Thesis (LLD)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: This dissertation is an attempt at reconciling the existing (and until recently predominant) private law concept of ownership and the property rights espoused by the new constitutional order. The attempts at land reform in South Africa and Germany are used as specifie examples of the manner in which the whole property law order in both these legal systems is developed through legislative and judicial initiative, on the basis of the constitutional provisions concerning property protection and regulation. The purpose of the investigation is to determine to what extent constitutional development of the private law of property will result in a property law order serving the socio-economic and political goals of economic growth and self-fulfilment and empowerment of the individual. Focus is placed on the influence of the constitutional protection and regulation of property as a mechanism for developing the private law of ownership in Germany and South Africa. In the first part of the exposition, the choice of legal comparison as course of inquiry is substantiated, and the terminological difficulties connected with an investigation into the development of the private law of property by the constitutional protection and regulation of property are discussed. Attention is given to the use of the terms "ownership" and "property" in the private law and in the constitutional context. The term "tenure" is also discussed in the context of land reform in South Africa. Further, the usc of terms such as "public interest", "common weal" and "public purposes" is discussed. The use of these terms are particularly complicated by the fact that each of them are often used in more than one sense, and that the use of these di fferent terms overlap to varying extents. The second part of the exposition contains information on the background of the constitutional property orders as they arc found in Germany and South Africa. The drafting histories of the South African and German constitutional property clauses indicate that in both these legal systems, the constitutional property clauses have hybrid ideological foundations. Both contain a compromise between, on the one hand, classical liberalism (which affords the holders of rights a high degree of individual freedom and autonomy) and, on the other hand, social democracy (which allow stronger regulatory measures, also upon private properly). Further, some of the structural aspects connected to constitutional protection and regulation of property in Germany and South Africa are discussed. The positively phrased property guarantee in art 14 GG is compared with the negatively phrased "guarantee" of s 25 Fe, whereby the transitional property guarantee in s 28 JC is also considered. Further, the basic structure and stages of an inquiry into the constitutional property clause are discussed, with reference to differences between the German and South African methods. These differences are not of such a nature that it excludes further comparison. Ilowever, it is necessary to keep the differences in the judicial system in mind when conducting a comparison of the present nature. Therefore, a brief overview of the judicial systems of Germany and South Africa is provided, with specific reference to the manner in which the courts resolved certain property questions. The principles underlying the constitutional orders of Germany and South Africa are also discussed with specific reference to their significance for the treatment of property issues. In particular, the meaning of the constitutional state (Rechtsstaat) and the social wei fare state (Sozialstaat) for the solution of problems connected to property is discussed. It is indicated that the legitimacy of the legal order in general and property law in particular, depends on the degree of success in the implementation of these values. Further, it is indicated that the implementation of these values also determines the importance of private property and/or regulation thereof in a specific legal system. In the third part of the exposition, the relevance of the constitutional protection and regulation for the private law of ownership is discussed. The expansion of the concept of property by the application of a "purely" constitutional definition thereof raises the question as to the continued relevance of the private law concept of ownership. This issue is discussed with reference to the protection of property in terms of the constitution in comparison with the scope of property in private law. It is indicated that the "exclusively constitutional" concept of property is by no means based only on Constitutional law. The role of the private law concept of ownership in a constitutional order is then elucidated. The discussion then turns to an analysis of the limitations on