It has been acknowledged internationally and locally that small, medium and micro enterprises (SMMEs) play a vital role in the economic growth of a country. SMMEs enhance a country’s economy by reducing unemployment and thus poverty through job creation. Unemployment in South Africa was 25,3% in the second quarter of 2010. It is thus important for the South African Government to support SMMEs in order to reduce the country’s unemployment rate. SMMEs should therefore have efficient tax systems with effective tax relief measures to facilitate their establishment as well as their future development. South Africa’s tax legislation currently does contain tax relief measures for SMMEs. However, improvement is still needed due to the country’s high unemployment rate. Much can be learnt from Australia as new legislation has recently been introduced in Australia which standardises the criteria for an entity to qualify as an SMME for tax purposes. As the focus of this research was on SMMEs, the study commenced with an analysis of the definition of an SMME. Thereafter, the tax relief measures currently available in South Africa and in Australia were identified. The reasons for the implementation of these relief measures together with previous research performed were included in the discussion. Finally, the South African and Australian tax relief measures were critically compared. As a result, this study will assist the South African Government to enhance the formation and development of SMMEs through identifying tax relief measures available in Australia, which have not yet been incorporated into South African tax legislation. It was not possible from the information obtained in this study to determine whether the tax relief measures currently available in Australia are suitable to be implemented in South Africa. Further research should be conducted to determine whether South African SMMEs will benefit from the tax relief measures available in Australia and whether it is appropriate to include those relief measures in South African tax legislation. AFRIKAANS : Daar word internasionaal en plaaslik erken dat klein, medium en mikro-ondernemings (KMMO’s) ʼn belangrike rol in ʼn land se ekonomiese groei speel. Deur werkskepping verminder KMMO’s die land se werkloosheid en dus armoede en sodoende word die land se ekonomie bevorder. Die werkloosheidsyfer in Suid-Afrika vir die tweede kwartaal van 2010 was 25,3%. Dit is dus belangrik vir die regering om KMMO’s te ondersteun om sodoende die land se werkloosheidsyfer te verlaag. KMMO’s behoort dus doeltreffende belastingstelsels te hê, met geskikte belastingverligtingsmaatreëls, om die stigting sowel as toekomstige ontwikkeling van hierdie entiteite te vergemaklik. Suid-Afrika se belastingwetgewing bevat tans belastingverligtingsmaatreëls vir KMMO’s. Weens die hoë werkloosheidsyfer, kan dit egter nog verbeter. Suid-Afrika kan baie van Australië leer, aangesien Australië onlangs nuwe wetgewing ingestel het wat die kriteria vir ʼn entiteit om as ʼn KMMO vir belastingdoeleindes te kwalifiseer, standaardiseer. Aangesien hierdie ondersoek gerig is op KMMO’s, begin die studie met ʼn ontleding van die definisie van ʼn KMMO. Daarna is die belastingverligtingsmaatreëls wat tans in Suid-Afrika en Australië beskikbaar is, geïdentifiseer. Die redes vir die implementering van hierdie belastingverligtingsmaatreëls sowel as vorige navorsing wat gedoen is, is ingesluit in die bespreking. Ten laaste is die Suid-Afrikaanse en die Australiese belastingverligtingsmaatreëls krities vergelyk. Die studie behoort die Suid-Afrikaanse regering te help om die stigting en toekomstige ontwikkeling van hierdie entiteite te vergemaklik deur Australiese belastingverligtingsmaatreëls, wat nog nie in die Suid-Afrikaanse belastingwetgewing vervat is nie, te identifiseer. Dit is nie moontlik om uit die inligting wat in hierdie studie verkry is, te bepaal of die belastingverligtingsmaatreëls wat tans in Australië beskikbaar is, geskik is om in Suid-Afrika toegepas te word nie. Verder navorsing sal kan bepaal of Suid-Afrikaanse KMMO’s voordeel sal trek uit die belastingverligting wat in Australië beskikbaar is en of dit geskik is om hierdie belastingverligting in Suid-Afrikaanse wetgewing in te sluit. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

