Picketing, a method used by employees, collectively, to assert their demands against employers, is a controversial subject arising from the conflict of interest existing between labour and employers! Previously, South African law neither forbade nor regulated picketing. Consequently, no immunity from civil liability existed in relation to a person's conduct during a picket. Presently, picketing is regulated by section 17 of the Constitution of the Republic of South Africa Act 108of19% (right to picket) and section 69 of the Labour Relations Act 66 of 1995, which provides for a protected picket (one that complies with the requirements of section 69) whereby immunity from civil liability attaches to a person's conduct during a picket. These provisions and their coexistence is examined, comparing foreign law where relevant, in an attempt to provide a foundation for a topic relatively disregarded. Section 69 reveals elements of uncertainty and vagueness. / Law / LL.M.

Thesis (MBA)-- Stellenbosch University, 1998. / ENGLISH ABSTRACT: The Labour Relations Act No 66 of 1995 reflects the efforts of government. business and labour at restoring an environment conducive to workplace harmony. productivity, and minimal work disruptions. This statute. and in particular its reference to workplace forums, provides the basis for this study project, which critically evaluates the establishment of workplace forums and whether these forums will be adopted by business and in particular, labour. Theories relating to worker participation are examined. This paper recalls worker participation and co-determination models as found in Germany. It identifies the establishment and reviews the functioning of these worker participation models. The Labour Relations Act relating to workplace forums IS discussed In detail. It IS compared with the German system of participation. The writer concludes that the German system differs materially from the South African system on key points. The distinct differences that emerge between Germany and South Africa in the structuring of worker participation highlight the impact of social, political and economic factors on the eventual introduction of worker participation at the workplace. Likewise, the background and factors leading to the introduction of workplace forums differ. The German industrial relations system is more developed. Workplace forums are characteristic of a developed country such as Germany. In a developing country such as South Africa, trade unions still play a dominant role in the workplace. Here the establishment of a workplace forum is subject to the power of the union. Accordingly it is unlikely that workplace forums will enjoy much support or success in terms of the present Labour Relations Act. The writer examines the attitudes of capital and labour towards the establishment of workplace forums. and suggests reasons why it is unlikely that trade unions would apply for the establishment of workplace forums. He continues to explain why, in its present format, the concept of 'workplace forums is unacceptable to organised labour and has no chance of being implemented. / AFRIKAANSE OPSOMMING: Hierdie werkstuk handel oor die Wet op Arbeidsverhoudinge, wet 66 van 1995 en veral oor die instelling van werkplekforums. Teorie rondom die beginsel van werker deelname word bespreek. Daar word ondersoek ingestel oor hoe hierdie konsep in Duitsland onstaan het en hoe dit daar toegepas word. Die Suid Afrikaanse proses en onwikkeling van werker deelname in geheel asook deelname in besluitneming word besoek om te kyk of die bepalinge van die nuwe apartheidswet aanvaarbaar vir die plaaslike arbeidsmag is. Die bepalinge van die arbeidswet asook die grondwet aangaande werkpleksforums word in detail bespreek. Dit word gekontrasteer met die Duitse stelsel van deelname. So word daar ook gekyk na die rol van vakbonde in die verhand. Die skywer kom tot die slotsom dat die Duite stelsel op belangrike aspekte van die Suid-Afrikaanse model verskil. So ook verskil die agtergrond en omstandighede wat aanleiding gee tot die instelling van werkpleksforums. Die nywerheidsverhouding stelsel is meer gevordered in Duitsland. Werkpleksforums is 'n kenmerk van 'n onwikkelde land soos Duitsland. In 'n ontwikkelende land soos Suid Afrika speel die vakbonde nog 'n prominente rol in alle aspekte van die werkplek, dus is werkpleksforums onderworpe aan die mag van vakbonde en is dit onwaarskynlik dat werksplekforums ingevolge die nuwe aarbeidswet veeI steun of sukses sal geniet. / Centre for Science Development (HSRC)

