Tax avoidance through interest deductions has been highlighted internationally as a concern with the effect of eroding tax revenues of countries, including South Africa (SA). The evident cause of this concern is what is termed base erosion and profit shifting (BEPS) mainly orchestrated by multinational companies using aggressive tax planning schemes. Although the concern continues to exist, comprehensive measures are in place in SA such as the anti-avoidance rules and exchange control regulations to mitigate the concern. The study was undertaken to analyse the legislation on interest deductions in terms of the Income Tax Act No 58 of 1962 (‘the Act’) with particular focus on anti-avoidance. A number of issues pertaining to the operation of the provisions in the Act; administrative challenges as well the possible exploitation of loopholes within the provisions were identified. Furthermore, a comparative analysis conducted against Australia and the United Kingdom indicated that the measures adopted in SA are relatively similar, if not ahead. The effect the anti-avoidance measures have on the economic growth was considered. The results were positive in that the measures do not counteract the pursuit of economic growth. Lastly, the study assessed the position of SA against the internationally recommended best practice on the subject matter and it became evident that opportunities exist to improve the current measures applied in SA to mitigate the BEPS risks through interest deductions.

Human Immuno Virus (HIV) and Acquired Immuno Deficiency Syndrome (AIDS) have formed part of the South African landscape since the first report in 19831and today South Africa is reported to be the country with the highest number of people living with HIV/AIDS in the World2. This state of affairs, in combination with South Africa’s high sexual crime rate resulted in a general public out-cry with calls for the government and the legislature to enact laws to stem the spread of HIV/AIDS3. Government and the legislature finally responded by way of promulgating the criminal law (sexual Offences and related matters) Amendment Act4 (hereinafter the sexual Offences Act). The Sexual Offences Act inter alia provides for the compulsory testing of alleged offenders of sexual crimes5 This treatise will show that chapter five of the sexual Offences Act, indirectly criminalises HIV/AIDS, and that this is not desirable. It will be submitted that the criminalisation of HIV is against the stated UNAIDS policy 6 It is finally submitted in this treatise that South Africa should repeal all provisions in its law that directly or indirectly criminalises HIV/AIDS transmission and instead follow both and is a deterrent to public health methods of curbing the epidemic, while at the same time exacerbates the spread of the epidemic by forcing people who are HIV positive not to openly come out. It will be argued in the use of criminal law against the transmission of HIV creates stigma and is also an attack on individual human rights. The study will also show that the supposed marginalised persons, such as women and children are not protected by the use of criminal law in the prevention of HIV transmission, contrary to the arguments of the proponents of those who support the use of criminal law. The study will show that far from protecting these marginalised groups of people, criminalisation of HIV transmission, does in fact hurt them the UNAIDS policy and the South African development corporation (SADC) Model Law on HIV and AIDS.

Economies worldwide have become more integrated and competitive due to the phenomenon of globalisation and its antecedents, which are improved technological communication, the use of technology in production, ever improving management of skills as well as standards of education. Amongst the consequences have been changing demands and rising expectations in terms of employee remuneration, job security and conditions of work. This has at the same time been accompanied by employers expecting greater profit. Against this backdrop, this treatise seeks to interrogate and to explain the processes that should constitute fair, rational and justifiable employee dismissal for operational purposes. This is done bearing in mind the global economic crisis and its impact on employees. The treatise constitutes an attempt to carve a cushioning mechanism for employees in the midst of the global economic storm. We consider the inadequacies of common law principles. We also submit that section 189 in its present form and its application by courts do not provide for substantive fairness interrogation when dealing with dismissal for operational reasons. We explore the legislative framework, interpretation by leading academics as well as applications by courts of section 189A, which prescribes that if dismissal is based on operational reasons, consideration must not only be based on substantive and procedural fairness but also that proper consideration of alternatives must have been explored before dismissal is effected.

