A recent decision of the House of Lords in England, Woolwich Building Society v Inland Revenue Commissioners (No 2) (1), is of great importance for taxpayers and has impact in the fields of constitutional, public and tax law. Although a decision of the courts of England, it has great significance for our law as well, especially in the light of two important recent decisions of our Appellate Division, CIR v First National Industrial Bank Ltd (2) and Willis Faber Enthoven (Pty)Ltd v Receiver of Revenue and Another (3). In the Woolwich Building Society case the Revenue had issued a demand under the Income Tax (Building Societies) Regulations 1986 to the plaintiff building society for payment of composite rate tax amounting to £56 998 221 on interest and dividends paid to investors between 30 September 1985 and 1 March 1986 and it had paid the tax claimed under protest. Plaintiff disputed the validity of the 1986 regulations but paid the amount assessed in three instalments commencing on 16 June 1986.The next day it applied for judicial review of the regulations to challenge the lawfulness of certain provisions and also issued a writ on 15 July to recover the amount paid as money had and received, together with interest thereon. In October 1990 the House of Lords confirmed that the sections of the regulations complained of were indeed ultra vires the enabling legislation(4).Plaintiff then continued its action for repayment and sought payment of interest on the capital from the dates of payment of the three instalments until judgment was given at first instance in the High Court on 31 July 1987. Inland Revenue accepted only a moral obligation to repay the principal amount of £57 million, together with interest from the date of first judgment in Plaintiff's favour. However, the Revenue claimed that any such repayment would be a matter of administrative grace only and not of legal entitlement, with the result that no interest was due for the period between the original payment and the date of that High Court judgment. Plaintiff would only have been entitled to recover the interest in issue if it would be able to show that it had been entitled in law to repayment of the principal sums as from the dates of their first payment. The main issue before the House of Lords was whether, and in what circumstances, a taxpayer is entitled, as a matter of right, to recover sums paid to the Revenue pursuant to unlawful

The South African Income Tax Act contains a number of specific anti-avoidance sections, as well as a general anti-avoidance section. This dissertation will focus on the general anti-avoidance section 103 of the Income Tax Act No. 58 of 1962 and highlight the individual requirements and their interpretation by the courts. Special consideration will be given to the difficulties of the normality requirement. The amendments made to the section and a brief consideration· of similar general anti-avoidance provisions in other countries shall also be evaluated. Where tax cases are analysed, it must be kept in mind that the burden of tax is imposed by Parliament in the form of the Income Tax Act or other laws while it is the Courts that apply these laws. The 'task' of the Courts has accordingly been described by Lord Templeman in the recent case of Ensign Tankers (Leasing) Ltd v Stokes: 1 'The task of the courts is to construe documents and analyse facts and to ensure the taxpayer does not pay too little tax or too, much tax but the amount of tax which is consistent with the true effect in law of the taxpayer's activities. Neither the taxpayer nor the Crown should be deprived of the fiscal consequences of the taxpayer's activities properly analysed. ' Having this '_task' in mind we will see how the general anti-avoidance provision has been enforced by the Courts. We will see if section 103 is the powerful sword in the hands of the Commissioner of Revenue or just another 'paper tiger'. Lastly I will deal with the general provision against the utilization o( assessed losses s 103(2) and dividend and interest swaps sl03 (5).