property endorsed by the constitutional order. Two main kinds of limitation are possible: (i) limitation of property through vertical operation of the constitution (ie a broad category of legislative and administrative deprivation (regulation), and a more specialised category, namely expropriations), and (ii) limitation through horizontal operation of the constitution (ie through the inroads allowed on property rights by the protection of other rights in the Bill of Rights). It is indicated that the application of the public interest / public purposes requirements are sometimes intended to protect individual interest above those of society in general. In other cases, the public interest / public purposes requirement is aimed at securing the interests of the society at large. Further, it is indicated that the purpose of constitutional "interference" in the area of private property law is to correct imbalances in the relations among private persons which are regarded by the law as "equals," even if they are not equal for all practical purposes. The fourth part of the exposition concentrates on the land reform programmes in Germany (after the reunification of 1990) and South Africa (since 1991) in order to analyse the attempts by the legislature and judiciary to give effect to the improved property order as anticipated by constitutional development of property. In both Germany and South Africa political changes made land reform programmes essential: In South Africa the land reform programme was introduced to reverse the injustices created by colonialism and apartheid. A tripartite programme is employed for this purpose. The new kinds of land rights created through this system of land reform are indicated. The manner in which this body of law is treated by the courts is also analysed with reference to its relevance for the development of Property Law in general. In Germany a property and land reform programme became necessary with the reunification. On the one hand, the socialist property order in the former GDR had to be replaced by the property order already existing in the FGR, and on the other hand the individual claims for restitution of the land and enterprises taken by the GDR state or its Soviet predecessor had to be balanced against the claims that present occupiers of such land have to it. The influence of legislation and litigation connected to these issues on the development of Property Law is discussed. The final part of the exposition is a summary of the conclusions drawn during the course of the analysis. / AFRIKAANSE OPSOMMING: In 'n poging om in hierdie uiteensetting die bestaande (en tot onlangs nog oorheersende) privaatregtelike begrip "eiendom" te versoen met die breër eiendomsbegrip wat deur die nuwe grondwetlike bestel gepropageer word, word die grondhervormingsprogramme in Suid Afrika en Duitsland gebruik as voorbeelde van die wyse waarop die bestaande Eiendomsreg in beide regsisteme deur die wetgewer en die howe ontwikkel word. Die doel van die ondersoek is om vas te stel tot watter mate die grondwetlike ontwikkeling van privaatregtelike Eiendomsreg sal bydra tot die totstandkoming van 'n eiendomsregtelike regsorde waarin die sosio-ekonomiese en politieke doelwitte van ekonomiese groei en die vrye ontwikkeling en bemagtiging van die individu gedien word. Die klem word geplaas op die grondwetlike beskerming en regulering van eiendom as 'n meganisme waardeur die privaatregtelike Eiendomsreg in Duitsland en Suid- Afrika ontwikkel kan word. Die eerste deel van die uiteensetting begrond die keuse van regsvergelying as metode van analise en bespreek die terminologiese probleme wat in 'n ondersoek na die grondwetlike ontwikkeling van die privaatregtelike eiendomsreg kan opduik. Aandag word gegee aan die gebruik van begrippe wat verband hou met eiendom en publieke belang in sowel die privaatreg as in die grondwetlike konteks. Die gebruik van verskillende terme, veral in Engels, kan problematies wees, en daarom word dit breedvoeriger bespreek. In die tweede deel van die uiteensetting word die agtergrond waarteen die grondwetlike bestelle van Duitsland en Suid-Afrika funksioneer, bespreek: Eers word die formulering van die eiendomsklousules in Suid-Afrika en Duitsland vanuit 'n historiese perspektief ondersoek. In beide regsisteme is die grondwetlike eiendomsklousules op 'n kompromis tussen verskillende ideologieë gebaseer. Enersyds op klassieke liberalisme, in terme waarvan eienaars en ander reghebbendes 'n hoë mate van individuele vryheid en outonomie toegeken word; andersyds op sosiaal-demokratiese denke, in terme waarvan strenger regulerende maatreëls (ook op privaat eiendom) geduld moet word. Dan word sommige van die strukturele aspekte verbonde aan die grondwetlike beskerming en regulering van eiendom in Duitsland en Suid-Afrika bespreek. Die positief geformuleerde eiendomswaarborg in art 14 GG word vergelyk met die negatiewe formulering in art 25 FG en die positiewe waarborg in art 28 lG. Verder word die basiese struktuur en fases van 'n grondwetlike ondersoek in die beskerming en regulering van eiendom bespreek, met spesifieke verwysing na die verskille in die Duitse en Suid-Afrikaanse benaderings. Hierdie verskille is nie van so 'n aard dat dit regsvergelyking kortwiek nie. Nogtans is dit noodsaaklik dat die benaderingsverskille in ag geneem word vir 'n meer diepgaande vergelyking. Daarom word 'n vlugtige oorsig oor die rol van die howe in die hantering van eiendomsvraagstukke in grondwetlike konteks verskaf. Verder word die beginsels onderliggend aan die grondwetlike bestelle in Duitsland en Suid-Afrika bespreek met spesifieke verwysing na die betekenis daarvan vir die beskerming en regulering van eiendom. Daar word veral klem gelê op die regstaat- en sosiaalstaatbeginsels. Die legitimi teit van die regsorde in die algemeen, en meer spesifiek die Eiendomsreg, hang af van die mate van sukses waarmee hierdie beginsels in die gemeenskap geïmplementeer word. Daar word verder aangedui dat die toepassing van hierdie beginsels die mate van individuele vryheid in die uitoefening van eiendomsreg en/of die graad van regulering van eiendomsreg in 'n bepaalde regstelsel bepaal. Die derde deel van die uiteensetting konsentreer op die betekenis van die grondwetlike beskerming en regulering van eiendom vir die privaatregtelike Eiendomsreg. Die uitgebreide eiendomsbegrip wat in die grondwetlike konteks aangewend word, gee aanleiding tot die vraag na die sin van 'n voortgesette enger eiendomsbegrip in die privaatreg. Hierdie kwessie word bespreek met verwysing na die beskerming van eiendom in terme van die grondwet, en word vergelyk met die omvang van die eiendomsbegrip in die privaatreg. Daar word aangedui dat die sogenaamde uitsluitlik grondwetlike eiendomsbegrip geensins eksklusief aan die Grondwetlike Reg is nie. Die rol van die privaatregtelike eiendomsbegrip in 'n grondwetlike bestel word vervolgens uiteengesit. Verder word die beperkings op eiendom in die grondwetlike konteks geanaliseer. In beginsel is twee soorte beperkings regverdigbaar: (i) Beperking van eiendomsreg deur die vertikale aanwending van die grondwet, dit wil sê deur die breër kategorie wetgewende en administratiewe ontnemings (regulerings) van eiendomsreg en deur 'n enger en meer spesifieke kategorie, naamlik onteiening; en (ii) beperking van eiendomsreg deur horisontale aanwending van die grondwet, dit wil sê deur die inbreuk op eiendomsregte wat toegelaat word as gevolg van die uitwerking van die beskerming van ander regte in die Handves vir Menseregte. Daar word aangedui dat die vereiste van publieke belang in twee teenoorstaande opsigte gebruik word: Enersyds om die individuele belang bo dié van die gemeenskap te stel, en andersyds om die gemeenskap se belange as sulks te beskerm. Daar word ook aangedui dat grondwetlike "inmenging" met privaatregtelike eiendomsreg daarop gemik is om ongebalanseerdhede in die regsverhoudings tussen persone wat deur die reg as "gelykes" bejeën word en in effek nie gelyk is nie, uit te skakel. In die vierde deel van die uiteensetting word die grondhervormingsprogramrne in Duitsland (sedert hervereniging in 1990) en Suid-Afrika (sedert 1991) bespreek. Die klem val op die pogings van die wetgewer en howe om die verbeterde eiendomsbestel, soos wat dit in die grondwet in die vooruitsig gestel word, te konkretiseer. In beide regstelsels het politieke veranderinge 'n grondhervormingsprogram onontbeerlik gemaak: Die grondhervormingsprogram in Suid-Afrika het ten doelom die ongeregtighede in die grondbesitstelsel wat ontstaan het as gevolg van kolonialisme en apartheid uit te skakel. Vir dié doel berus die grondhervormingsprogram op drie verwante, maar uiteenlopende, beginsels. Die nuwe vorme van grondregte wat uit hierdie sisteem ontstaan, word aangedui, en die wyse waarop hierdie deel van die reg deur die howe hanteer word, word bespreek met verwysing na die betekenis daarvan vir die ontwikkeling van die Eiendomsreg. In Duitsland is die noodwendigheid van 'n grondhervormingsprogram aan die hervereniging van die DDR en die BRD gekoppel. Die sosialisties-georienteerde eiendomsbestel wat in die "oostelike" deel van Duitsland aanwending gevind het, moes vervang word deur die bestel wat reeds in die "westelike" deel van die "nuwe" staat in werking was. Verder moet die grondeise van persone wat grond of besigheidseiendom verloor het gedurende die sosialistiese regeringstyd en die voorafgaande Sowjetiese besetting, opgeweeg word teen die aansprake wat huidige besitters op sulke grond het. Die invloed van wetgewing en regspraak hieroor op die Eiendomsreg word geanaliseer. Die laaste deel van die uiteensetting bevat 'n samevatting van die gevolgtrekkings wat deur die loop van die analise gemaak is.