The aim of this treatise is to provide an analysis of the tax implications of making use of limited real rights in tax planning. In order to understand the tax implications of making use of limited real rights it is necessary to understand the nature and legal form of these rights. The importance of this understanding lies in the determination of the tax legislation applicable to the right in question, and the subsequent tax implications. The next step in working through an analysis of the tax implications of making use of limited real rights is therefore to define the scope of applicable legislation. This required an analysis of the scoping provisions of our tax legislation. Once the scope of applicable legislation had been defined, it was then possible to move onto an analysis of the application of the legislation identified to the various “stages” of limited real rights. The conclusion from this analysis is that the tax implications of making use of limited real rights are spread fairly broadly across several different pieces of legislation, and need to be carefully and fully considered when making a decision to make use of limited real rights in a tax planning strategy. The conclusion on the analysis of certain selected tax planning strategies that make use of limited real rights is that it is possible to make fairly substantial cash flow savings when deciding to implement a particular strategy which makes use of limited real rights. But, that use of these strategies is not without risk. For example, SARS may examine a particular strategy in terms of the “new” GAAR. The financial implications of the successful application of the GAAR may be disastrous to the taxpayer, and the tax planner will need to have considered and advised on the possibility of such a challenge from SARS. In addition, in some of the strategies, there are risks associated with the anticipated life expectancy of parties to the tax plan being shorter than anticipated. The conclusion is that the use of limited real rights in tax planning can be effective and provide savings, but that the use of such a strategy requires, inter alia, a very careful consideration of the interaction and application of our tax legislation to the strategy.

The South African marine environment is utilised for both consumptive and non-consumptive activities and for those activities to continue sustainably it is important that these activities be monitored and policed. South Africa's environmental legislation is structured to do just that; outlining specific regulations for all consumptive and non-consumptive activities that can be conducted in the marine environment. Some disparities have been observed regarding the policing of consumptive and non-consumptive marine activities, and these disparities were analysed by means of several case studies and semi-structured key informant interviews. Case studies covered both consumptive (abalone poaching and Illegal, Unreported and Unregulated fishing) and non-consumptive activities (the sardine run and tiger shark diving) currently being conduct in the marine environment. Key informant interviews collected opinions from legal practitioners who felt that the legislation was solid but poorly implemented; and non-consumptive operators who felt that the legislation was implemented in a way that made it difficult for non-consumptive and ecotourism activities to thrive. The poor implementation has resulted in a situation which seems to promote consumptive crimes instead of curbing them.

Tax evasion and avoidance costs South Africa billions of rand each year. This treatise examines the judiciary’s view and/or attitude to the dividing line between legitimate and illegitimate tax avoidance. It seeks to find out how South African courts have ultimately dealt with the old GAAR section 103(1). The treatise seeks to establish the role that the judiciary plays in tax avoidance and whether it has been pro-fiscus or pro-taxpayer in its deliberations of tax avoidance cases. The treatise focuses specifically on the judicial responses to the General Anti-avoidance Rule Section 103 of the Income Tax Act No. 58 of 1962. In order to show the judicial approaches and/or responses to tax avoidance in South Africa, a selection of income tax cases have been used to illustrate how the judges have interpreted the GAAR and whether they have been sympathetic to the tax payer or to the fiscus. The cases used in this study stem from the old GAAR section 103. There have not been important cases dealing with the new GAAR section 80A to 80L of the Income Tax Act. In the final analysis of this research it would seem that the effectiveness and scope of the GAAR depends ultimately on its interpretation by the courts. Many of the cases that have been decided under section 103 (1) have provided disappointing outcomes for SARS. However it is noteworthy that the courts which were previously taking a restrictive approach and were pro-taxpayer in their deliberations are beginning to take a different approach and are gallant in their interpretation of the GAAR. Judges are slowly abandoning the long standing judicial approach which was that taxpayers are entitled to arrange their affairs in any legal way in order to minimize their tax and are going further and examining the real substance and purpose of the transactions entered into by taxpayers as opposed to the form of the transactions. The Supreme Court of Appeal has now set a precedent which goes deeper and examines the true intention of parties in entering into transactions and does not tie itself to labels that parties have attached to their transactions. This recent judicial attitude and zeal exhibited by the courts will without a doubt hinder tax avoidance activity and strengthen the effectiveness and scope of the new GAAR sections 80A to 80L.

South Africa is one of the countries with a very horrifying history. However, in the dawn of democratic governance, a worldly admirable constitution was brought into picture. The 1993 and 1996 South African Constitutions entrenched an elaborate Bill of Rights with provisions empowering courts to grant “appropriate relief and to make “just and equitable” orders. Happily, the Bill of Rights included justiciable and enforceable socio-economic rights. Amongst them, there is a right of access to adequate housing, for which this work is about. South Africa is viewed as a country with developed jurisprudence in the enforcement of socio-economic rights, hence it has been used as a lesson for Lesotho. Lesotho is still drowning in deep blue seas on enforcement of socio-economic rights either because the constitution itself hinders the progress thereon or because the parliament is unwilling to commit execute to the obligations found in the socio-economic rights filed. This work scrutinizes many jurisdictions and legal systems with a view to draw lively examples that may be followed by Lesotho courts towards enforcing housing rights. Indian and South African jurisprudences epitomize this notion.

