Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt.

The thesis is focused on the history of human rights, and their evolution since the time of ancient Greece and Rome to the Universal Declaration of Human Rights of 1948. The aim of the work is to make reader acknowledged with major events which influenced the development of human rights. Described are the thoughts of philosophers and significant events that changed the course of development of human rights. There is depicted a situation in ancient Rome and Greece, the period of development of the Christian faith and the Middle Ages and significant modern milestones including French revolution and the emergence of Declaration of Human rights, the reign of Maria Theresa and her son Joseph II. who made o lots of reforms, or revolution of 1848 and finally the emergence of Universal Declaration of Human Rights of 1948.

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 / LL. M.

In Canada’s recent history, the cases of Kanao Inouye, Omar Khadr, and Maher Arar shed light on the relationship between citizen-rights and sovereign power, a problem which this thesis studies through its three-pronged strategy of analysis. First, it takes a postmetaphysical approach to the problem of exceptionality as it has been explored in the works of Jacques Derrida, Gianni Vattimo, and Reiner Schürmann. Their responses to the problem of exceptionality provide a framework that enables this thesis to capture the relationship between citizen-rights and sovereign power in relative detail. Second, it applies Schürmann’s epochal theory in order to offer a historical periodization of citizen-rights in Canada that highlights the effect of sovereign power on citizen-rights. Lastly, in light of its philosophical and theoretical framework, it interprets the Inouye, Khadr, Arar cases in order to account for the effect of Charter rights on sovereign power. / Graduate / 0626 / tsujikt@gmail.com

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.

The thesis in question is titled “Readjusting Orthodoxy”. It constitutes a discourse in UK constitutional law although legal theoretic, historical, politicial, philosophical, and EU-related complementary themes are also present. It is founded upon, and driven by, two fundamental, inter-related premises. First, that it is the orthodox reading of the UK Constitution which best describes and explains the present constitutional arrangement: the UK Parliament is a sovereign institution sitting at the apex of the UK Constitution and vested with the right to make and unmake any law whatsoever. In the second place, that, notwithstanding the above, this very reading of the UK Constitution is currently deficient in terms of internal cohesion, is plagued by ingrained anachronistic dogmas and enjoys only a limited adaptability. From these premises emerges a third proposition; namely, that the UK constitutional discourse as a whole would stand to lose greatly should alternative constitutional theories that are less suited to describe and explain the current constitutional arrangement replace the orthodox reading of the Constitution by exploiting these conspicuous drawbacks. Thus, the present treatise argues that the orthodox reading should after critical evaluation be readjusted in the various ways to be proposed so as to be rendered coherent, consistent, impervious to the numerous challenges it currently faces and, ultimately, capable of continuing to offer the canonical account of the ever-changing UK Constitution.

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 and Management / D. Litt et Phil.(Public Administration)

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt.