When children are sexually abused it usually takes place in concealment. This means that unless the child reveals the abuse, it will remain hidden. This study commences with an examination of the reasons as to why a child may delay the disclosure of sexual abuse. The result of research indicates that there are certain recognisable reasons, which are frequently encountered, as to why a child may either delay telling anyone about his or her experience or as to why s/he may never tell anyone. Traditional assumptions of what are considered normal reactions to sexual abuse are tested. The discussion then moves on to considering the approach of the South African courts in regard to evaluating the manner and timing of a child’s revelations, as well as to considering the impact which a delay may have on the acceptance of that child’s evidence. Intrinsic to this analysis is the progress made in our courts, and by the legislature, in recognising factors that influence a child to either blurt out the information immediately or conceal it for a period of time. Thereafter, the testimony of 97 child victims of sexual abuse is analysed with a view to determining whether these children fit the profiles raised in research on the subject and described in some of the case law. The rate of attrition in cases of sexual offences against children is considered as well as the role that cross-examination plays in either enhancing or reducing a child’s ability to accurately describe an acceptable motivation for the delay in disclosure. The study concludes with a discussion of how well child victims are served in a legal environment designed to provide a forum for eliciting the truth from a child witness. The use of intermediaries and the impact of cross-examination is discussed as well as the ability of judicial officers to adjudicate in matters requiring highly specialized knowledge and experience.

Under the previous Labour Relations Act of 1956, (herein after refered as old LRA) organisational rights in South Africa were conspicuous by their absence. In addition, theright to access was restricted by the Trespass Act No. 6 of 1959, which made it a criminal offence to enter land without thepermission of the owner or lawful occupier, except for a lawful reason. During the 1980’s and the first half of the 1990’s several trade union rights, including the right to engage in collective bargaining were established by the Industrial Court under its unfair labour practice jurisdiction. After 1994, South African courts were bound to uphold the basic rights entrenched in the Constitution, Act No. 108 of 1996, and the new Labour Relations Act, 66 of 1995, (herein after refered as new LRA) was promulgated. A new system of collective bargaining which is voluntary in nature was established in order to level the playing fields between employees and trade unions. The new LRA grants organisational rights to registered trade unions. The aim of this treatise is to consider and evaluate these rights. The main source of organisational rights in international public law is to be found in the International Labour Organisation’s Convention on Freedom of Association. Decisions of the International Labour Organisation’s bodies of supervision and interpretation have upheld the protection of various organisational rights, such as trade union access to the employer’s premises,representation of employees by the officials of their trade union, and the right of union officials to collect union dues. These rights have now been incorporated into our labour law system. In this treatise, the pre-1994 situation and the scenario after the 1994 democratic elections is analysed. The contents of these rights are considered as well as enforcement there-of.

Trafficking in human beings is a major problem worldwide. Human trafficking is as a result of a complex set of interrelated push and pull factors. Push factors includeinter alia poverty, a lack of opportunities, dislocation of families, gender, racial and ethnic inequalities and the break-up of families. Research shows that pull factors include the promise of a better life, consumer aspirations and lack of information on the risks involved, established patterns of migration, porous borders and fewer constraints on travel. It is as a result of the global epidemic of this trafficking in persons that certain instruments on an international level as well as legislation on a national level have been enacted. The question which arises is: are these pieces of legislation effective in dealing with the scourge of human trafficking? Every legislation passed will have its strengths, as well as weaknesses but the main objective of such legislation should always be to combat, criminalise and prosecute the specific criminal act. Furthermore, the enacted legislation should be designed to effectively combat the challenges which threaten to exacerbate the criminal act. Failing to fulfil this intention will render such legislation nugatory. This treatise will be looking at various international instruments that have been passed abd v adopted by various countries, which specifically deal with trafficking in humans generally and specifically in relation to the children. International instruments that will be discussed include inter alia, slavery Convention, Convention on the Rights of the child, Worst forms or Child Labour Convention, Parlemo Protocol, United Nations Transnational Organised Crime Protocol to mention but a few. All these instruments have in a way dealt with and made provisions for the criminalisation of the act of trafficking in humans and a the scrounge of trafficking escalates the international governments strive to enact instruments that are going to be able to curtail this pandemic of trafficking. As more focus will be on the South African legislation this treatise is also going to examine all the relevant piece of legislation that have been passed by the South African government in order to deal with human trafficking. These will include the discussion of the Constitution, Child Care Act, Children’s Act, Children’s Amendment Act, Criminal Law (Sexual Offences) and Related matters. Amendment Act Prevention of Organised Crime Act as well as the Prevention and combating of Trafficking in Persons Bill. The treatise will listen critically discuss the Bill in so far as its strengths and weaknesses are concerned.

