error. This research study focuses on exploring key considerations when determining bona fide inadvertent errors resulting in understatements. The role and importance of tax penalty provisions is explored and the meaning of the different components in the term ‗bona fide inadvertent error‘ critically analysed with the purpose to find a possible definition for the term ‗bona fide inadvertent error‘. The study also compares the provisions of other tax jurisdictions with regards to errors made resulting in tax understatements in order to find possible guidelines on the application of bona fide inadvertent errors as contained in Section 222 of the TA Act. The term ‗bona fide inadvertent error‘ is evaluated by comparing the term with the characteristics of a good tax system and improvements for the practical execution of the new amendment to the TA Act are suggested. A literature review is used to gain an in-depth understanding of the role and importance of tax penalty provisions. Doctrinal research is also carried out to perform a critical analysis on the meaning of the different components in the term ‗bona fide inadvertent error‘. A comparative analysis between different countries regarding errors being made when dealing with understatements is performed and a normative research approach is followed to critically evaluate the term ‗bona fide inadvertent error‘. The findings of the research study revealed that the term ‗bona fide inadvertent error‘ contained in Section 222 of the TA Act should be defined urgently and that guidelines must be provided by SARS on the application of the new amendment. SARS should also clarify the application of a bona fide inadvertent error in light of the behaviours contained in Section 223 of the TA Act to avoid any confusion. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of the Value-Added Tax Act (89 of 1991). In the event of an ‗understatement‘, in terms of Section 222 of the TA Act, a taxpayer must pay an understatement penalty as determined by the understatement penalty table which is contained in Section 223 of the TA Act, unless the understatement results from a bona fide inadvertent error. In the Draft Response Document presented by National Treasury and SARS to the Committee on Finance (SCOF) on 11 September 2013, it was stated that SARS would develop guidance in this regard for the use of taxpayers and SARS officials (SARS, 2013d:42). The determining of a bona fide inadvertent error on taxpayers‘ returns as stipulated in Section 222 of the TA Act, as amended in 2013, is a totally new concept in the tax fraternity. It is of utmost importance that this section is applied correctly based on sound evaluation principles and not on professional judgement when determining if the error was indeed the result of a bona fide inadvertent error. This research study focuses on exploring key considerations when determining bona fide inadvertent errors resulting in understatements. The role and importance of tax penalty provisions is explored and the meaning of the different components in the term ‗bona fide inadvertent error‘ critically analysed with the purpose to find a possible definition for the term ‗bona fide inadvertent error‘. The study also compares the provisions of other tax jurisdictions with regards to errors made resulting in tax understatements in order to find possible guidelines on the application of bona fide inadvertent errors as contained in Section 222 of the TA Act. The term ‗bona fide inadvertent error‘ is evaluated by comparing the term with the characteristics of a good tax system and improvements for the practical execution of the new amendment to the TA Act are suggested. A literature review is used to gain an in-depth understanding of the role and importance of tax penalty provisions. Doctrinal research is also carried out to perform a critical analysis on the meaning of the different components in the term ‗bona fide inadvertent error‘. A comparative analysis between different countries regarding errors being made when dealing with understatements is performed and a normative research approach is followed to critically evaluate the term ‗bona fide inadvertent error‘. The findings of the research study revealed that the term ‗bona fide inadvertent error‘ contained in Section 222 of the TA Act should be defined urgently and that guidelines must be provided by SARS on the application of the new amendment. SARS should also clarify the application of a bona fide inadvertent error in light of the behaviours contained in Section 223 of the TA Act to avoid any confusion. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

The current South African legislative framework does not properly address the unequal bargaining position between employers and fixed term employees. Ineffective regulation of fixed term employment in South Africa has had the effect of excluding certain groups of fixed term employees from claiming the remedies provided in terms of the Labour Relations Act and other labour legislation. Furthermore, where remedies are applicable to them they are often ineffectual. Interpretational variation evident from case law pertaining to the enforcement of the rights of fixed term employees, indicate clear lacunae in the unfair dismissal protection afforded to these vulnerable employees. This is mainly a consequence of uncertainties related to the interpretation of the legislative provisions. The infusion of the values entrenched in the Constitution of the Republic of South Africa and the development of the common law to reflect these values might augment the scope and availability of rights enjoyed by fixed term employees. But, changing socio-economic and political circumstances necessitates review and amendment of the legislation applicable to fixed term employees to meet the country’s constitutional and international obligations. Proposed amendments to the Labour Relations Act have been tabled. These amendments may be capable of addressing some of the current problems. However, they may also lead to other undesirable consequences. An investigation into problems related to the application of similar provisions as those proposed by the Labour Relations Amendment Bill in other jurisdictions crystallises some possible causes for concern. Some of the proposed changes could create new vulnerabilities, or renew old ones. / Private Law / LLD

