LL.D. / Please refer to full text to view abstract

The aim of this treatise is to identify the income tax implications of the persons becoming South African tax residents. It will provide a clear understanding of the income tax implications for natural and non-natural persons wishing to take up residence in South Africa. The definition of “resident” in section 1 of the Income Tax Act, 1962, has a direct impact on the tax implications bearing down on any foreigner planning to reside within the Republic of South Africa, especially in relation to the prevention of the double taxation. The following issues or areas have been identified, these issues are summarised below. The persons receiving foreign pensions may be exempt from normal tax under section 10 (1)(gC) and in terms of the tax treaty, they may also escape taxation in their former country of residence. The treatise will look at various treaties that exist between the South Africa and other countries and to discuss the taxing rights. There is a case of double non-taxation and good reason for immigrants to come and avoid tax in South Africa. It is suggested that the legislation and the double tax agreements should be amended. A person who becomes a resident will receive a step-up in base cost for assets other than South African immovable property and assets of a permanent establishment in South Africa under paragraph 12(2)(a) of the Eighth Schedule. The main purpose of the legislation is to ensure that these assets are correctly valued, determining the base cost, when the person becomes a tax resident. The valuation of these assets carries with it the problem of securing sufficient evidence long after the valuation. Most of the tax planning for such for immigrants revolves around estate duty and donations tax. The person would donate his assets to an offshore discretionary trust before taking up residence in South Africa. The advantage is that donations tax will be avoided because there are exemptions in terms of section 56, for assets acquired before becoming a resident. The income and capital gains vested in nonbeneficiary can be taxed in the hands of the donor in terms of section 7 and paragraph 72 of the Eighth Schedule. The donor should be aware of the antiavoidance measures; section 7(2) to 7(8) and paragraph 72 of the Eighth Schedule will deem a different person other than the person who is entitled to the income to be taxable on that person. The income and gains received by the beneficiary of a trust can be taxable in the hands of the donor. The assets owned by the trust will be sheltered from South African estate duty. The foreign discretionary trust, as a non-resident, will not be liable for tax in South Africa. The beneficiaries of such a trust will be liable for income tax from the trust distributions, once they have acquired a vested right to the income. The liability of income tax is deferred to the year when the trustees decide to make distributions. The distribution by the trustees in a subsequent year creates a delay or postponement for taxes which should be paid by the beneficiaries. The trustees are most likely to make distributions in a tax year when the tax rates are low. There are tax opportunities for the immigrants who intend to take up residence. The tax resident might be subject to withholding taxes on foreign income from the previous country of residence, but might be subject to Double Tax Agreement between South Africa and other countries.

M.Ed. / The purpose of this study is to determine whether the question of human rights education has been attended to by schools, and particularly then the following aspects: citizens' rights and political rights. In this study the researcher endeavoured to shed some light on the uncertainty surrounding the education of human rights, in particular citizens' and political rights. The answers to the following questions had to be determined: * why is it important for children to know about these aspects of human rights I why would it seem to be a priority? * are pupils presently being informed about the above mentioned aspects of human rights? * if the answer to the above mentioned question is yes, it leads to the following: to what extend are they being informed? * if it should appear that there are indeed shortcomings in the education programmes in this regard, how severe are they? * what levels of research remains after the completion of this particular study? The literature study involves theoretical descriptions of certain concepts, such as: human rights, the development of a declaration of human rights, the importance of this issue, the legal position of a bill of rights as stipulated in the constitution of a country; the implications of the absence of a bill of rights in the constitutional law of a country. Furthermore certain facets of citizens' and political rights were prominent in this research study: the right to vote; the right to obtain a passport; the right to be allowed back in the country after overseas visits; the right not te be banned; the right not to be intimidated and the right to free participation in the activities of any political party. Validity of the empirical component of the investigation were ascertained by presenting the content thereof to experts in the field, for their approval. Multi-variate Analyses (MANOVA and HOTELLING T-SQUARE) as well as Single variate Analyses (ANOVA, Student T-test, Scheffe test) were used in the statistical analyses of the data. Hypotheses on gender, professional capacity, age, home and tutor language mediums~ religious stance, frequency of obtaining media news through television, newspaper and radio, teachers' experience, subject involvement, and pupil's dependancy position were set. THE MOST IMPORTANT FINDINGS: * at present there exists a definite gap in education programmes as far as human rights' issues are concerned; * specific respondents, grouped according to biographical data, (especially such as difference in home language, age, religion and years of experience) indicate only a slight difference in perceptions regarding pupils' knowledge of the facets of citizens' and political rights, * pupils are well informed about certain facets of the above mentioned rights, but quite poorly informed about some very important facets.

