Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and training taxation policies and incentives enacted in South Africa and selected international jurisdictions. This was done with a view to providing a framework for higher education and training tax policy formation in South Africa to assist in meeting its higher education and training “access and affordability” targets as set out in the National Plan on Higher Education and the Higher Education White Paper, while at the same time not hindering economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was done in order to document the various internationally selected legislated higher education and training tax policies and incentives. The literature indicated that there are widespread funding perspectives and initiates, and that international tax policies enacted with the aim of ensuring that higher education and training is more accessible and affordable to the public, is stable and effective in certain jurisdictions. It is submitted that while a higher education dedicated tax may not be sufficiently effective in South Africa, a combination of broad-based tax incentives will help to promote the change to a more affordable and stable higher education funding system, whilst not preventing growth through sustainable development.

Racism has informed South African society since colonial times. Racist beliefs found expression in the laws of colonial and apartheid South Africa and shaped both state and society. The constitutional state that South Africa has become since 1994, is based on the values of ‘human dignity’, ‘the achievement of equality’ and ‘nonracialism’, among others. Law formed the basis of the racist state prior to 1994, and now law has a fundamental role to play in the transformation of the state and society in an egalitarian direction by addressing socio-economic inequalities on the one hand, and by changing patterns of behaviour based on racist beliefs forged in the past, on the other. This thesis examines one of the legal instruments that is intended to contribute to transformation in the latter sense, namely the Promotion of Equality and Prevention of Unfair Discrimination Act 4 of 2000 (the Equality Act), with specific reference to the issue of racism. The provisions of this Act and the framework for its operation against the background of South Africa’s racist past, and within the broader framework of international and constitutional law, are examined. These two legal frameworks are analysed for the purpose of determining the standards set by international and constitutional law regarding racial equality in order to determine whether the Equality Act measures up. This thesis also incorporates an analysis of the practical application of the provisions of the Equality Act to complaints of racism in selected equality courts. The theoretical analysis of the Act’s provisions and their application in the equality courts point to various problematic formulations and obstacles which negatively affect the application of the provisions and thus hamper social change. The thesis concludes with recommendations for refining the Act’s provisions and its application.

LL. M.(With specialisation in Private Law))

Thesis (LL.M.)

Thesis (LLM (Mercantile Law))--University of Stellenbosch, 2005. / The concept of affirmative action, in contrast to discrimination, does not have a universal uniform meaning. On the one hand affirmative action can be seen as an attempt to promote equal opportunities for individuals or groups previously disadvantaged by discrimination. On the other hand, its application is controversial when black people, women and disabled people are given preference, for example, when decisions are made that preclude the appointment of better-qualified candidates. Affirmative action therefore has pros and cons, depending on the approach adopted. In South Africa affirmative action, as defined in s 15 of Employment Equity Act 55 of 1998 (EEA), is seen as a measure that ensures equal employment opportunities and equitable representation of suitably qualified people from designated groups. Affirmative action thus enjoys legislative recognition and is judicially developed by the courts. Nonetheless the concept is problematic. A specific concern is the fact that the meaning of affirmative action is even more elusive when the conceptual relationship to discrimination and equality is examined in an effort to identify its theoretical foundation. Affirmative action is aimed at pursuing working conditions that promote a real, and not just theoretical, realisation of rights. It focuses on addressing the burden of discrimination, which is still borne by certain groups in society. In Harmse v City of Cape Town [2203] 6 BLLR 557 (LC), the court found that the broader idea of constitutional equality implies that the elimination of unfair discrimination includes affirmative action. The court based its reasoning on s 9(2) of the equality clause of the Constitution, wherein provision is made for measures, such as affirmative action, that are “designed to protect or advance persons, or categories of persons, disadvantaged by unfair discrimination…” In Dudley v City of Cape Town [2004] 5 BLLR 413 (LC) the court found that the EEA distinguishes between the prohibition of unfair discrimination and affirmative action, as contained in chapters II and III of the Act, regarding approach, aim and application. This however does not imply that the two concepts are in no way connected. Another area of concern relates to doubts surrounding the effectiveness of affirmative action. The gender gap in the workplace becomes apparent when the labour market composition is taken into consideration. This emphasises the fact that affirmative action is not accomplishing sufficient transformation to further equality in the workplace. The origin of the problem lies in the fact that the impact of affirmative action depends on the approach to equality (be it formal equality, equality of opportunities or substantive equality) that it is designed to promote. Another affirmative action dilemma is the problem of enforcement of measures of this nature. Other alternatives, such as diversity management where both the employer and the employees benefit, should possibly be considered as a method of effectively empowering women to ensure that they can compete successfully with men in the labour market. Diversity management ultimately appears to have a social, as well as an economic advantage in the development of equitable representation of disadvantaged groups in the labour market.