Thesis (LLM)--Stellenbosch University, 2005. / ENGLISH ABSTRACT: In 2002 the South African Law Commission published a report in which amendments to the existing rules of criminal procedure and evidence were proposed. A number of these recommendations have since been included in a Bill that was tabled before Parliament in 2003. The proposed amendments largely reflect values which underlie the "Victims' Rights" movement. The aim of this thesis is to consider the possible influence of these amendments on the constitutionally guaranteed fair trial rights of the accused. The study focuses on those amendments that play a role in the prosecution of alleged sexual offences against children, and shows that although the recognition of victims' rights is important, it should not be done at the expense of a fair trial. Dangers inherent to the proposed amendments are therefore highlighted. The rights of the accused are used to test the desirability or not of the proposed amendments. Foreign authority is used to support the argument made in the thesis. / AFRIKAANSE OPSOMMING: In 2002 het die Suid-Afrikaanse Regskommissie 'n verslag gepubliseer waann veranderings aan die huidige strafprosesreg- en bewysregreëls voorgestel word. 'n Aantal van hierdie voorgestelde wysigings is intussen opgeneem in 'n Wetsontwerp wat in Augustus 2003 voor die Parlement gedien het. Die voorgestelde wysigings reflekteer tot 'n groot mate waardes wat die "Victims' rights" beweging onderlê. Die doel van hierdie tesis is om die moontlike invloed van hierdie wysigings op die grondwetlik verskanste billike verhoor regte van die beskuldigde te ondersoek. Die ondersoek fokus op daardie veranderinge wat 'n rol speel in die vervolging van beweerde geslagsmisdade teen kinders. Daar word aangetoon dat alhoewel die erkenning van regte vir slagoffers belangrik is, dit nie ten koste van 'n regverdige verhoor gedoen kan word nie. Gevare verbonde aan die voorgestelde wysigings word dus uitgewys. Die regte van die beskuldigde word deurgaans gebruik om die wenslikheid al dan nie van die voorgestelde wysigings aan te toon. Buitelandse gesag word aangewend om die betoog te ondersteun.

Thesis (LLM)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: Section 197 of the Labour Relations Act 66 of 1995 ensures the transfer of a contract of employment from an old employer to a new employer on the transfer of a business as a gomg concern. Although section 197 is mostly based on European and British statutes and regulations, one should not rely on foreign provisions when interpreting section 197 without careful consideration. It is only when we understand the inherent limitations of applying these provisions, that they can be of any help to formulate definitions for the terms "transfer", "business" and "going concern". The two most important effects that section 197 has, is that it ensures the transfer of the contract of employment and that it protects the terms and conditions of employment when such a transfer takes place. Unfortunately, this section does not regulate dismissal on the transfer of a business. Section 197 also does not deal satisfactorily with the transfer of contracts of employment on the transfer of an insolvent business. As a result of the above-mentioned and other shortcomings of the current section 197, it was decided to amend the Act. The Labour Relations Amendment Bill 2000 relies heavily on precedents from foreign law, but unfortunately it does not adequately address all the current problems. / AFRIKAANSE OPSOMMING: Artikel 197 van die Wet op Arbeidsverhoudinge 66 van 1995 verseker die oordrag van 'n dienskontrak van 'n ou werkgewer na 'n nuwe werkgewer by die oordrag van 'n besigheid as 'n lopende onderneming. Alhoewel artikel 197 gebaseer is op Europese en Britse wetgewing en regulasies, moet die leser versigtig wees om sulke bepalings sonder skroom aan te wend by die interpretrasie van artikel 197. Wanneer ons die inherente beperkings daarvan begryp, mag die bepalings van hulp wees om definisies te vorm van die begrippe "oordrag", "besigheid" en "lopende onderneming". Artikel 197 het hoofsaaklik twee uitwerkings: dit fasiliteer die oordrag van die dienskontrak en verseker dat die terme en voorwaardes van indiensneming onveranderd bly. Die artikel reguleer nie ontslag by die oordrag van 'n besigheid nie. Artikel 197 reguleer ook nie genoegsaam die oordrag van dienskontrakte waar 'n insolvente besigheid oorgedra word nie. As gevolg van bogenoemde en ander tekortkominge is besluit om die Wet te wysig. Die Wysigingswetsontwerp op Arbeidverhoudinge 2000 steun op buitelandse presedente, maar spreek ongelukkig ook nie al die huidige probleme suksesvol aan nie.