Thesis (MAccounting)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The term beneficial owner is most commonly found in the dividend, interest and the royalty articles of tax treaties (Baker, 2007:15), yet there is still uncertainty surrounding the actual meaning of the term (Du Toit, 2010: 500). Since Dividends Tax became effective in South Africa as from 1 April 2012, it has become necessary to clarify what the term beneficial owner means to correctly apply section 64E of the Income Tax Act No 58 of 1962 (‘Act’). Section 64EA(a) of the Act determines that the Dividends Tax liability falls on the “beneficial owner of a dividend” [Emphasis added]. Section 64D of the Act does define the beneficial owner as “the person entitled to the benefit of the dividend attaching to the share”, the application of this definition to a discretionary trust may be challenging since legal ownership must be distinguished from economic ownership (PWC Synopsis, 2012:6). In the absence of guidance by the South African Revenue Service (‘SARS’), the first problem arises as to the interpretation of this term within the context of dividend income received by a discretionary trust (Louw, 2012:1). This leads to a second problem relating to the correct application of section 64G(3)(a)(i) of the Act, which makes provision for a reduced rate of dividends tax. The purpose of this study is to set parameters for determining who the beneficial owner of dividend income within the context of a discretionary trust is, where the dividend is paid in respect of shares held in a resident company, and to the extent that the dividend does not consist of a distribution of an asset in specie. The instances when the reduced rate is applicable in terms of section 64G(3) of the Act will also be clarified. In order to achieve these objectives, an analysis of factors that should be taken into account to define and determine beneficial ownership, was undertaken. Common- and civil law definitions were investigated. The Organisation for Economic Co-operation and Development’s (‘OECD’) Model Tax Conventions (MTCs’) and its Commentaries provided possible factors to assist in identifying the beneficial owner. In the absence of a decision by a South African court, the judgements in the five international court cases were consulted. Four steps were formulated to reach a conclusion. In terms of the these steps, the trust beneficiary remains the beneficial owner of dividend income received by a trust in the case of the income having been distributed by the trustees in having exercised their discretion in terms of the trust deed. In the case of contingent beneficiaries it is suggested that the trust, with the trustees, acting in their official capacity on behalf of the trust, would be seen as the beneficial owner of the dividend income. In terms of section 64G(3) of the Act, where a foreign trustee or a foreign trust beneficiary has been identified as the beneficial owner(s) of a dividend, the rate at which Dividends Tax is withheld could be reduced as a result of the application of a double tax agreement. / AFRIKAANSE OPSOMMING: Die begrip uiteindelik geregtigde kom mees algemeen voor in die dividende, rente en die tantième artikels van dubbel belasting ooreenkomste (Baker, 2007:15), tog is daar steeds onsekerheid oor die werklike betekenis van hierdie begrip (Du Toit, 2010: 500). Nadat Dividendbelasting op 1 April 2012 in Suid-Afrika in werking getree het, het dit noodsaaklik geword om die betekenis van die begrip uiteindelik geregtigde vas te stel ten einde artikel 64E van die Inkomstebelastingwet Nr. 58 van 1962 (‘die Wet’) korrek toe te pas. Artikel 64EA(a) van die Wet bepaal dat die aanspreeklikheid vir Dividendbelasting op die “uiteindelik geregtigde van ‘n dividend namate die dividend nie ‘n uitkering van ‘n bate in specie uitmaak nie” [klem bygevoeg] val. Artikel 64D van die Wet as "die persoon geregtig op die voordeel van die dividend verbonde aan ‘n aandeel", nogtans kan die toepassing hiervan in 'n diskresionêre trust uitdagend wees, aangesien wettige eienaarskap onderskei moet word van ekonomiese eienaarskap (PWC Synopsis, 2012:6). In die afwesigheid van leiding deur die Suid-Afrikaanse Inkomstediens ('die SAID'), ontstaan die eerste probleem weens die interpretasie van die begrip binne die konteks van dividend inkomste ontvang deur 'n diskresionêre trust (Louw, 2012:1). Dit lei tot 'n tweede probleem wat verband hou met die korrekte toepassing van artikel 64G(3)(a)(i) van die Wet, wat voorsiening maak vir 'n verminderde koers Dividendbelasting. Die doel van hierdie studie is om grense af te baken vir die bepaling van die uiteindelik geregtigde van dividend inkomste binne die konteks van 'n diskresionêre trust, waar die dividend betaal word ten opsigte van aandele gehou in 'n maatskappy wat ‘n inwoner is, tot die mate dat die dividend nie bestaan uit 'n uitkering van 'n bate inspecie nie. Die gevalle waar die verminderde tarief van toepassing is ingevolge artikel 64G(3) van die Wet, sal vasgestel word. Ten einde hierdie doelwitte te bereik, is 'n ontleding van die faktore wat in ag geneem moet word om die uiteindelik geregtigde te definieer en te bepaal, onderneem. Gemeenen siviele regs-definisies is ondersoek. Die ‘Organisation for Economic Co-operation and Development’s (‘OECD’) Model Tax Conventions (MTCs’) en sy kommentare verskaf moontlike faktore om te help in die identifisering van die uiteindelik geregtigde. In die afwesigheid van 'n besluit