No abstract available. / Thesis (LL.M.)-University of Natal, Durban, 1992.

For eighty-six years up to the year 2000, the South African income tax system was based primarily on the source principle. This meant that only income which was from a source in the Republic or deemed to be from a source in the Republic was taxable in the hands of residents. The election of a new Government in 1994, and the subsequent relaxation in exchange controls, necessitated a change from the source-based system of taxation to a residence-based system of taxation. The residence-based system of taxation in turn necessitated the introduction of new legislation to ensure that South African residents were taxed on their foreign source income, and appropriate anti-avoidance provisions were in place in order to prevent an erosion of the South African tax base. The residence-based system of taxation was phased into South Africa by the introduction of section 9C to the Act. Section 9C was introduced in 1997 as an interim and partial provision which provided for the taxation of foreign passive income on a residence-basis. A possible loophole that the revenue authorities needed to deal with at the time was the fact that residents could establish controlled foreign companies in low tax jurisdictions and divert and accumulate income in such foreign jurisdictions, thereby escaping the South African tax net by avoiding or at least deferring South African tax on such income. Section 9D was introduced simultaneously with section 9C in 1997 as the specific antiavoidance provision in this regard. With the introduction of a residence-based system of taxation effective from years of assessment commencing on or after 1 January 2001, section 9C was repealed. As a result section 9C and the concepts of 'active, and 'passive' income are of historical significance, and the main focus in terms of a residence-based taxation system now remains a decision regarding whether or not a taxpayer is a 'resident' as defined in the Act. This dissertation critically analyses the structure, application, exemptions and shortcomings of section 9D as an anti-avoidance provision consequential upon the introduction of a residence-based system of taxation, and states the law up to and including the Revenue Laws Amendment Act 74 of 2002, which took effect from the commencement of years of assessment ending on or after 1 January 2003. / Thesis (M.Com.)-University of Natal, Pietermaritzburg, 2003.

No abstract available. / Thesis (LL.M)-University of Durban-Westville, 2001.

The practice of torture is an affront to human dignity. Freedom from torture is an absolute human right. Laws that violated human rights and entrenched racial divisions characterized the apartheid era in South Africa. However, the transition from a repressive state to a democratic one, gave “birth” to a Constitution characterized by fundamental human rights, social justice and open democratic societal values. In order to have any real meaning, the human rights enshrined in the Constitution and various National and International instruments, needs to be realized in everyday life. These rights are valuable in that they provide the tools to empower victims, or rather, survivors of torture and other cruel, inhuman and degrading treatment. A Criminal Justice System that focuses on victims’ rights and empowerment has the ability to transform the current maze that one must navigate to access justice. In keeping with its obligations as a signatory in 1984 to the UN Convention against Torture, South Africa has 29 years later, in 2013, passed in its parliament the first Legislative Act creating the specific offence of torture. This paper critically appraises the current state of legislative and other provisions in the light of South Africa’s position against torture and analyses its fresh new law with the objective of establishing how effective these measures will be and what future recommendations are required for reinforcing its prevention. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2014.

Industrial fishing practices and market-demand for shark products (in particular meat and fins) are decimating shark populations in many parts of the world, threatening stock collapses, species extinctions and broader ecological impacts. This dissertation explores the development of the international legal regime applicable to the conservation and management of sharks, and seeks to document and provide a critical analysis of the fisheries management and conservation instruments and measures that apply or can be applied to sharks. This is followed by a review and critical analysis of the South African legal regime applicable to the conservation and management of sharks, which to the writer’s knowledge has not been clearly documented in referenced research. Both the international and South African regulatory regimes relating to the conservation and management of sharks are characterized by fragmentation, lack of co-ordination and enforcement challenges that risks duplication of effort and regulatory gaps. However, it is argued that the existing mix of hard and soft law instruments does provide a suite of regulatory options, guiding principles and frameworks which, if effectively coordinated, refined, implemented and enforced, could go a long way towards protecting sharks from overexploitation internationally and within South African waters. It is argued that the precautionary and ecosystems approaches need to applied at both a national and international level to ensure that shark are managed in an ecologically sustainable manner. Where appropriate, a moratorium (or at least a significant limitation) on the killing of sharks (through both directed and by-catch fisheries) should be imposed until such time as sufficient scientific data is available to demonstrate that shark fishing does not pose a significant risk of serious or irreversible harm. It is argued further that South Africa needs to make a serious commitment to improving shark conservation and management measures by making sufficient human and financial resources available to achieve its shark conservation and management objectives, and that the fragmented national legal regime could be enhanced and rationalised by promulgating a single shark-specific regulation that deals specifically with the conservation and management of sharks. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2014.