M.Com. (Taxation) / Please refer to full text to view abstract

This study had as its purpose an attempt to establish on empirical grounds the role firearms control laws play in South African society. A holist methodological position was adopted from among the alternatives available for scientific social research, and the structural-functional theoretical framework of the main line tradition was employed for the purposes of the analysis. Accordingly, legislation was defined as serving a primarily integrative function in society, (integration being functionally one of four system imperatives), by translating prevailing values and norms into a stable, attributive code. A discussion of general historical and contemporary perspectives related to purpose(s), role, and efficacy of restrictive firearms legislation preceded a survey of the development of gun controls in the Republic of South Africa. Current legislative provisions in this context were then dealt with in some detail. Research into the official documentary reports of the S.A. Department of Statistics (i.e., the Report on Deaths, and Statistics of Offences), and the Annual Report of the Commissioner of the South African Pol ice, covering a period of years, was carried out and although some of the required statistical information was inadequate, or entirely non-existent, it was finally concluded on the basis of available evidence that such legislation is enacted in this society on the assumption that it serves the purposes of crime reduction and civil peace. This assumption was shown to be empirically unsupported, and an alternative approach was called for in terms of which legislators should place greater positive emphasis on the individual right to keep and bear arms. It was concluded that such a shift of emphasis would more effectively promote the defined role of legislation in South African society.

Includes bibliographical references (leaves 138-139). / By comparing the income tax allowances and deductions for private investors in film production funds in Germany and in South Africa, the author aims to show how the governments of these two countries are taxing private individuals who invest in film funds, i.e. what incentives are offered to such venturesome investors. The tax incentives examined here provide the taxpayer with a deferment of his tax payments. By making the comparison the author intends examine what role a domestic film fund can play as an instrument for financing domestic and export films and how the government can promote film production in this way.

Submitted in fulfilment of the requirements of the Masters of Technology degree in Cost and Management Accounting, Durban University of Technology, Durban, South Africa, 2015. / The National Credit Act No. 34 of 2005 (NCA) was introduced by the South African government mainly to bring about accessibility to credit markets, protect consumers from malpractices and market abuses by credit providers and reduce consumer over indebtedness. As a result, credit providers are compelled to apply stringent rules and regulations when assessing a credit consumer’s affordability prior to granting home loans. This study aims at investigating the impact of the NCA on the affordability of home loans within the Pinetown metropolitan area. The literature review presents an overall view of affordability of home loans in developed and emerging countries and also provides an in-depth explanation of factors that affect affordability of home loans in South Africa. The predominant factors, amongst others that hinder the housing market, are: an increase in house prices; elevated interest rates and household debt which include inflation, transportation cost and low wage increase. A mixed methods approach was utilized for the research, analyzing both quantitative and qualitative data. Respondents (home loan borrowers) completed a questionnaire by indicating if assessments were conducted in terms of their affordability prior to the approval of their home loan and their view on the impact that the NCA had on their home loan. The data suggested strongly that credit providers had conducted proper credit and affordability assessments prior to granting home loans and that most home loan borrowers’ level of debt had remained stable since acquiring their home loans as they continue to meet their debts. An overall analysis revealed that the application of the NCA had a positive impact on the affordability of home loans in the research area and that compliance with NCA, when granting credit, resulted in the reduction of reckless lending, a decline in the level of consumer indebtedness and a reduction in payment default.