Thesis (MA(VA))--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The notion of critical citizenship has become a diverse phenomenon in both South African and global contemporary societies. The purpose of this study is to investigate how the teaching and learning of critical citizenship can be improved in the South African context through participation in art-making processes. This was done by following a qualitative approach and a case study design. The following themes were explored in this study: conceptual abilities; the technicalities of practice; art and emotional development; and collaborative art making. The findings in this investigation showed that involvement in art-making processes certainly contributes to the development of a learner’s ability to become more intelligent, self initiated and critical thinkers. The investigation also shows that the visual arts learning area is recognized as an educational practice that encourages critical thinking and the ability to conceptualize, but the implementation of critical citizenship in both the practical and theoretical teaching of art-making processes is currently lacking. It is suggested that a holistic understanding of both practical and theoretical components in the grade 9 visual arts learning area should be maintained on an equal footing. The emotional development of learners is also identified as a source of concern, since it influences a learner’s adherence to participation with others. It is further suggested that collaborative art making urges learners to engage with the ideas of others in the classroom and therefore can encourage tolerance towards other members of the group. Critical citizenship education in the teaching and learning of the visual arts learning area can have more robust impact on the future of a democratic society if it is implemented more directly in the classroom environment. / AFRIKAANSE OPSOMMING: Die idee van kritiese burgerskap het ‘n diverse verskynsel in beide die Suid-Afrikaanse en globale eietydse samelewings geword. Die doel van hierdie studie is om te ondersoek hoe die onderrig en aanleer van kritiese burgerskap in die Suid-Afrikaanse konteks verbeter kan word deur deelname aan kunsskeppende prosesse. Dit is gedoen deur gebruik te maak van ‘n kwalitatiewe benadering en ‘n gevallestudie-ontwerp. Die volgende temas is in hierdie studie ondersoek: konseptuele vermoëns; die tegniese aspekte van kunspraktyk; kuns en emosionele ontwikkeling; en gesamentlike kunsskepping. Die studie se bevindinge het gewys dat betrokkenheid in kunsskeppende prosesse bydra tot die ontwikkeling van ‘n leerder se vermoë om ‘n meer intelligente, self-geïnisieerde en kritiese denker te word. Die ondersoek het ook gewys dat die visuele kuns leerarea erken word as ‘n opvoedkundige praktyk wat kritiese denke en die vermoë om te konseptualiseer aanmoedig, maar dat die implementering van kritiese burgerskap in beide die praktiese en teoretiese onderrig van kunsskeppende prosesse tans gebrekkig is. Daar word aanbeveel dat ‘n holistiese begrip van beide die praktiese en teoretiese komponente in die Graad 9 visuele kuns leerarea op ‘n gelyke grondslag gehandhaaf word. Die emosionele ontwikkeling van leerders is ook geïdentifiseer as ‘n bron van kommer, aangesien dit ‘n leerder se samewerking met ander beïnvloed. Daar word verder daarop gewys dat gesamentlike kunsskepping leerders kan aanspoor om met ander persone se idees in aanraking te kom, en sodoende verdraagsaamheid teenoor ander lede van die groep te bevorder. Kritiese burgerskap opvoeding in die onderrig en aanleer van die visuele kuns leerarea kan meer robuuste gevolge vir die toekoms van ‘n demokratiese samelewing inhou indien dit meer direk in die klaskamer aangewend word.