Thesis (LLM (Public Law))--University of Stellenbosch, 2010. / Bibliography / ENGLISH ABSTRACT: All agricultural subdivisions in the Republic of South Africa are regulated by the Subdivision of Agricultural Land Act 70 of 1970. The declared purpose of the Act is to prevent the creation of uneconomic farming units and this purpose is achieved through the requirement that the Minister of Agriculture, Forestry and Fisheries (“Minister of Agriculture”) must consent to the proposed subdivision. The Act was promulgated in the 1970s when the South African landscape was racially divided. The government of the time used law to provide benefits for the white minority. At this time the rights of non-whites were restricted. This is the social and political background of the Subdivision of Agricultural Land Act. The Act formed part of a legislative scheme that provided benefits for white farmers. More than a decade after democratisation and the end of apartheid the Subdivision of Agricultural Land Act is still in operation. The post-apartheid legislature drafted and enacted the Subdivision of Agricultural Land Act Repeal Act 64 of 1998, but it has not yet been brought into operation. During 2003 the legislature tabled the Draft Sustainable Utilisation of Agricultural Resources Bill which contains subdivision provisions that are identical to the provisions contained in the Subdivision Act. These legislative actions have created some uncertainty about the state of agricultural subdivisions. In 2008 the Constitutional Court decided that the Act continues to apply to all agricultural subdivisions and that this would be the position until the legislature chooses a definitive course of action. This constitutional analysis of the Subdivision of Agricultural Land Act examines the effect of the Act beyond the pre-constitutional legislative intention and framework under which it was enacted. If the Act cannot be saved from its apartheid context, the Repeal Act should become operational. This thesis concludes that the necessary and legitimate purpose of the Act, namely the regulation of subdivision of agricultural land, can be removed from its pre-constitutional setting in the apartheid era and may continue to justify the legitimate regulation of subdivision of land. Comparative sources, namely the United States of America, specifically the states of Oregon and Hawaii, Western Australia and the province of British Columbia, Canada indicate that the regulation of agricultural subdivisions is a valid means of protecting agricultural land. If the Act can continue to exist without its legacy of apartheid and still serves a legitimate and necessary purpose it will have to be constitutionally compliant. The purpose of the Act and the means used to realise it were tested against the Bill of Rights. The effect that the regulation has particularly on ownership entitlements was examined against section 25(1) of the 1996 Constitution. Similarly, the consequences of the regulation with regard to other rights in the Bill of Rights were investigated. The conclusion was that where the Subdivision of Agricultural Land Act is used for its purpose of preventing the uneconomic subdivision of agricultural land, in the national interest, it is a legitimate land-use regulation that can continue to justifiably operate in a constitutional dispensation. / AFRIKAANSE