This dissertation investigates whether or not there is a duty on the employer to negotiate with workers on issues that affect their employment security. The research focuses on why there is no duty on the employer to negotiate with workers in regard to retrenchment, closure and transfer of undertakings. It also examines the--factors that are obstacles to the existence of such a duty. Furthermore, the effects of ·such _non - negotiation on the workers' job security and on efficiency as well as productivity of the undertaking are looked at. It also evaluates whether the results suggest that unilateralism in these respects is making a useful contribution to the realisation of the principal aim of ,the LRA -industrial peace. The method of investigation has largely been literature review and to a certain extent / comparative. It analyses primary and secondary sources. Theoretical guidance was drawn from critical studies in labour law and industrial relations. The study reveals that there is no duty on the employer to negotiate with workers regarding retrenchment, closure and transfer of undertakings. Consequently, it argues that, for job security to ensue, industrial peace to prevail, business efficiently and productivity to abound, the employer should be compelled to bargain or negotiate with workers. This duty should be clearly stipulated in legislation. It further argues that consultation should be geared towards agreement. If agreement cannot be reached on the issues under consideration, it argues that the status quo should be maintained, that is no change to existing conditions should be implemented until a deadlock- breaking mechanism resolves the matter. The aim of the work is threefold. First, it seeks to make a modest contribution to the understanding and importance of the duty to negotiate in labour law and industrial relations · for post -Apartheid south Africa. Second, it disputes and, in large measure, seeks to contradict earlier justifications for refusing to compel the employer to negotiate with workers in regard to retrenchment, closure and transfer of undertakings. Third, it attempts to provide insight into how this duty can best be rendered more meaningful and equally beneficial to workers and employers. Turning to the assessment, it finds that the insistence on duty to consult as opposed to duty to negotiate is pro -management and that it dangerously puts our labour relations into the horns of a dilemma. Furthermore, such an approach is out of touch with democratic developments in the country as well as the expectations of the industrial relations community. Lastly, it finds that the duty to consult is not as useful as the one to negotiate. It accordingly proposes that the employer be under a legislative obligation to negotiate and reach consensus with workers on issues affecting job security.

Our law recognises two types of loans, namely a loan for use (commodatum) and a loan for consumption (mutuum)'. In a loan for use something is delivered for use by a borrower without reward, and the borrower is obliged to return the same thing he received on loan. For example, a person may lend another person an asset of his, and when the recipient has finished using that asset the identical asset in the same condition as received, is to be returned to the lender. In a loan for consumption one or more units of some fungible thing are delivered to the borrower. The borrower may consume what has been received but is bound to return the same number of units of the type of the thing borrowed. In constrasting a commodatum with a mutuum, it can be seen that a lender ·in the first instance retains ownership of the asset loaned, whereas in the second, ownership is passed to the borrower, who undertakes to repay the loan by delivering things of an identical quality and quantity as those borrowed. Thus, an essential characteristic of a loan of money is that the lender is either the owner of the funds advanced, or is authorised to make the loan by the owner. Once delivery has taken place to the borrower a contract can probably be said to be binding. 2 Thus, a contract of loan cannot be said to be binding by part performance as, in mutuum the only person bound is the person who received a service by the handing over of the money in question.

The purpose of this paper is to outline the international income tax implications facing a South African emigrant. The discussion that follows is based on an individual or family emigrating from South Africa to Australia. The reason why I have chosen Australia is because I have a detailed knowledge of the domestic tax laws in Australia. The thought process that I have followed applies equally to most other western countries. The reason for this is because Australia's income tax system is based on residence principles which are similar to most other western countries. On the other hand, South Africa's tax laws are based primarily on source principles, a feature which is applicable mainly to tax havens (but for the high rate in South Africa). I will commence firstly by giving a brief overview of the income tax system in Australia. I will then proceed to discuss the income tax consequences of a flow of dividends and interest out of South Africa, and into Australia. I will then attempt to raise alternative structures which will provide a more effective after-tax return to the individual or family who settles in Australia.

No description available.