A research report to be submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (Taxation) 31 March 2016 / The aim of the report is to determine whether the current Value-Added Tax (‘VAT’) treatment relating to the exemption applied on educational services should be retained and to ascertain whether the policy considerations which applied when VAT was introduced are still relevant, or whether changed circumstances would justify the introduction of a different treatment or concessions in relation to these services. The most critical and significant challenge being faced by VAT vendors and universities in particular is compliance with a vast array of amendments to the VAT Legislation, Binding Rulings, Guides and Interpretation Notes issued by the South African Revenue Service (‘SARS’). Noncompliance for whatever reason may result in irregular expenditure and significant penalties and interest imposed for non-compliance, especially in light of the additional penalties being imposed in terms of the Tax Administration Act which was promulgated in October 2012. VAT therefore has a direct impact on the financial affairs and cash flow of VAT registered entities. Furthermore, government funding in respect of tertiary institutions has been on the decline in recent years while the costs of running a tertiary institution have continued to be on the rise. This development has necessitated a change of approach in how tertiary institutions manage their operations. Consequently, there developed a strong need for tertiary institutions to find alternative ways of raising extra funds to make up for the shortfall caused by the decline in funding from government. The provision of short courses, in addition to the traditional full semester diploma and degree courses provided by the institutions, was identified as an opportunity to deliver a certain varied level of educational services to an existing suitable market. This opportunity presented attractive prospects as an alternative source of funding for the institutions in the wake of depleting government funding. In this regard, many of the institutions formed a number of vehicles in order to offer the short courses to the market. The rationale behind such approaches is in order to distinguish the traditional education services (diploma and degree courses) from the non-traditional educational services (short courses). / MT2017

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation). Johannesburg, 25 March 2015 / The research reviews the legislation pertaining to the understatement penalty provisions of the Tax Administration Act 28 of 2011. The problems associated with the levying of understatement penalties in the previous legislation are determined. A detailed evaluation is made of the understatement penalty provisions, with an emphasis on the determinants for the ‘behaviour’ and ‘case’ types, and the penalty percentages derived therefrom. The fiscus’s stated goals and intentions in respect of the understatement penalties are identified and reviewed to determine if they are aligned with those considered to be international best practice. The requirements of the Constitution of the Republic of South Africa of 1996 are reviewed with respect to the understatement penalties. A comparative analysis of South Africa’s understatement penalties and those of tax authorities identified as having similar tax administration regimes is presented. The research suggests that while a more systematic and uniform approach, to understatement penalties, has been established under the new legislation, the subjective nature of the ‘behaviour’ and ‘case’ determinants applied is likely to result in disputes between the South African Revenue Service (SARS) and the taxpayer. The research indicates that while the categories and nature of understatement penalties levied are broadly aligned with those of comparable countries’ regimes, the penalty percentages applied in South Africa, are relatively high. Key words and terms: understatement penalties, international best practice, goals, uniform, systematic, ‘behaviour’, ‘case’, subjective, similar tax administration regimes, penalty percentages. / MT2016

A research report submitted by In partial fulfilment of the Degree: Master of Commerce School of Accountancy 2016 / Given the seemingly low rate of success of the current business rescue regime (at just 13.6% as at June 2015), this study sought to identify whether the current business rescue regime in South Africa realises its intended objectives and why this meeting of objectives or failure to do so may be the case. It focuses on practical issues and the investigation is undertaken through interviews with business rescue practitioners who are the facilitators of business rescue. The findings show that there is a lack of clarity in the definition of success which may be cause for concern and that, despite its consistency with other jurisdictions, in the views of practitioners, the success rate is expected to improve. The study finds that there is a lack of prompt action when signs of financial distress are noted and a lack of funding for companies in business rescue. The experience of the practitioner has a significant impact on the success or failure of the rescue and may be one of the reasons for the current low rate of success of the regime, while the specific qualifications of the practitioner play a smaller role. The plan is imperative but there is often a lack of information and insufficient time allocated to its preparation. Consistency of Court judgements also has a bearing on success of business rescue, while consistency with provisions of other jurisdictions is not considered to be important. / MT2017