No abstract available. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2013.

This research paper investigated whether there are any limitations or restraints in the Labour Relations Act 66 of 1995, which possible keeps an employer from outsourcing functions or parts of a business to a third party.

<p>This thesis examined to what extent the current legislation protects the HIV positive employee against unfair discrimination and dismissal. The study gave short medical background to HIV/AIDS and introduced HIV discrimination by giving the historical background to HIV related discrimination. From this, the extent of stigmatization against this group was introduced.</p>

Thesis (MComm)--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: The new set of employment equity laws call for South African organisations to justify their compensations systems. During compensation discrimination litigation, evidence is required to support arguments put before the court in order to meet the burden of proof. The similarity between foreign and domestic legal systems, suggests that the operational implications of foreign legislation will also be relevant to South Africa. This raises the debate as to the nature of fairness in the compensation context, the debate of comparable worth and the use of multiple regression analysis. The organisation must present to the court evidence to show that the choice of compensable constructs, their measurement and application does not discrimination directly or indirectly based on group membership. Multiple regression analysis, a statistical method to model the compensation system, is fraught with difficulties and misunderstanding. It is nevertheless the most appropriate method to investigate compensation fairness. Comparable worth and multiple regression analysis require assessment in the South African context. The issues, which hindered the successful use of multiple regression analysis abroad, are reviewed in order to smooth its entry into South African litigation. A framework is presented based on literature and case law whereby all parties concerned can produce and evaluate such evidence / AFRIKAANSE OPSOMMING: Die nuwe Anti-Diskrimineringswetgewing verlang van Suid-Afrikaanse organisasies om salarisstelsels te regverdig. Gedurende salarisdiskriminasielitigasie word bewys verlang om die bewyslas oor te dra. Die gelyksoortigheid van buitelandse en binnelandse regstelsels gee te kenne dat die operatiewe implikasies van buitelandse wetgewing relevant tot Suid-Afrika sal wees. Dit bevraagteken die aard van billikheid in die kompensasie konteks, die debat van vergelykbare waarde en die gebruik van veelvoudige regressieontleding. Die betrokke party moet bewys aan die hof toon om te bevestig dat die keuse van vergoedingskonstruksie, sowel as die meting en toepassing daarvan, nie onregverdig diskrimineer, ten opsigte van demografiese groepe me. Veelvoudige regressieontleding 'n statistiese metode wat gebriuk kan word om die salarissisteem voor te stel. Alhoewel dit vele onduidelikhede bevat, is dit steeds die mees toepaslike metode om salarisbillikheid te ondersoek. Vergelykbare waarde en meervoudige regressieontleding is in die Suid-Afrikaanse konteks geëvalueer. Die aspekte wat die sukses van die gebruik van meervoudige regressieontleding in ander lande verhinder het, is ondersoek en geëvalueer om die toekomstige toepassing daarvan in Suid-Afrika te vergemaklik. 'n Raamwerk gebaseer op literatuur en gevalle studies word voorgestel, waar al die betrokke partye sodanige bewys kan produseer en evalueer.

It is unfair to the investing public and detrimental to the interests of the security markets for a person to trade on the basis of inside information. In this short dissertation, the laws regulating insider trading in South Africa prior to the current legislative provisions are briefly discussed. It is found that the old provisions were inadequate in deterring and punishing insider trading activities. The current legislative provisions are analysed in detail. It becomes clear that whilst the current provisions are a substantial improvement on their predecessor, certain aspects need to be reconsidered. These include the widening of their scope to include trading in all kinds of derivatives; the reformulation of the statutory civil action and the empowerment of the securities regulation panel to bring a civil action against insider traders. / Private Law / LL.M.