This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses. The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa. The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses. The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa. The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

An important change wrought by the post-1994 South African Constitutions is the attempt to have South Africa recognised as a democratic and sovereign state in the "family of nations." The new Constitutions make extensive reference to the state's international obligations and represent an endeavour to [re]define the status of international law vis-a-vis national law. Some provisions utilise international law in the interpretation and formulation of national jurisprudence and represent an [albeit not totally successful] endeavour to attain greater harmonisation between international and national law. This is an attempt to systematize the various criticisms levelled against these provisions to date, and to highlight certain interpretational difficulties and problems that present themselves in the process. The distinction between the various terminologies and branches of international law is also taken to task. Lastly, this paper attempts to determine the extent to which international law is applied at national level under the post-1994 constitutions. / Jurisprudence / LL. M.

This study briefly discusses land restitution in several countries in Europe and the Americas, the history of land deprivation in South Africa, and the legislation introduced to remedy the inequality of land ownership. Differing interpretations of the legislation in respect of the valuation of land to be purchased by the state for restitution purposes and the valuation formulae recommended at various times by the state and its advisors are discussed. Some of the problems encountered in the implementation of the South African restitution program, including the highly emotional expropriation/confiscation issues, are mentioned. Three case studies based on these differing interpretations are given. The case studies illustrate the evolution of the interpretations of the legislation concerning land restitution valuations in South Africa. / School: Management sciences / M. Tech. (Real Estate)

Contemporary South Africa prides itself on having a Bill of Rights. For 84 years (1910 to 1994) public administration regulated the general welfare and lives of inhabitants in the finest detail, while being subject to almost only the whims and political objectives of the governing authority. On 27 April 1994 the 1993 Constitution introduced a constitutional obligation and radical change to the manner in which public administration must be exercised. Today, still an infant in experience relating to a bill of rights, public administration must be exercised with the Bill of Rights as an integral part of this inhabitant / governing authority interaction. The primary aim of this study is to attempt to describe the manner in which public administration was exercised, firstly, during constitutional dispensations prior to 1994 and, secondly, since public administration became subject to constitutionally entrenched fundamental rights. The empirical investigation is aimed at exploring and analysing the extent to which public administration has realised the constitutional obligation in practice. The results of the empirical investigation highlighted, primarily, that the majority of the officials that participated in the survey do not know of the Bill of Rights, and that half of those who do know of the Bill have little knowledge of its provisions. More than half of the respondents lack awareness of section 195 of the 1996 Constitution, which states that public administration must be governed by democratic principles enshrined in the Constitution. Barely one tenth of respondents were informed of the significance of the Bill and its role regarding public administration. The majority of respondents have not of their own accord studied the Bill and the Bill does not have the desired effect on the manner in which public administration is exercised. Two thirds of respondents have mixed perceptions as to whether to serve the interests of inhabitants above the political objectives of the governing authority and less than a quarter of respondents give recognition to the Bill when rendering public services. It seems as if South African public administration has a long way to go in adhering to its constitutional obligation in practice. / Public Administration / D. Litt et Phil.(Public Administration)