Leadership in South Africa have been gIven the major responsibility of having to transform and renew their organisation in order that they may now compete in the global economy and that they are furthermore aligned to the socio-political dynamics and imperatives of the country. Ensuring organisational renewal and survival and meeting the requirements of labour legislation places extraordinary pressure on company leaders. Most South African leaders obtained their managerial experience and expertise during a period characterised by environmental stability and predictability and are now faced with unfamiliar conditions and environmental stressors for which most of them are dismally prepared. This study demonstrates that given the turbulent environment in which leadership had to operate, there were few leaders who were able to meet these new challenges within their organisations. The way in which these leaders were able to shift their organisation from its present state to the desired state was examined in this study. The study showed that despite the use of transformational leadership to effect many aspects of the transformation process, all leaders tended to resort at some stage of the transformation process, to a dictatorial and overtly 'quasi-military' style of leadership. Once the organisation had been renewed and stabilised, leaders were more likely to incorporate traditional elements of transformational leadership. Leaders therefore only tended to become more democratic, participative and person centred once their organisations had become sufficiently stable to cope with new and threatening conditions. / Dissertation (DPhil (Industrial Sociology))--University of Pretoria, 2007. / Sociology / unrestricted

Veterinary Needs Appraisals have indicated that there is a need for improved supply of veterinary medicinal products to subsistence and emerging farmers in South Africa. No studies have been conducted to describe and assess the adequacy of the current routes and methods of supply of veterinary medicinal products to these farmers. A combination of focus groups, self-administered questionnaires and direct observations was used to collect information for the purpose of describing and understanding the situation regarding the supply of veterinary medicinal products to the farmers of the Madikwe district. A combination of semi-structured interviews, questionnaires and direct observation was used to gather information. The results indicated that the routes and methods of supply of veterinary medicinal products to the farmers of the Madikwe district were inadequate. The annual sales from outlets within the Madikwe district were poor, with a total of 396 units sold over a period of one year, although there were approximately 2000 farmers in the Madikwe district who were potential clients for these outlets. The majority of products sold by these outlets were ectoparasiticides, followed by Tetracycline antibiotics. The outlets within the Madikwe district were unable to supply vaccines, as they did not have adequate facilities for the storage of these thermolabile products. Farmers had to travel an average of 70 km if they wished to purchase veterinary medicinal products from farmers' co-operatives and pharmacies in larger towns outside the Madikwe district. The routes and methods of supply did not ensure correct storage, and safe and effective use of veterinary medicinal products. Several examples of misuse and incorrect storage and handling of veterinary medicinal products were discovered. Inadequate information transfer, inaccessibility of outlets, poor reliability and quality of outlets and poor service were discovered as reasons for the inadequacy of the routes and methods of supply. Wider distribution of veterinary medicinal products is required but a higher level of control is needed to ensure that products of an acceptable quality are sold. Information and advice must be disseminated together with products. / Dissertation (MMedVet (Pharmacology))--University of Pretoria, 2001. / Paraclinical Sciences / unrestricted

Thesis (M.A. (Nursing Science) -- University of Limpopo, 2020 / Background Patient’s awareness of the patients’ rights charter was assessed as it was not known and strategies were developed to improve patients’ awareness in the selected hospitals of the Limpopo Province. Aim To assess, describe and explore patients’ awareness of their rights and to develop strategies to improve patients’ awareness of their rights. Study methodology A qualitative exploratory and descriptive research approach were used. Data were collected from 30 patients using semi-structured face-to-face interviews. Data were audiotaped and field notes were taken. The Turfloop Research Ethics Committee gave ethical clearance. The Department of Health permitted for the study to be conducted in the selected hospitals. Ethical considerations and measures to ensure trustworthiness were observed. Results Results showed that patients lacked awareness of the Patients’ Rights Charter and they could not give examples or name the rights they have as patients. The study revealed that sources of information regarding the Patients’ Rights were limited. Patients indicated that Patients’ Rights implementation was situational. Patients also experienced disrespect regarding their rights. In addition, strategies to improve patients’ awareness regarding the Patients’ Rights Charter were developed from the themes that emerged from this study.