<p>Local government is arguably the most significant sphere of government to lay citizens, as it is the point of contact of citizens with their government. Local government enables a direct link between the general public and the basic services that they are entitled to by means of their constitutional and legislatively entrenched rights. It is the only sphere of government that allows and encourages face-to-face engagement between citizens and their governors, providing the necessary platform for interaction, contact and communication. It is imperative therefore that this tier of government operate optimally and competently, as it represents a reflection of the operation of government wholly. Research unfortunately illustrates that public perceptions of local government are negative, with levels of trust in local government being substantially lower than those in provincial and national governments. The responsibility for failure to perform would lie squarely on the shoulders of those individuals leading any institution. The leading incumbents driving a municipality are the political and administrative heads, i.e. executive mayor and municipal manager.</p>

<p>Local government is arguably the most significant sphere of government to lay citizens, as it is the point of contact of citizens with their government. Local government enables a direct link between the general public and the basic services that they are entitled to by means of their constitutional and legislatively entrenched rights. It is the only sphere of government that allows and encourages face-to-face engagement between citizens and their governors, providing the necessary platform for interaction, contact and communication. It is imperative therefore that this tier of government operate optimally and competently, as it represents a reflection of the operation of government wholly. Research unfortunately illustrates that public perceptions of local government are negative, with levels of trust in local government being substantially lower than those in provincial and national governments. The responsibility for failure to perform would lie squarely on the shoulders of those individuals leading any institution. The leading incumbents driving a municipality are the political and administrative heads, i.e. executive mayor and municipal manager.</p>

Magister Legum - LLM / Local government is arguably the most significant sphere of government to lay citizens, as it is the point of contact of citizens with their government. Local government enables a direct link between the general public and the basic services that they are entitled to by means of their constitutional and legislatively entrenched rights. It is the only sphere of government that allows and encourages face-to-face engagement between citizens and their governors, providing the necessary platform for interaction, contact and communication. It is imperative therefore that this tier of government operate optimally and competently, as it represents a reflection of the operation of government wholly. Research unfortunately illustrates that public perceptions of local government are negative, with levels of trust in local government being substantially lower than those in provincial and national governments. The responsibility for failure to perform would lie squarely on the shoulders of those individuals leading any institution. The leading incumbents driving a municipality are the political and administrative heads, i.e. executive mayor and municipal manager. / South Africa

The current South African legislative framework does not properly address the unequal bargaining position between employers and fixed term employees. Ineffective regulation of fixed term employment in South Africa has had the effect of excluding certain groups of fixed term employees from claiming the remedies provided in terms of the Labour Relations Act and other labour legislation. Furthermore, where remedies are applicable to them they are often ineffectual. Interpretational variation evident from case law pertaining to the enforcement of the rights of fixed term employees, indicate clear lacunae in the unfair dismissal protection afforded to these vulnerable employees. This is mainly a consequence of uncertainties related to the interpretation of the legislative provisions. The infusion of the values entrenched in the Constitution of the Republic of South Africa and the development of the common law to reflect these values might augment the scope and availability of rights enjoyed by fixed term employees. But, changing socio-economic and political circumstances necessitates review and amendment of the legislation applicable to fixed term employees to meet the country’s constitutional and international obligations. Proposed amendments to the Labour Relations Act have been tabled. These amendments may be capable of addressing some of the current problems. However, they may also lead to other undesirable consequences. An investigation into problems related to the application of similar provisions as those proposed by the Labour Relations Amendment Bill in other jurisdictions crystallises some possible causes for concern. Some of the proposed changes could create new vulnerabilities, or renew old ones. / Private Law / LL. D.