OPSOMMING: Alle onderverdelings van landbougrond in die Republiek van Suid-Afrika word gereguleer deur die Wet op die Onderverdeling van Landbougrond 70 van 1970. Die verklaarde doel van die Wet is om die totstandkoming van onekonomiese landboueenhede te voorkom, en hierdie doel word bereik deurdat die Minister van Landbou, Bosbou en Visserye (“Minister van Landbou”) toestemming moet verleen vir die voorgestelde onderverdeling van landbougrond. Die Wet is in die 1970s gepromulgeer toe grond in Suid-Afrika in terme van ras verdeel was. Die destydse apartheidsregering het die regstelsel gebruik om voordele vir die blanke minderheidsgroep te bewerkstellig, terwyl die regte van nie-blankes ingeperk was. Dit is die sosiale en politieke agtergrond waarteen die Wet op die Onderverdeling van Landbougrond tot stand gekom het. Die Wet was deel van ‘n wetgewende raamwerk waarbinne voordele vir blanke boere geskep is. Meer as ‘n dekade na apartheid en die totstandkoming van ‘n demokratiese Suid-Afrika is die Wet op die Onderverdeling van Landbougrond steeds in werking. Die post-apartheid wetgewer het die Wet op die Herroepping van die Wet op die Onderverdeling van Landbougrond 64 van 1998 gepromulgeer, maar nog nie in werking gestel nie. Gedurende 2003 het die wetgewer die “Draft Sustainable Utilisation of Agricultural Resources Bill”, wat onderafdelings soortgelyk aan die bepalings in die Wet op die Onderverdeling van Landbougrond bevat, gepromulgeer. Bogenoemde stappe het onsekerheid geskep ten opsigte van die stand van onderverdeling van landbougrond. In 2008 het die Konstitusionele Hof beslis dat die Wet op die Onderverdeling van Landbougrond sal voortgaan om die onderverdeling van landbougrond te reguleer totdat die wetgewer uitsluitsel oor die aangeleentheid verskaf. Die doel van die tesis is om die uitwerking van die Wet op die Onderverdeling van Landbougrond te analiseer as deel van die huidige grondwetlike bedeling, aangesien dit geskep is tydens die apartheidsera. Indien die Wet nie van sy apartheidskonteks geskei of gered kan word nie sal die Herroepping Wet in werking gestel moet word. Die tesis kom tot die gevolgtrekking dat die doel van die Wet, naamlik die regulering van die onderverdeling van landbougrond, van die voor-konstitusionele agtergrond in die apartheidsera geskei kan word en dat dit kan voortgaan om die wettige regulering van onderverdeling van landbougrond te regverdig. Regsvergelykende bronne, naamlik die Verenigde State van Amerika, veral die state van Oregon en Hawaii, Wes Australië en Brits-Columbië, ‘n provinsie van Kanada, dui aan dat die regulasie van die onderverdeling van landbougrond ‘n regsgeldige metode is om landbougrond te beskerm. Die doel van die Wet en die metodes wat gebruik word om hierdie doel te laat realiseer is getoets teen die Handves van Menseregte. Die uitwerking van die regulasie op die inhoudsbevoegdhede van die eienaar is spesifiek geëvalueer teen artikel 25(1) van die 1996 Grondwet, maar die gevolge van die regulasie is ook getoets teen ander regte in die Handves van Menseregte. Die gevolgtrekking was dat waar die Wet op die Onderverdeling van Landbougrond gebruik word met die doel om onekonomiese onderverdeling van landbougrond te verhoed in die nasionale belang, dit ‘n legitieme regulasie van grondgebruik is waarvan die gebruik steeds regverdigbaar is in ‘n grondwetlike bedeling.