Companies trading in international markets and assigning their employees to these global positions has become a daily occurrence, also in the lives of many South Africans. The taxation planning around these assignments can become a complex matter which can either be beneficial to the employee or result in surprising tax liability. Although many articles have been written on the taxation effect on South African employees working abroad, little research has been performed combining not only the South African legislation, but also taking the effect of double taxation agreements and the legislation of other countries into consideration. This study extends on these prior articles by analysing the taxation of an individual from a South African perspective in combination with double taxation agreements and legislation of the United States of America, Australia and Saudi Arabia. The aim of this study is to create a structure for planning an employee’s taxation liability when sent on a secondment assignment and to provide all the relevant aspects that should be taken into consideration to determine the employee’s final tax liability. This study discusses the South African legislation relevant to employment income, determining the employee’s resident status, the relevant double taxation agreements articles and three countries: USA, Australia and Saudi Arabia, double taxation agreements and legislation on non-residents. The study concludes by summarising the taxation effect on a South African employee working in one of these countries. AFRIKAANS : Maatskappye wat in internasionale markte handeldryf en hulle werknemers in buitelandse poste aanstel het ʼn alledaagse deel van baie Suid-Afrikaners se lewens geword. Die belastingbeplanning rondom hierdie opdragte kan ‘n komplekse berekening word wat of gunstig vir die werknemer kan wees of in ‘n onverwagse belastingimplikasie kan ontaard. Alhoewel daar al baie artikels geskryf is ten opsigte van die belastingeffek vir Suid-Afrikaanse werknemers wat oorsee werk, is daar min navorsing gedoen wat die Suid-Afrikaanse wetgewing met die effek van dubbelbelastingooreenkomste asook die belastingwetgewing van ander lande kombineer. Hierdie studie is ‘n uitbreiding van hierdie artikels deurdat dit die belastingeffek van Suid-Afrikaanse individue analiseer deur Suid-Afrikaanse wetgewing te kombineer met dubbelbelastingooreenkomste en belastingwetgewing van die Verenigde State van Amerika, Australië en Saoedi-Arabië. Die doel van die studie is om ‘n struktuur daar te stel om ‘n individu se belastingaanspreeklikheid te beplan wanneer hy in ‘n internasionale pos aangestel word en om al die relevante aspekte in ag te neem om sy finale belastingaanspreeklikheid te bepaal. Die studie bespreek Suid-Afrikaanse wetgewing rakende werknemers inkomste, die bepaling van die individu se inwoner-status, die relevante dubbel belasting-ooreenkomste artikels en drie lande: VSA, Australië en Saoedi-Arabië, se dubbel belasting-ooreenkomste en wetgewing op nie-inwoners. Die studie kom tot die gevolgtrekking deur die belasting effek van ‘n Suid-Afrikaanse werknemer wat in een van die bogenoemde lande werk, op te som. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Van Wyk, TC 2011, Critical analysis of the taxation of South African employees working abroad, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-125019 / > F12/4/169/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

AFRIKAANS: In hierdie studie word daar na die narratiewe van Suid-Afrikaans gebore immigrante, wat hulself in Brisbane, Australië, gevestig het, geluister. Die plaaslike konteks word in die gereformeerde gemeente van Mansfield gevind en die ontwikkeling van diensbare leierskap word beskryf as deel van die kultuur van die gemeente wat fokus op die nood van immigrante. Die navorsing vind plaas vanuit ‘n epistemologie wat uit ‘n narratiewe benadering vloei. Die post-fundamentele teologiese posisionering inkorporeer die sosiale konstruksionisme, met die doel om ‘n dieper verstaan van die narratiewe navorsing te bewerkstellig. Die praxis word as die beginpunt van navorsing in hierdie post-fundamentele prakties-teologiese studie gesien. Die gevolg is dat eerstehandse kennis opgedoen en geïnterpreteer word deurdat die verhale van mede-navorsers aangehoor en beskryf word. Die plaaslike geloofsgemeenskap in Mansfield bied in-kontekstuele ervaringe wat deur die mede-navorsers vertel word en wat deur die tradisies van interpretasie beïnvloed word. Hierdie ervaringe word deur die aanstelling van respondente vanuit verskillende vakgebiede verder geïnterpreteer en betekenis word aan die verhale gegee in ‘n inter-dissiplinêre gesprek. Die inter-dissiplinêre gesprek word vanuit die teorie van transversale rasionaliteit gestimuleer en ‘n relevante literatuurstudie komplementeer die navorsingsproses en word in die studie geïntegreer. Aan die einde van die navorsingsproses word alternatiewe interpretasies en voorstelle gemaak wat dui op die konteks groter as net die plaaslike. Die navorsingsproses word dus ontwikkel vanuit ‘n post-fundamentele teologiese posionering met die doel om die narratiewe van immigrante aan die orde te stel. Hierdie narratiewe word geïnterpreteer en ‘n dieper verstaan word ontwikkel deurdat sekere diskoerse geïdentifiseer word deur ‘n proses van dekonstruksie. Kritiese vrae word gevra en die spesifieke temas vanuit die verhale word bespreek met die doel om die werklikheid van immigrasie