The primary purpose of this study is to assist with the determination of the legality of the new policy adopted by the Commonwealth of Virginia of deducting federal revenues from the Basic Aid finance formula for public education. First, this study involves a detailed review of the case law pertaining to the non-supplant issue with targeted federal funds. Second, a brief description of the funding models of the time utilized by the states involved in such litigation are provided in order to determine similarities and differences to various state funding systems, including the venerable foundation model utilized by Virginia. The study provides a historical analysis of the legislation involved in the federal support of public education and the introduction of the non-supplant issue into the language of the federal legislation. Historical documents including Constitutional acts and amendments, statutes, and publications of early education scholars are reviewed. In order to understand the subtlety of the non-supplant issue, the structures of the state systems of school finance that have had the issue of non-supplant litigated are described in some detail. The review of law includes cases retrieved from both Westlaw and Lexis Nexis databases and those cases cross-referenced with landmark decisions. The research in this document will provide comparisons between the case law and the current problem in the Commonwealth. Insight into the legal ramifications of the non-supplant issue and the potential implications that deducting federal revenues from the Basic Aid formula may present will be provided. The consequences for failure to adhere to federal policy regarding the state funding of public education are portrayed in the case law decisions. Further, this research will provide an opinion as to whether the current policy of deducting federal revenues from the Basic Aid formula utilized in Virginia will withstand a legal challenge under the non-supplant language imbedded in federal education grants-in-aid. / Ed. D.

A dissertation submitted to the Faculty of Education in fulfillment of the requirements for the Degree of a Master of Education in the Department of Educational Planning & Administration at the University Of Zululand, 2017 / Schools are institutions that are responsible for children’s education. They are where people exercise their constitutional rights in education and the means for the government to develop its educational goals. This necessitates the presence and existence of clear guidelines, acts and policies of which the South African Schools Act (SASA) is one. All the relevant stakeholders, that is, the learners, educators, parents, professional bodies and other interested parties must conduct themselves in a manner consistent with the Constitution as everything that SASA tries to achieve is within the framework of the Constitution. The rationale of this study therefore is to determine the gap between what SASA determines to be done in schools and what is obtained in schools with special reference to rural schools in UThungulu District. The study aimed at answering the following questions: • How do rural school principals interpret South African Schools Act in Uthungulu District? • To what extent do rural school principals in Uthungulu District comply with South African Schools Act? The researcher used questionnaires to gather data. The study revealed that most rural school principals from Nkandla, Umthonjaneni, Mlalazi and Mfolozi Circuits have knowledge of SASA but some of them are selective in complying with. They had challenges on the implementation of the alternatives to corporal punishment and the process of suspension and expulsion. The study further revealed that most principals believed in having morning assembly where religious observances are practised and daily briefings are given to learners. In view of the findings of the study which indicates that most respondents have knowledge of SASA but have challenges with regard to compliance, the researcher therefore recommends that there must be empowerment programmes for rural school principals regarding the understanding of and compliance with South African Schools Act policies. These must involve empowerment and development of democratic school governing body members on a quarterly basis. Furthermore there should be incentives for school governing body members in order to have ownership of and be accountable for the powers vested in them in the governance of the schools.

No description available.

A research report submitted to the Faculty of Health Sciences, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Medicine in Diagnostic Radiology Johannesburg, 2014. / INTRODUCTION: Litigation may involve radiology personnel radiological reports and imaging studies as evidence and therefore influences clinical practice. Litigation is implicated in defensive radiology practices. There are no publications addressing litigation and radiology specifically for South Africa. AIM: To determine the number of legal cases involving radiological personnel and radiological investigations in South Africa and frequency of citing of these within the law reports. METHOD: The search engine attached to The Southern African Legal Information Institute (SAFLII) website was searched systematically for the period 2001 to 2010 with keywords relating to radiologists, radiographers and equipment / imaging modalities using a frequency ‘citation’ score. RESULTS: 114 legal cases involving radiological personnel and radiological investigations in South Africa were identified (0.5% of all cases reported). Few radiologists have been sued in medicolegal lawsuits, but nearly a quarter of all radiology medicolegal reports, involved radiologists providing expert opinion and reports. In addition to being the commonest imaging investigation to feature in medicolegal reports (in over two thirds), plain X-rays also had the highest citation scores. CONCLUSIONS: Very few radiologists have been the accused in medicolegal suits, yet radiologists were involved in nearly a quarter of reports, predominantly providing expert opinion and reports. Plain X-rays were the commonest imaging investigation to feature but CT scanning featured in 20% of reports. This is of particular concern because this is considered an advanced technology, not widely available in South Africa.