Thesis (PhD)--University of Stellenbosch, 2002. / ENGLISH ABSTRACT: The tradition of liberalism in South Africa has played a significant role in shaping the country's multi-party democracy. Yet, there are several gaps within the tradition of liberalism which can be associated with an aversion towards majority rule, equalising opportunities through affirmative action measures, and a focus on securing political rights as opposed to substantive rights for all citizens. It is my contention that weaknesses within the liberal tradition could be minimised if a more credible conception of liberalism is constructed within the parameters of a deliberative framework of democracy. In this dissertation I make an argument for a defensible form of liberalism which can be achieved through a rational, reflexive discourse-oriented procedure of deliberative democracy. Deliberative democracy in turn can engender a form of citizenship which recognises the need for citizens to care, reason and engage justly in political conversation with others. KEYWORDS: Liberalism, communitarianism, deliberative democracy and South Africa. / AFRIKAANSE OPSOMMING: Die tradisie van liberalisme in Suid-Afrika het 'n noemenswaardige bydrae gelewer tot die totstandkoming van die land se veelparty demokratiese bestel. Afgesien hiervan, verskyn daar vele gapings binne die liberale tradisie wat hoogstens vereenselwig kan word met 'n teenkanting teen meerderheidsregering, skepping van gelyke geleenthede deur regstellende aksies en 'n fokus eerder om politieke regte liewer as ook substantiewe regte vir alle burgers te bekom. Ek redeneer dat tekortkominge binne die liberale tradisie geminimaliseer kan word indien 'n meer vededigbare begrip van liberalisme gekonstrueer word binne die perke van 'n beredeneerde demokratiese raamwerk. Ek voer aan dat 'n verdedigbare vorm van liberalisme bewerkstellig kan word deur 'n rasionele, refleksiewe diskoersgeoriënteerde prosedure van beredeneerde demokrasie. Op die beurt kan beredeneerde demokrasie 'n vorm van burgerskap teweegbring wat die belangrikheid van omgee en redenering erken, en ook terselfdertyd burgers betrek op 'n geregverdige wyse in gesprekvoeing met ander persone. SLEUTELWOORDE: Liberalisme, gemeenskapsgerigte liberalisme, beredeneerde demokrasie en Suid-Afrika.

It is a widely acknowledged fact that women’s access to the full rights of citizenship in the liberal state is restricted because of their unequal responsibility for childcare. The South African state, however, despite its theoretical commitment to gender equality, has failed substantially to engage with the issue of childcare and women’s citizenship. This is problematic because in failing to envisage a role for itself in supporting women with their responsibility for childcare, the state has not only neglected its Constitutional commitments to gender equality, but it has also failed to realise the benefits that could potentially accrue to children if women’s access to economic citizenship is not hampered by childcare. Recognising this problem, this thesis attempts to engender some debate as to how the South African state could feasibly correct this failure. In doing so, it uses feminist political theory as a basis and takes a critical view of the two childcare policies that have dominated the debate over women’s citizenship and childcare in Western liberal democracies – socialised care and the neofamilialist model. In concluding it attempts to provide an idea of what feasible, state-based childcare policies could look like in present-day South Africa.

Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised below. Firstly, upon the emigration of the taxpayer, there is a deemed disposal of a taxpayer’s assets in terms of paragraph 12 of the Eighth Schedule. It is submitted that the resulting exit tax may be unconstitutional for individuals. It is recommended that South Africa should adopt the deferral method within its domestic legislation for individuals who are emigrating. The deferral method postpones the liability until the disposal of the asset. Secondly, on the subsequent disposal of assets by former residents where there was no exit charge in terms of the exemption under paragraph 12(2)(a)(i) of the Eighth Schedule. Depending on the specific double tax agreement (DTA) that has been entered into with the foreign country, taxpayers have been given vii the opportunity to minimise or eliminate the tax liability with regard to certain assets. This should be of concern from the point of view of the South African government. Further issues noted in this treatise were the following: - It is submitted that the term ‘place of effective management’ has been incorrectly interpreted by SARS in Interpretation Note 6. - It is further submitted that the interpretation by SARS of paragraph 2(2) of the Eighth Schedule is technically incorrect. The above issues that have been identified present opportunities to emigrants to take advantage of the current tax legislation. It is further recommended that taxpayers who are emigrating need to consider the South African domestic tax law implications, respective DTA’s, as well as the domestic tax laws of the other jurisdiction, not only on the date of emigration but also on the subsequent disposal of the respective assets.