Thesis (MBA (Business Management))--University of Stellenbosch, 2007. / ENGLISH ABSTRACT: The democratic government of South Africa inherited a healthcare system that was fragmented and inequitable. The Department of Health was mandated by the Constitution and the Bill of Rights to implement a system whereby quality, affordable healthcare could become available to all citizens of the country within the constraints of the available resources. The objective of government, through reform legislation, is to establish a social health insurance (SHI) system for the country which will ultimately lead to the implementation of a national health insurance (NHI) system in order to achieve universal coverage. Medical schemes have been identified as an important component of this transformation process. The private healthcare industry, represented largely by medical schemes, acknowledges that SHI is the ideal pathway chosen by government to achieve universal coverage, but is concerned with the process being used to achieve this aim, the pace at which transformation is occurring, and the effect of this on medical schemes. The movement towards an equitable healthcare system required the introduction of reform legislation necessary for the establishment of an enabling environment. The implementation of community rating, open enrolment and prescribed minimum benefits (PMBs) reforms, succeeded in ending the risk-rating of those medical schemes that were excluding members who were considered vulnerable. However, these legislations were not followed by a risk equalisation mechanism in the form of a proposed risk equalisation fund (REF) for the South African environment. The main purpose of this fund is to ensure that equity within the medical schemes industry is maintained through the equalisation of the risks that had resulted from the implementation of the first components of reform legislation. The research into the experiences of other countries shows that South Africa is the only country in the world that has implemented the above legislation without a system of risk equalisation. All indications are that the proposed implementation of the REF has been delayed to beyond 2009. In addition, the reform legislation regarding the statutory solvency ratio requires medical schemes to maintain this ratio at 25 percent. This, together with the delay in REF is placing financial pressure on medical schemes. Low income medical schemes (LIMS) legislation is pending implementation. Its purpose is to provide basic medical cover to the lower income market until such time that the components of SHI have been fully negotiated; it is thus an interim measure, but no indication to implement LIMS has yet been given. The average number of years for a country to implement SHI is 70. The South African situation is only 13 years old and though some success has been achieved during this relatively short period, much more still needs to be accomplished. The research shows that, the approximate timelines and intended sequence of implementing the reform legislation were perhaps too ambitious. This has caused the industry stakeholders to be disillusioned about the current state of affairs. Given the time that has elapsed, and considering the progress that has been made thus far, it is recommended that the existing plan be revised or even replaced with a more realistically timed one. This will restore some of the confidence into the “future healthcare vision of universal coverage” for South Africa intended by the government, through a system of social health insurance. / AFRIKAANSE OPSOMMING: Die demokratiese regering van Suid-Afrika het ‘n gesondheidsorgstelsel geërf wat gefragmenteerd en onregverdig was. Die Departement van Gesondheid het in die Grondwet en die Handves van Menseregte die mandaat gekry om ‘n stelsel te implementeer waarvolgens bekostigbare gesondheidsorg van goeie gehalte vir alle landsburgers beskikbaar kon word binne die beperkinge van die beskikbare hulpbronne. Die regering se doelwit met hervormingswetgewing is om ‘n maatskaplike gesondheidsversekeringstelsel (SHI) vir die land daar te stel wat uiteindelik sal lei tot die implementering van ‘n nasionale gesondheidstelsel (NHI) met die oog op universele dekking. Mediese skemas is geïdentifiseer as ‘n sleutelkomponent van hierdie transformasieproses. Die privategesondheidsorgindustrie, wat grotendeels deur mediese skemas verteenwoordig word, erken dat SHI die ideale weg is wat deur die regering gekies is om universele dekking te bereik, maar is besorg oor die proses wat gebruik word om hierdie doelwit te bereik, die pas waarteen transformasie geskied, en die uitwerking hiervan op mediese skemas. Die beweging na ‘n regverdige gesondheidsorgstelstel het vereis dat hervormingsgswetgewing ingestel word soos nodig vir die daarstelling van ‘n omgewing wat dit moontlik maak. Die implementering van gemeenskapsevaluering, oop lidmaatskap en hervorming van voorgeskrewe minimum voordele (PMB’s) was suksesvol vir die beëindiging van die risikoevaluering van daardie skemas wat lede uitgesluit het wat as kwesbaar beskou is. Maar hierdie wetgewing is nie opgevolg deur ‘n risikogelykstellingsmeganisme in die vorm van ‘n voorgestelde risikogelykstellingsfonds (REF) vir die Suid-Afrikaanse omgewing nie. Die hoofdoelwit van hierdie fonds is om te verseker dat gelykheid binne die mediesefondsindustrie gehandhaaf word deur die gelykstelling van risiko’s wat die gevolg was van die implementering van die aanvanklike hervormingswetgewing. Navorsing oor die ondervinding in ander lande toon dat Suid-Afrika die enigste land in die wêreld is wat sodanige wetgewing geïmplementeer het sonder ‘n stelsel van risikogelykstelling. Alle tekens dui daarop dat die voorgestelde implementering van die REF uitgestel is tot na 2009. Daarbenewens vereis die hervormingswetgewing ten opsigte van die statutêre solvensieverhouding dat mediese skemas hierdie verhouding op 25% handhaaf. Tesame met die vertraging in REF plaas dit finansiële druk op mediese skemas. Lae-inkomstemedieseskemas (LIMS) is verdere hervormingswetgewing wat wag op implementering. Die doel daarvan is om basiese mediese dekking te voorsien aan die laer-inkomstemark totdat die komponente van SHI ten volle onderhandel is. Dit is dus ‘n oorgangsmaatreël, maar daar is nog geen aanduiding gegee van die implementering van LIMS nie. Die gemiddelde tyd wat dit neem vir ‘n land om SHI te implementeer, is 70 jaar. Die Suid-Afrikaanse situasie is net 13 jaar oud, en hoewel daar heelwat sukses behaal is in hierdie relatief kort tydperk, moet daar nog baie meer bereik word. Navorsing toon dat die geskatte tydperk en voorgenome opeenvolging van die implementering van die hervormingswetgewing dalk te ambisieus was. Dit het veroorsaak dat die belanghebbers in die industrie ontnugter is oor die huidige stand van sake. Met inagneming van die tyd wat verloop het en die vordering wat tot dusver gemaak is, word daar aanbeveel dat die bestaande plan hersien word of selfs vervang word deur een met ‘n meer realistiese tydsbeperking. Dit sal ‘n mate van vertroue herstel in die Suid-Afrikaanse Regering se “toekomsvisie van universele gesondheidsdekking” deur ‘n stelsel van maatskaplike gesondheidsversekering.

<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>

South Africa’s labour legislation has recently undergone momentous changes, in particular, the changes relating to section 198B of the Labour Relations Act (LRA) 66 of 1995. These amendments have proven to be more contentious than any other changes implemented by government in past years. The purpose of this study is to examine and outline the specific implications that the amendments to legislation regarding fixed-term contracts have on a pension and provident fund company in Gauteng, South Africa. This research will therefore highlight the implications (positive and negative) concerning the changes to section 198B on a pension and provident fund organisation in Gauteng, South Africa. The qualitative investigatory study was conducted with six employees of a pension and provident fund company which makes use of fixed term contract employees, until data saturation was reached. The data was collected by means of individual in depth interviews. The results of the study clearly indicate that the changes to section 198B will have both negative and positive implications. Some of the negative implications are that organisation have had to incur increased employment costs as a result of having to provide equal benefits and conditions of employment to all fixed term contract employees. Organisations now have to review the necessity of deploying fixed term contracts and where required to do away with such contracts. The implication here is that, the employment flexibility which organisations previously had has now been removed. Some of the positive implications are that, a few employees who had been on fixed term contracts were employed on a permanent basis after the changes came into effect. Employees experienced greater job security and were offered much needed benefits such as medical aid, pension and disability benefits. Permanent and fixed term contract employees are now treated equally. Part-time employees have better job security and the enhanced ability to enforce statutory rights in terms of equal treatment in employment by evoking enforcement mechanisms such as the Commission for Conciliation, Mediation and Arbitration (CCMA), labour courts and bargaining councils with jurisdiction to arbitrate matters. / Business Management / M. Com. (Business Management)

The purpose of this study was to examine the feasibility of unionising the employees of the LIS sector in South Africa in the context of the new South African labour dispensation. The study examined the factors that have been identified as having an influence on the growth of trade unionism. The review of the literature revealed that the factors that have influenced unionism were, inter alia, collective bargaining, legislation and employee concentration. The unionism versus professionalism debate also influenced the growth of trade unionism. The factors that were identified as influencing the growth of white collar unionism, at the national and international level, were applied to LIS sector employees to determine their influence on the growth of unionism in this sector. The findings from the survey of employees confirm the findings in the literature with regard to the factors that have