te beskryf soos wat die mede-navorsers dit beleef. Die taalkwessie en hoe taal aangewend word om betekenis aan verhale te gee word bespreek. Die eie interpretasies van mede-navorsers word in opvolggesprekke getoets en die verhale word hierdeur toegelaat om te ontwikkel. Die geloofstaal en die taal van die twyfel van immigrante word aangehoor ten einde hulle belewenisse van die teenwoordigheid van God in hulle lewens tydens immigrasie te verstaan. Die ontwikkeling van Diensbare Leierskap word as ‘n natuurlike uitvloeisel van die immigrasieproses bespreek. Die immigrante beleef die diensbaarheid van die leiers in die gemeente van Mansfield positief. Hierdie studie vertel die verhale van immigrante wat deur die diensbaarheid van ander, self ook die kultuur van diensbaarheid aanneem en deelneem aan omgee-aksies om ander immigrante te bedien. Die literatuur oor diensbare leierskap wys self-leierskap, leierskap in spanverband, leierskapontwikkeling en strategiese leierskap uit as kritiese areas in die ontwikkeling van diensbare leierskap. Die gevolgtrekking op hierdie studie is dat diensbare leierskap as ‘n integrale deel van gelowige immigrasie verstaan word en dat dit intensioneel deel vorm van die leierskapkultuur in ‘n immigrant-vriendelike gemeente. Die voorstel wat hieruit voortvloei is dat verskillende gemeentes en kerkverbande kan baat by die aanwending van diensbare leierskap binne die konteks van immigrasie. ENGLISH: In this study narratives of immigration are listened to and described from the local context of the Christian Reformed Church, Mansfield in Brisbane, Australia. The development of servant leadership is described as part of the culture of the congregation. The congregation focuses on the needs of immigrants as an immigrant-friendly church. The research approach in this study flows from an epistemology based on a narrative theory. The post foundational approach incorporates social constructionism as part of the process in exploring a deeper meaning of the stories told by immigrants. Within this framework of post foundational practical theology, the praxis is the starting point of research. This consists of local knowledge, described and interpreted by the co-researchers and informed by traditions of interpretation. The experiences of co-researchers are interpreted on a second level with the appointment of four interdisciplinary respondents. The respondents take part in an interdisciplinary conversation and they each contribute from their field of experience. This is done by using transversal rationality and the in-context experiences are thickened through interdisciplinary investigation. Furthermore, a study of relevant literature is introduced and added to the conversation. At the end of the research process some suggestions and alternative interpretations that point beyond the local context, are made. The research process is therefore developed from a post foundational theological positioning with the aim of describing immigration narratives and interpreting these narratives in order to facilitate a deeper knowledge and insight into the immigration process. Different discourses will be explored by asking critical questions and using a process of deconstruction. The in-context experiences of co-researchers are the primary narrative and their interpretations of experiences will be studied. The language of co-researchers and how they use language will be discussed. Their own interpretations will be used as discussion points in follow up conversations and their narratives will therefore be allowed into a process of growth. Their language, pointing to their experience of the presence of God as well as their language of doubt in the process of immigration will be listened to. Servant leadership will be discussed as an integral part of immigration for believers. The stories of the co-researchers reveal servant leadership in many different forms as part of the culture of the congregation in Mansfield. The narratives show the co-researchers becoming part of the ministry of servant leaders in the congregation. Co-researchers experience the influence of the servant leadership of others in their lives and tell stories of how their needs as immigrants are met by the servant leaders in the congregation. The literature on servant leadership points to self leadership, team leadership, leadership development and strategic leadership as relevant themes to be explored. The conclusion of this study shows servant leadership as an integral part of immigration and that an intentional focus on a culture of servanthood will benefit an immigration friendly congregation. The proposal following from this study is to engage other congregations and churches in a conversation on the effect of servant leadership within the context of immigration. / Thesis (PhD)--University of Pretoria, 2010. / Practical Theology / unrestricted