deur 'n Suid-Afrikaanse hof, word die besluite in die vyf internasionale hofsake geraadpleeg. Vier stappe is geformuleer om ʼn slotsom te bereik. In terme van die stappe, bly die trustbegunstigde die uiteindelik geregtigde van die dividendinkomste ontvang deur die trust, in die geval waar die inkomste uitgekeer word deur die trustees nadat hul diskresie uitgeoefen is in terme van die trustakte. In die geval van voorwaardelike begunstigdes, word dit gestel dat die trust, met die trustees wat in hul amptelike hoedanigheid namens die trust optree, gesien word as die uiteindelik geregtigde van die dividend inkomste. In terme van artikel 64G(3), waar 'n buitelandse trustee of 'n buitelandse trustbegunstigde as die uiteindelik geregtigde(s) van 'n dividend geïdentifiseer is, kan die koers waarteen Dividendbelasting weerhou word, verminder word as gevolg van die toepassing van 'n dubbelbelastingooreenkoms.

Thesis (LLM)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The lessor's tacit hypothec improves the chances of the lessor to recover rent in arrears. This real security right arises by operation of law and attaches to the lessee's movable property found on the leased premises when rent is due but not paid. The extension of the lessor‟s tacit hypothec to third parties' property is the remedy's most controversial feature. The extension is supposedly based on one of two theoretical justifications, namely implied consent and the doctrine of estoppel. According to the implied-consent theory, the extension is based on the premise that the third party consented (explicitly or by implication) that his property can serve as security for the payment of the lessee's arrear rent. The basis of the second theory, the doctrine of estoppel, operates as a limitation on the rei vindicatio of the third party. Over the years discourse has shown that there are uncertainties surrounding these justifications. Recent debate has also shown that if constitutionally challenged, the extension of the lessor's tacit hypothec could amount to arbitrary deprivation of third parties' property. The aim of this thesis is to establish whether and how the existing common law principles that provide for the extension of the lessor's tacit hypothec over property belonging to third parties are affected by section 25(1) of the Constitution. Consequently, the thesis describes, analyses and scrutinises the general principles regulating the lessor's tacit hypothec, and more specifically the extension of the lessor's tacit hypothec to third parties' property, in view of section 25(1) of the Constitution. Taking into considering the recent statutory protection of third parties' property, the thesis concludes that the extension of the lessor's tacit hypothec does not constitute an arbitrary deprivation of third parties' property because correct application of the common law principles that provide for the extension and the statutory protection that has been introduced to exclude a large number of cases from the reach of the extension adequately protect third parties' property interests. Therefore, the requirements of section 25(1) are satisfied. / AFRIKAANSE OPSOMMING: Die verhuurder se stilswyende hipoteek verbeter sy kanse om agterstallige huur van sy huurder in te vorder. Wanneer die huur opeisbaar word, maar die huurder versuim om tydig te betaal, kom hierdie saaklike sekerheidsreg deur regswerking tot stand en dit dek alle roerende sake wat op die verhuurde perseel gevind word. Die uitbreiding van die stilwyende hipoteek na eiendom wat aan derde partye behoort is die remedie se mees kontroversiële eienskap. Hierdie uitbreiding van die hipoteek se toepassingsveld berus na bewering op een van twee regverdigingsgronde, naamlik die derde se geïmpliseerde toestemming en die leerstuk van estoppel. Volgens die geïmpliseerde toestemming-teorie kan die hipoteek na derdes se bates uitgebrei word op die veronderstelling dat sodanige derde partye toegestem het (uitdruklik of by implikasie) dat hulle eiendom as sekuriteit vir betaling van die huurder se agterstallige huur mag dien. Die tweede teorie steun op die beperking wat die leerstuk van estoppel op die rei vindicatio van die derde party plaas. Oor die jare het debatte aangedui dat daar onsekerhede rondom hierdie regverdigingsgronde bestaan. Onlangse debatte het ook aangetoon dat, indien dit grondwetlik getoets word, die uitbreiding van die hipoteek moontlik mag neerkom op ‟n arbitrêre ontneming van die derdes se eiendom. Die doel van hierdie tesis is om vas te stel of en hoe die bestaande gemeenregtelike beginsels wat die stilswyende hipoteek na bates van derdes uitbrei deur artikel 25(1) van die Grondwet beïnvloed word. Die tesis bespreek, analiseer en toets gevolglik die algemene beginsels van die verhuurder se stilswyende hipoteek, en meer spesifiek die uitbreiding van die hipoteek na bates wat aan derdes behoort, in die lig van artikel 25(1) van die Grondwet. Met inagneming van die beskerming wat derde party se eiendom in terme van onlangse wetgewing geniet, bevind die tesis dat die uitgebreide toepassing van die stilswyende hipoteek nie op ʼn arbitrêre ontneming van derde partye se eiendom neerkom nie omdat korrekte toepassing van die gemeenregtelike beginsels wat vir die uitbreiding voorsiening maak, in kombinasie met die wetgewende uitsluiting van ‟n groot aantal sake wat aan derdes behoort, voldoende beskerming aan die belange van derdes verleen. Die vereistes van artikel 25(1) word dus bevredig.

Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013 / The South African government gazzetted the Green Paper introducing the NHI on 12 August 2012. This policy seeks to progressively realize the right of access to quality health care services for everyone. Those who cannot provide for themselves will be assisted by government at the expense of the elite. The NHI was first recommended by the Taylor Commission and it has been under the discussion since then. Since this announcement, there has been growing pressure for mandatory health insurance to be included in the development of a comprehensive social security system, as was envisaged by the Taylor Committee of Inquiry. This discussion was further debated at the 52nd conference of the African National Congress (ANC) in Polokwane in December 2007 where numerous resolutions were taken with regard to the NHI. The Freedom Charter of 1955 and also section 27 and 28 also provided some guidance.

This research focused on the legal response to the HIV/ AIDS epidemic in South Africa. The response adopted by the South African legislators embraces the protective model of the law. The philosophy underpinning this legislation is to engender respect for individuals and to promote human rights and in the context of HIV/AIDS, reduce the presence of stigmas and discrimination. Such an approach is commendable however in South Africa given the nature and extent of the crisis a more proactive legal response is required. Such a response is encapsulated within the empowerment model of legislation. The aim of this research was to demonstrate the need for such an approach in a work environment. In order to do so, a study of the Durban Metropolitan Unicity Municipality was undertaken. As a public institution such an entity is obliged to follow all employment laws and guidelines. This characteristic ensures that problems and advantages that arise regarding the implementation of protective legislation can be easily ascertained. The research was conducted by using a case study approach within a qualitative research methodology. The snowball method of sampling was relied on for obtaining respondents and the data collection technique adopted was interviewing specifically, semi-structured interviewing. Members of the Durban Metropolitan Unicity Municipality were interviewed on the primary aspects of its workplace policy on HIV/AlDS, which is based on the guiding principles of the protective employment laws of South Africa. The main findings of this research suggest that the protective model of legislation has not achieved a noteworthy level of success in the workplace of the Durban Metropolitan Unicity Municipality. This finding is derived from the Iow levels of awareness of employment legislation and the workplace policy, high incidence of discrimination prevalent and stigmas still attached to one's HIV/AlDS status, and general dissatisfaction with specific provisions of the workplace policy that are based on the principles of protective employment legislation. An alternative legal response was advocated namely, the empowerment model of legislation which is much more proactive in its application. This model of law focuses on the legal empowerment of people and is conducive to stimulating positive social changes. / Thesis (M.Dev.Studies)-University of Natal, Durban, 2001.

The thesis examined the current system of the taxation of wealth in South Africa with an emphasis on the taxes that apply upon the death of the taxpayer. The focus of the research was on the problems associated with estate duty, namely the issue of double taxation; the alleged cumbersome administration of the tax and the limited revenue that it brings in; it’s questionable efficacy due to extensive estate planning on the part of taxpayers while they are still alive and its lack of uniformity with other wealth taxes. An interpretative research approach was followed which involved analysing documentary data. The conclusions that were reached were that estate duty as a wealth tax in South Africa has been rendered ineffective due to the inherent problems associated with its application, namely the fact that double taxation exists, not only in the context of capital gains tax, but also in that taxpayers resent being taxed upon death after having paid income tax during their lives. The perceived unfairness that is associated with estate duty has caused the creation of a secondary industry of estate planning, with the aim of minimising estate duty, which industry has resulted in the ineffectiveness of estate duty and its limited revenue. No evidence could be found regarding the Treasury’s assertion that estate duty is a cumbersome tax to administer. The final conclusion reached was that the current estate duty regime needs to be overhauled preferably by extending the current system of capital gains tax and abolishing estate duty, with due consideration being given to the consequences associated therewith.