Thesis (LLM)--Stellenbosch University, 1989. / ENGLISH ABSTRACT: English abstract not available / AFRIKAANSE OPSOMMING: Die tradisionele opvatting was dat Outeursreg gemoeid is met die beskerming van die materiele vorm waarin idees vasgele is. Sedertdien het die klem egter verskuif na die beskerming van die idee self mits dit egter in stoflike vorm vervat is. In hierdie tesis word ondersoek ingestel na wat presies die objek van Outeursreg is en watter rol stoflike aanbieding in Outeursreg sped. Ter aanvang word gekyk na die ontstaan en ontwikkeling van Outeursreg. Daar word gekyk na die pick wat Outeursreg in die regsisteem beklee met spesifieke verwysing na die tradisionele indeling van subjektiewe regte. Dit blyk hieruit dat Outeursreg, as bestaandeel van Immaterieel goedereg, 'n onstoflike regsobjek het nl. die produk van die outeur se geestesarbeid of dan sy idee. Die verwysing na die vereiste van stoflike aanbieding van idees verg egter nadere ondersoek. Die Wet op Outeursreg 98 van 1973 word ontleel met betrekking tot die aard van beskermde werke; vereistes vir Outeursregbaskerming; definisies van terme soos "outeur" en "maak" asook die van die onderskeie werke; die eiendomsregterminologie en skendingshandelinge. Regsvergelykend word oorsigtelik ook na die Amerikaanse Reg verwys. Uit hierdie ontleding blyk stoflikheid vir doeleindes van die tradisionele Outeursregwerke te verwys na tasbare aanbieding daarvan, mar dat sb 'n eng definisie nie gehandhaaf kan word ten opsigte van moderne tegnologiese ontwikkelings soos uitsendings en programdraende seine nie, aangesien hierdie werke van sä 'n aard is dat tasbare vasle:gging daarvan nie noodwendig altyd plaasvind nie. Onder die skrywers wat hierdie probleem bespreek is professors Copeling en Van der Merwe wat aan stoflikheid 'n alternatiewe, wyer betekenis toedig nl. kommunikeerbare of sintuiglik waarneembare aanbieding. 'n Botsing tussen die tradisionele en aanbevole definisie van stoflikheid in die regspraak word ook uitgewys. Ten einde tegnologie te akkommodeer word die wyer definisie van stoflikheid in hierdie tesis voorgehou. Die implikasies van hierdie wyer definisie van stoflikheid is egter verreikend. Professor Copeling bevestig dan ook dat dit die moontlikheid van Outeursreg in mondelinge kommunikasies inhou. Gevolglik word daar veral gekyk waarom idees as sulks beskerm word deur Onregmatige Mededinging, maar nie deur Outeursreg nie - 'n vraag wat beantwoord word met verwysing na die invloed van moderne tegnologie op die tradisionele indelings van die Immaterieel goederereg. Uit hierdie ondersoek blyk dit dat Onregmatige Mededinging berus op die Immaterieel goederereg in plaas van die Deliktereg. Die uitgebreide definisie van stoflikheid veroorsaak dat die bestaande indelings van Immaterie61 goedereregte versmelt. Dit ruim ook die huidige konflik rondom die vereiste van stoflikheid in die Wet op Outeursreg 93 van 1973 uit die weg. Laastens word kortliks gewys op die drastiese veranderinge in die spelreels vir inligtingsprodukte wat nodig sal wees om die balans tussen die aansprake van Outeursreghebbendes en die gemeenskap te handhaaf indien die uitgebreide definisie van stoflikheid aangewend word. Uiteindelik dien stoflikheid ook in sy uitgebreide vorm steeds die tradisionele doe om die werk af te skei van die maker se persoonlikheid en dit sodoende buite die mens gelee te maak.

Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006. / The advent of the internet made it possible to conduct business in a different manner - electronically. Electronic commerce enables residents and vendors to transact with residents and vendors of any other country (jurisdiction) at any time, making the world indeed a smaller place. Electronic commerce has, however, raised many questions internationally. Determining the effect of such transactions on the tax take of a country is of great importance to a government. The South African Revenue Service adjusted the Income Tax Act in order to take globalisation into account in accordance with international direction. In contrast, no changes have been suggested for the indirect taxation, namely value added tax. Electronic commerce were not contemplated when the Value-Added Tax Act was introduced in 1991. The charging section (section 7 of the mentioned act) provides that a transaction will be taxed in South Africa on the supply of goods or services, on the import of goods and on the supply of an imported service. In traditional business the place of supply was easy to define because a pure consumption test could be applied: namely that the place of supply is where the goods or services have been consumed. Today this rule will put an enormous compliance burden on vendors since the physical place of consumption in electronic commerce is not that obvious (Masters, 2001). Not only must the precise place of supply be determined but the vendor also has to value the supply in multiple jurisdictions. This study highlights the applicable sections of the Value-Added Tax Act and applies it to electronic commerce in order to determine if the existing legislation should be modernised or if parts of it needs to be re-written. The following concepts will be considered: • Place of supply in order to determine the jurisdiction where tax must be charged. • Value of supply to determine the value on which tax must be charged. • Vendor to determine which entities, South African or otherwise, have to register for VAT in South Africa. • Goods. • Services to consider goods and services of digital content. The international initiatives regarding the application of consumption tax, under the leadership of the Fiscal Committee of the Organisation for Economic Co-operation and Development, were taken into account in the study of any required amendments to sections of the Value-Added Tax Act. A group, “The Consumption Tax Technical Advisory Group”, was established in January 1999 by the OECD to consult with business and non-members on the implementation of consumption tax on electronic commerce transactions. The composition of the group is representative of the main trading nations in the world, but also includes smaller countries, non-members and private sector participants. It includes Australia, Japan, the United Kingdom, the United States of America and the European Commission. Considering the global composition of the group this study will focus on the initiatives of the OECD and it is not deemed necessary to investigate the initiatives of individual countries. The study will however consider the research and initiatives of South Africa’s biggest commercial partner, the European Union (OECD, 2004a: 285). The South African initiatives regarding electronic commerce include the Green Paper on Electronic Commerce released by the Department of Communication in November 2000 and the Electronic Communications and Transactions Act promulgated on 26 June 2002. The legislation does not address the tax implication of electronic commerce but in chapter 4 of the mentioned green paper it was discussed by the legislators. There is growing international pressure to lower corporate income tax rates. As the tax base erodes in this area other sources, possibly consumer taxation, must be found to meet the shortfalls (Masters, 2001). It is the aim of this study to show that the present Value-Added Tax Act is in need of modernisation in order to take into account the wide range of electronic commerce transactions.

Thesis (MAcc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The requirements of section 11(a) and section 24J(2) were considered in this research assignment, from both a money-lender’s and an investment holding company’s perspective, to determine whether interest, losses on irrecoverable loans and raising fees were tax deductible. It was determined, that if the trade requirement is satisfied by the money-lender, then the above-mentioned expenses are fully tax deductible. However, if the trade requirement is satisfied by the investment holding company then only the interest is fully tax deductible. It is further submitted however in this research assignment that it cannot be said that the money-lender alternative is better than the investment holding company alternative – both alternatives are of equal value in the current tax system. What is important though is that taxpayers who will fit the mould of an investment holding company will now be able to use the principles set out in this research assignment to prove that it is in fact carrying on a trade for tax purposes, something that taxpayers are generally reluctant to pursue. If this is pursued, taxpayers may have the added tax benefit of tax deductible interest expenditure (in full) in cases where this was not previously the norm (and an investment holding company will not have to satisfy any of the guidelines of the “money-lender test” when it seeks to deduct its interest expense in full). However, if an investment holding company seeks to deduct losses on irrecoverable loans and raising fees for tax purposes, it will not have to satisfy all the guidelines of the “money-lender test”, but it will have to satisfy one guideline, that being the “system or plan” and “frequent turnover of capital” guideline. It will be very difficult for an investment holding company to prove this on the facts of the case – it will arguably take a special set of facts to accomplish this mean feat. / AFRIKAANSE OPSOMMING: Die vereistes van artikel 11(a) en artikel 24J (2) is in hierdie navorsingsopdrag vanuit ʼn geldskieter en 'n beleggingshouermaatskappy se perspektief oorweeg, om die belastingaftrekbaarheid van rente, verliese op oninvorderbare lenings en diensfooie te bepaal. Daar is vasgestel dat indien die bedryfsvereiste deur ʼn geldskieter nagekom word, bogenoemde uitgawes ten volle vir belastingdoeleindes aftrekbaar is. Indien die bedryfsvereiste egter nagekom word deur ʼn beleggingshouermaatskappy sal slegs die rente ten volle aftrekbaar wees vir belastingdoeleindes. Verder word dit in die navorsingsopdrag aan die hand gedoen dat daar nie gesê kan word dat die geldskieter-alternatief beter is as die beleggingshouermaatskappy-alternatief nie – beide alternatiewe is van gelyke waarde in die huidige belastingbestel. Die onderskeid is egter belangrik, aangesien die belastingbetalers wat aan die vereistes van ʼn beleggingshouermaatskappy voldoen, nou in staat sal wees om die beginsels wat in hierdie navorsingsopdrag uiteengesit word, te gebruik om te bewys dat die beleggingshouermaatskappy in werklikheid ʼn bedryf vir belastingdoeleindes beoefen. Belastingbetalers is oor die algemeen huiwerig om dit te poog. Indien wel, kan belastingbetalers ʼn belastingaftrekking ten opsigte van rente uitgawes kry, wat voorheen nie die norm was nie (ʼn beleggingshouermaatskappy sal nie enige van die “geldskietertoets” riglyne hoef na te kom wanneer dit poog om ʼn belastingafrekking vir die rente uitgawe te kry nie). Indien ʼn beleggingshouermaatskappy verliese op oninvorderbare lenings en diensfooie vir belastingdoeleindes wil aftrek, sal die belastingbetaler nie al die “geldskietertoets” riglyne hoef na te kom nie, maar sal egter moet voldoen aan die “stelsel of plan” en “gereelde omset van kapitaal” riglyne. Dit sal baie moeilik wees vir 'n beleggingshouermaatskappy om dit te bewys op grond van die feite van die saak – dit sal waarskynlik ʼn spesiale stel feite verg om dit te bereik.