Thesis (MPhil)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: This thesis examines local understandings and use of the Disability Grant in The Symphony Way Temporary Relocation Area, locally referred to as Blikkiesdorp (tin can town). The study takes an ethnographic approach and focuses particularly on a group of people accessing or seeking to access Disability Grants who formed a support group as a result of the study. Findings reveal that in a context of social and economic marginalisation, there is a high reliance on government grants for survival and a particularly high demand for Disability Grants by the unemployed in Blikkiesdorp. As social assistance in South Africa is categorically targeted at particular vulnerable groups, the majority of the unemployed of working age are not eligible for social assistance. As a result, Disability Grant recipients face significant pressure from their households and the community at large to share their grants with those who cannot find unemployment but are not catered to by the social security system. It also means that disability or illness is often valued over health. Given the use of the Disability Grant as a livelihood strategy within households and the related importance of Disability Grants to individuals and families, those who receive their grants on a temporary basis engage in a struggle to reapply for grants through performances of disability and humanitarian appeals to medical doctors who, as a result, are not only burdened by high numbers of grant applications, but also pressured to make decisions that go beyond their role as medical professionals. The analysis draws on the concept of biological citizenship to explore the relationship created between illness or disability of the bodies of marginalised citizens and the potential to access to social citizenship rights, enabled through the receipt of the Disability Grant. / AFRIKAANSE OPSOMMING: Hierdie tesis ondersoek aan die hand van ʼn etnografiese benadering plaaslike begrippe en gebruike van die Ongeskiktheidstoelaag in Die Simfonieweg Tydelike Hervestigingsgebied, plaaslik bekend as Blikkiesdorp. Die studie fokus op ʼn groep mense wat die Ongeskiktheidstoelaag ontvang of probeer om daartoe toegang te verkry en wat as gevolg van hul deelname aan die studie, ʼn ondersteuningsgroep gevorm het. Die bevindinge dui daarop dat in ʼn konteks van maatskaplike en ekonomiese marginalisering, daar vir oorlewing tot ʼn groot mate op staatstoelaes staatgemaak word en dat daar spesifiek onder werkloses in Blikkiesdorp ʼn groot aanvraag vir die Ongeskiktheidstoelaag is. Maatskaplike ondersteuning in Suid-Afrika word op spesifieke kategorieë kwesbare groepe gerig en die meerderheid werkloses kwalifiseer nie vir maatskaplike ondersteuning nie. Om die rede verkeer die ontvangers van die Ongeskiktheidstoelaag onder besondere druk van lede van hul huishouding en ook van ander gemeenskapslede om hul toelae te deel met werkloses wat nie deur die maatskaplike sekuriteitsisteem gedek word nie. In dié konteks gebeur dit dikwels dat ongeskiktheid of siekte bo gesondheid van waarde geag word. As gevolg van die belangrikheid van die Ongeskiktheidstoelaag vir individue en hul gesinne is diegene wat hierdie toelaag op ʼn tydelike basis ontvang, betrokke in ʼn stryd om heraansoek deur die voorstelling van ongeskiktheid teenoor en humanitêre beroepe op mediese beroepslui. Hierdie beroepslui word derhalwe nie slegs belas met ʼn groot aantal aansoeke nie, maar verkeer ook onder druk om besluite te neem wat verder as hul rol as medici strek. Die konsep biologiese burgerskap word gebruik om die verband wat geskep word tussen siekte of ongeskiktheid van die liggame van gemarginaliseerde burgers en die potensiaal vir toegang tot maatskaplike burgerskapsregte deur die ontvangs van die Ongeskiktheidstoelaag, te ontleed.

Prior to 1994, citizenship was one of the pillars upon which the erstwhile government's policy of separate development rested. The concepts of citizenship and nationality were manipulated by the apartheid government to justify the denationalisation of black people and the creation of different classes of citizenship. Race, colour and language were the distinguishing features used to classify people into the different classes of citizenship. With the advent of the new constitutional order in 1994, common citizenship and the rights associated with it were restored to all South Africans. This discussion shows how in the post-1994 constitutional order citizenship has become an element of nation-building, while on the other hand it continues to perpetuate discrimination against non-citizens. The study aims to further the debate regarding the ill treatment of non-citizens with a view of influencing legislative and policy reform to replace the existing laws which are biased against no-citizens. / Law / LL.M.

Prior to 1994, citizenship was one of the pillars upon which the erstwhile government's policy of separate development rested. The concepts of citizenship and nationality were manipulated by the apartheid government to justify the denationalisation of black people and the creation of different classes of citizenship. Race, colour and language were the distinguishing features used to classify people into the different classes of citizenship. With the advent of the new constitutional order in 1994, common citizenship and the rights associated with it were restored to all South Africans. This discussion shows how in the post-1994 constitutional order citizenship has become an element of nation-building, while on the other hand it continues to perpetuate discrimination against non-citizens. The study aims to further the debate regarding the ill treatment of non-citizens with a view of influencing legislative and policy reform to replace the existing laws which are biased against no-citizens. / Law / LL.M.