Text in Afrikaans. / Die definisie van 'n huwelik tref 'n onderskeid tussen heteroseksuele en homoseksuele lewensmetgeselle ten opsigte van die bevoegdheid om te trou. Hierdie onderskeid op grond van seksuele georiënteerdheid mag moontlik ongrondwetlik wees. Voorts is daar 'n menigte regte en verpligtinge wat outomaties uit huweliksluiting spruit, maar nie outomaties op lewensverhoudings van toepassing is nie. Hierdie onderskeid op grond van huwelikstaat mag eweneens moontlik teen die bepalings van die Grondwet van die Republiek van Suid-Afrika, 1996 indruis. Hierdie studie is gevolglik daarop toegespits om ondersoek in te stel na die grondwetlikheid van hierdie twee onderskeide. Die ondersoek word geloods met verwysing na relevante wetgewing en regspraak. 'n Bondige oorsig van fundamentele regte word as agtergrond verskaf. Na afhandeling van die ondersoek word daar aandag geskenk aan die huidige en voorgestelde toekomstige erkenning en regulering van lewensverhoudings in die Suid-Afrikaanse reg, waarna die bevindings saamgevat en krities beoordeel word. SUMMARY The definition of marriage differentiates between heterosexual and homosexual life partners with regard to the capacity to marry. This differentiation on account of sexual orientation may possibly be unconstitutional. Furthermore there are a multitude of rights and obligations that automatically flow from marriage, which are not automatically applicable to life partnerships. This differentiation on account of marital status may also violate the provisions of the Constitution of the Republic of South Africa, 1996. Accordingly this study is aimed at investigating the constitutionality of these two differentiations. The investigation is conducted with reference to relevant legislation and case law. A concise overview of fundamental rights is provided as background. In conclusion of the investigation, attention is paid to the present recognition and regulation of domestic partnerships in South African law, after which the findings are summarised and evaluated critically. / Jurisprudence / LL.M.

If the expectancy that someone was to act according to what we deem to be his or her “duty” was that straightforward, there would be no need to address the issues of liability of the employee for the wrongful acts of the employer. The recent - and some say alarming - trend in South Africa to hold employers (particularly the government) liable for wrongful, culpable acts committed by their employees, gives rise to difficulties and any inquiry into the possible vicarious liability of the employer should necessarily always start by asking whether there was in fact a wrongful, culpable act committed by the employee. If not, there can neither be direct liability of the employee nor vicarious liability by the employer. Where the employee did indeed commit a delict, the relationship between the wrongdoer and his or her employer at the time of the wrongdoing becomes important. It is then often, in determining whether the employee was acting in the scope of his or her employment that normative issues come to the fore. Over the years South African courts have devised tests to determine whether an employee was in fact acting in the scope of his employment. / Jurisprudence / LLM

Throughout sub-Saharan Africa, women and girls are denied their right to inherit from their husbands and fathers as a result of the operation of the indigenous law rule of male primogeniture, in terms of which an heir must be male. This violates prohibitions on gender discrimination, as well as other, more specific provisions found in international human rights treaties. However, courts in both South Africa and Zimbabwe have in recent years upheld the rule. States Parties to relevant treaties have an obligation to ensure equal inheritance rights for women and girls. In the case of South Africa, provisions of the Constitution are also relevant. After discussing the operation of the indigenous law of inheritance, the international human rights provisions violated by it, as well as the recommendations of the South African Law Commission and legislative proposals on this issue, the writer suggests that legislation should be adopted to ensure equality for women and girls, while retaining the positive aspects of indigenous law and culture. / Constitutional, International & Indigenous Law / LL. M. (Law)

The Regulation of Gatherings Act 205 of 1993 is a old order piece of legislation, but gives full recognition to the right to freedom of assembly and expression. These rights are entrenched in sections 16 and 17 of the Bill of Rights and enjoy a generous interpretation. Section 5 of the Act creates limitations on these rights, as the responsible officer of a local authority is allowed to prohibit a gathering when he has reasonable grounds to believe that the police will not be able to prevent traffic disruption, injury or substantial damage to property. Given the fact that this limitation serves to protect a compelling state interest, it constitutes a reasonable and justifiable limitation in terms of section section 36 of the Bill of Rights. / Law / LL.M.

Although a child's right to parental care and family life is constitutionally entrenched, many South African children are deprived of this right. Transcultural adoption could serve their need but historically this has been prohibited or discouraged by racist policies. Whether this is in keeping with the now non-racial South African society is questionable. In adoption the best interests of the child is paramount and in determining this, courts should balance children's constitutional rights to their culture of origin against their constitutional rights to non-discrimination. After considering arguments for and against transcultural adoption and the position in the United States and the United Kingdom, the writer suggests that further interdisciplinary research into the question is necessary in South Africa; inter-country adoption should be considered and law reform and governmental policy should facilitate these. / Private Law / LL. M. (Law)