Thesis (MAcc)-- Stellenbosch University, 2014. / ENGLISH ABSTRACT: Section 12 of the Value-Added Tax Act No. 89 of 1991 (hereafter referred to as the VAT Act) determines that the supply of certain goods and/or services are exempt from value-added tax (hereafter referred to as VAT) levied by section 7(1)(a). One such exempt supply is the supply of educational services by certain institutions (listed in section 12(h)(i)(aa)-(cc)). Section 12(h)(i)(bb) determines that the supply of educational services by an higher institution are specifically exempt from VAT. The term “educational services” is not defined in the VAT Act. Uncertainty exists in practice about what exactly educational services comprise and what the scope of it is. Since the supply of educational services is an exempt supply in terms of section 12(h)(i)(bb), a clear and irrefutable definition of “educational services” should exist. Two of the main purposes of an university is to deliver education of exceptional quality and good research outputs. The primary question that originates is whether the research performed by an university qualifies as an exempt supply with the result that the performance of research is an exempt supply. The term “research” was investigated in several sources and it was found that research can be generically be defined as the systematic investigation of existing knowledge and the creation of, amongst others, new knowledge and inventions. Furthermore, it was found that research can be divided into two categories, namely research performed at no consideration and research performed at consideration. Research performed at consideration is further divided into two subcategories, namely commercial research (where the purpose is to generate income) and non-commercial research (where the purpose is research). The definition of “educational” and other bent forms of the term “educate”, amongst others, “education” and “educator” were investigated in relevant South African legislation, case law and international legislation and case law. Commercial research is considered to be a supply of a business activity of a university with the main objective of generating income and is considered as a taxable supply in the case law of the United Kingdom and Canada. Non-commercial research is considered as supplies in the course or furtherance of an enterprise, but the main purpose of the enterprise is not to generate income. Non-commercial research is considered as an “educational service” since it meets the requirements of systematic instruction of education and learning. This type of research is exempt from VAT levied. The input tax of any costs incurred with regards to this type of research will not be claimable. It is suggested that the principles highlighted in this study might clear up the confusion surrounding whether research performed by an university qualifies as an exempt supply or not. SARS could possibly establish guidelines to determine when research is considered exempt or taxable. This information could be useful for role players in the South African tax environment if the matter arises. / AFRIKAANSE OPSOMMING: Artikel 12 van die Wet op Belasting op Toegevoegde Waarde No. 89 van 1991 (hierna verwys as die BTW-wet) bepaal dat die lewering van sekere goed en/of dienste van die heffing van belasting op toegevoegde waarde (hierna verwys as BTW) wat deur artikel 7(1)(a) opgelê is, vrygestel is. Een sodanige vrygestelde lewering is die lewering van opvoedkundige dienste deur sekere instellings (gelys in artikel 12(h)(i)(aa)-(cc)). Artikel 12(h)(i)(bb) bepaal dat die lewering van opvoedkundige dienste deur ’n inrigting wat hoër onderwys verskaf, spesifiek van BTW vrygestel is. Die term “opvoedkundige dienste” word egter nêrens in die BTW-wet gedefinieer nie. Daar bestaan dus onsekerheid in die praktyk oor wat presies opvoedkundige dienste behels en wat die omvang daarvan is. Aangesien die lewering van ’n opvoedkundige diens ’n vrygestelde lewering ingevolge artikel 12(h)(i)(bb) is, moet daar dus ’n duidelike en onweerlegbare omskrywing van “opvoedkundige dienste” bestaan. Om onderrig van uitmuntende gehalte en goeie navorsinguitsette te lewer is twee van ’n universiteit se hoofdoelwitte. Die primêre vraag wat gevolglik ontstaan is of die uitvoer van spesifiek navorsing, deur ’n universiteit kwalifiseer as die lewering van opvoedkundige dienste met die gevolg dat die uitvoer van navorsing ’n vrygestelde lewering is. Die term “navorsing” is in verskeie bronne ondersoek en daar is bevind dat navorsing generies gedefinieer kan word as die sistematiese ondersoek van reedsbestaande kennis en die skep van, onder andere, nuwe kennis en uitvindings. Daar is ook verder bevind dat navorsing in twee kategorieë verdeel kan word, naamlik navorsing uitgevoer teen geen vergoeding en navorsing uitgevoer teen vergoeding. Navorsing uitgevoer teen vergoeding word verder in twee subkategorieë onderverdeel in kommersiële navorsing (waar die generering van inkomste die hoofdoel is) en nie-kommersiële navorsing (waar navorsing die hoofdoel is). Die definisie van “opvoedkundige” en ander verbuigde vorme van die term “opvoed”, onder andere, “opvoeding” en “opvoeder”, is ook in relevante Suid-Afrikaanse wetgewing, regspraak en internasionale wetgewing en regspraak ondersoek. Kommersiële navorsing word as deel van die besigheidsaktiwiteite van ’n universiteit met die hoofdoel as generering van inkomste en dus as ’n belasbare lewering in die regspraak van die Verenigde Koninkryk en Kanada beskou. Nie-kommersiële navorsing word ook beskou as lewerings wat in die loop of ter bevordering van die onderneming gelewer word, maar die hoofdoel van hierdie onderneming is nie die generering van inkomste nie. Nie-kommersiële navorsing word dus beskou as ’n “opvoedkundige diens”, aangesien dit voldoen aan die vereiste van sistematiese instruksie van onderrig en leer. Hierdie tipe navorsing is dus vrygestel van die heffing van BTW. Enige onkoste aangegaan met betrekking tot hierdie tipe navorsing se insetbelasting sal dus ook nie eisbaar wees nie. Dit word aan die hand gedoen dat hierdie studie beginsels uitlig wat die verwarring rondom of navorsing gelewer deur ’n universiteit ’n vrygestelde lewering is of nie, moontlik kan opklaar. Die SAID kan moontlike riglyne daarstel van wanneer navorsing beskou word as vrygestel of belasbaar. Hierdie inligting kan moontlik van nut wees vir rolspelers in die Suid-Afrikaanse belastingomgewing indien die kwessie na vore tree.