influenced trade unionism. While trade unionism has continued to grow and fulfils the industrial needs of the LIS employees in South Africa, professional associations here fulfilled the professional needs of those employed in the LIS tertiary education sector. This study also examined the roles and characteristics of professional library associations in the international arena with particular reference to two African countries. The factors that have influenced the continuance of professional associations amidst pressure from trade unions for the same membership, were also investigated. Self-administered questionnaires were used to survey the views of LIS employees regarding factors that have influenced their affiliation to the different employee representative bodies. Selfadministered questionnaires were also used to survey trade union officials of the three national unions that service the tertiary sector in South Africa, regarding their views on the infra-structural capacity of unions to incorporate a sector specific union. Percentages and frequency distributions as well as content analysis were used to analyse the data collected. The findings from the survey of the LIS employees reveal that the factors that have influenced the growth of trade unionism at the national and international levels are evident in the LIS sector in South Africa. The findings also reveal that factors that have negated the growth of trade unionism in this sector. Further, the employee population expressed preference for a single representative body to represent the industrial and professional interests of the LIS sector. The findings from the survey of the LIS employees revealed a need which could not be accommodated by the current trade union structures. In suggesting a way forward, the researcher proposes a model. The aim of the model is to stimulate discussion about how change can be achieved. The researcher draws conclusions based on the analysis of data and in the context of related literature and proposes a way forward for the tertiary LIS sector in South Africa. / Thesis (Ph.D.)-University of KwaZulu-Natal, Pietermaritzburg, 2005.

This study investigates the potential economic impact of a land tax implemented in terms of the Local Government Municipal Property Rates Act No. 6 of 2004 (“the LGMPRA”) on selected commercial farms in KwaZulu-Natal (KZN) using individual farm data for the period 2001-2006. The study first presents a brief history of land taxes around the world, describing the origins, prevalence and rates of land tax in the United States of America (USA), Australia, Britain and some Nordic countries. This sets the background for a brief history of land taxation in South Africa up to the implementation of the LGMPRA. The study then identifies the economic effects of a land tax, highlighting issues such as the capitalization of a land tax, relevant views of this tax, valuation methodologies, the advantages and disadvantages of a land tax, and the effects of a land tax on future capital investment on farms. Thirdly, the study presents key provisions in the LGMPRA pertaining to farmers with regard to land tax rebates, reductions and exemptions, farmland valuations and the determination of a land tax rate. The effect and applicability of these rebates, reductions and exemptions on the effective land tax rate are also discussed. Fourthly, the study uses a Residual Income Methodology (RIM) framework to estimate the annual economic profit (return to risk and land excluding capital gains) for five different case study farms in the Mtonjaneni and Umgeni municipal districts of KZN. This RIM framework makes allowance for the opportunity cost of management in estimating annual economic profit. These case studies are typical of the main farming enterprises in KZN such as sugarcane, timber, intensive poultry, intensive dairy, cattle, maize and potatoes. Sensitivity analysis is then applied to assess the effect of land tax rates ranging from 0.5% to 5% of the market value of land and fixed improvements on the five farms’ ability to pay a land tax after accounting for rebates proposed by the Department: Provincial and Local Government (DPLG). The estimated mean annual rate of return to risk and land (excluding capital gains) prior to the land tax for the five case study farms during 2001-2006 ranged from -8.50% to 2.94%, with an average of -1.74%. The case farms’ ability to pay a land tax rate of 1% on the value of improved land with and without proposed DPLG rebates from annual current operating returns ranged from zero to five out of five years, with an average of two out of five years. A 2% land tax rate with such rebates could be financed using annual current operating returns also only in two out of five years on average. These results suggest that land taxes at the proposed rates of 1.5% (Mtonjaneni) or 1% (Umgeni) on these specific farms would markedly reduce the incentive to invest in farm improvements These results also indicate that further research in KZN and other provinces in South Africa needs to be conducted to help ascertain the effects of the implementation of the LGMPRA in other municipalities. / Thesis (M.Agric.Man.)-University of KwaZulu-Natal, Pietermaritzburg, 2007.