As a medium-sized life insurance company Assupol Life provide life insurance products to clients within government departments, although the company entered the broader private market. The enactment of the Financial Advisory and Intermediary Services Act, 2002 and the Financial Intelligence Centre Act, 2001 impacted financial service providers and the research analysed the influence of regulation on managerial decision making, marketing and sales, finance, human resources, training and the structures within the organisation to comply with the legislation. The study endeavoured to determine the influence of regulation on the company and the measures implemented by the management of Assupol Life. The research results confirmed that the primary challenge faced by the company is to find a balance between compliance, managing human capital and creating value for shareholders. The major impact of the legislation involves the human resource- and training functions and the study illustrated that other influences was less severe. / Business Administration / M. Tech. (Business Administration)

The legislation relating to equal remuneration claims is an area of law which is nuanced and consequently poorly understood. It has posed an unattainable mountain for many claimants who came before the South African courts. This is as a direct result of the lack of an adequate legal framework providing for same in the Employment Equity Act 55 of 1998. The case law recognises two causes of action relating to equal remuneration. The first cause of action is equal remuneration for the same/similar work. The second is equal remuneration for work of equal value. The former is easily understood by both claimants and courts but the latter is poorly understood and poses many difficulties. The aim of this dissertation is fourfold. Firstly, the problems and criticisms regarding equal remuneration claims will be briefly highlighted. Secondly, a comprehensive analysis of the current legal framework will be set out together with the inadequacies. Thirdly, an analysis of international law and the law of the United Kingdom relating to equal remuneration claims will be undertaken. Fourthly, this dissertation will conclude by proposing recommendations to rectify the inadequacies. / Mercantile Law / LL.M. (Labour law)

The purpose of this study was to review the provision of public and private retirement funding in both South Africa and the United Kingdom and the role of taxation in encouraging greater private provision for retirement. The study described the basis of taxation and determination of ‘taxable income’ in each jurisdiction, before addressing the relationship between taxation and retirement funding in each jurisdiction respectively. Both jurisdictions have introduced significant reforms of their systems of retirement funding and these reforms were accordingly addressed in the present research. The study compared the two jurisdictions based on the above mentioned areas to determine similarities or differences. The study concluded with recommendations, these being that South Africa should assess the feasibility of providing greater State provided retirement funding by possibly including a mandatory contribution, such as that used by the UK for its single-tier flat rate New State Pension. A further recommendation was that South Africa should encourage greater provision of private retirement funding by considering even greater tax deductions for contributions.

Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2011. / The main objective of this research was to evaluate the impact of Employment Equity Legislation on land reform delivery within the Provincial Land Reform Office of the Department of Rural Development and Land Reform in the Western Cape Province. In order to achieve this goal the researcher conducted a literature search of relevant books, journal articles, academic papers, news paper articles, legislation and subordinate legislation, policy documents, official reports, other applicable published and unpublished research materials. In conjunction with the literature search, the researcher developed a survey questionnaire to establish whether employment equity legislation does have a negative impact on land reform delivery within the provincial land reform office in the Western Cape. The survey was conducted arnonqst 60 employees within the Provincial Land Reform Office in Cape Town, including the District Offices of the Provincial Office. Fifty four (54) responses were used in the analysis, which represent a 90% rate of return. Based on the findings of the literature study and the empirical survey, 51.9% respondents' are of the opinion that the implementation of employment equity legislation does have a negative impact on land reform delivery within the provincial land reform office of the Western Cape. The researcher recommends that the department should consider using provincial demographics when employing staff within its provincial offices to ensure a more stable workforce. This is a true reflection of the responses as the majority of the respondents (81.5 %) agreed that Employment Equity (EE) targets should be based on provincial demographics rather than national demographics, whilst 13% of the respondents disagreed with this statement. Seventy seven comma eight percent (77.8 %) of the respondents also agreed that EE should reflect the target market being served. This will go a long way to foster good employer - employee relationships.