Thesis (MBA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: For decades black South Africans suffered under apartheid, being excluded from active participation in the South African economy. Following the first democratic election in 1994, which was won by the African National Congress, the new government immediately made clear its intentions to transform the economy by including all the South Africans citizens. In 2004 the government promulgated the Broad-Based Black Economic Empowerment Act (BB-BEE), which aimed to redress the wrongs of the past and to realise the country's full economic potential whilst assisting the black majority to become part of the economic mainstream. The BB-BEE act focused primarily on the upliftment and empowerment of historically disadvantaged people, particularly black people, women, the youth and the disabled and on those living in rural communities; it aims to include these people in the management and ownership structures of South African companies. The clay brick industry, one of the oldest industries in the world, had been severely affected by the introduction of the legislation, as 75% of businesses were predominantly family owned, and 69.39% of them are predominantly white owned. The primary objective of this research assignment was to investigate the impact of Broad-Based Black Economic Empowerment (BB-BEE) on the South African clay brick industry and to make recommendations to the various stakeholders regarding the management of the introduction of BB-BEE into the industry. The methodology followed a survey approach by using specific indicators to ascertain what the perceptions and experiences of the business owners were, regarding the implementation of BB-BEE in the industry. The study found that the business owners were concerned about losing control of their businesses, that there is very little support from government for businesses entering into BB-BEE deals and that it is difficult to find the “right” empowerment partner which “fits” the culture and management style of the business. The study concluded that much uncertainty, fear and anxiety exists amongst business owners regarding the introduction of BB-BEE. The study also makes practical recommendations to the various stakeholders who may assist with facilitating the introduction of BB-BEE in the industry.