Summaries in Afrikaans and English / Text in Afrikaans / 'n Kort elementologiese uiteensetting vir strafregtelike aanspreeklikheid word gevolg deur bewysregtelike begrippe wat van toepassing is op vermoedens by toerekeningsvatbaarheid. Die historiese regsposisie asook die ontwikkeling in die huidige Suid-Afrikaanse reg met betrekking tot geestesongesteldes, kinders en persone wat 'n verweer van nie-patologiese ontoerekeningsvatbaarheid insluit, word bespreek. Daar word gekonsentreer op ·die ontwikkeling van 'n algemene verweer van niepatologiese ontoerekeningsvatbaarheid. Die konstitusionele reg, vennoedens en ontoerekeningsvatbaarheid word aan die hand van Suid-Afrikaanse regspraak en die Interim Grondwet bespreek. Daar word na buitelandse reg gekyk ten einde 'n aanbeveling te kan maak wat grondwetlik nie sal indruis op die reg van die individu tot onskuld nie. 'n Algemene verweer van nie-patologiese ontoerekeningvatbaarheid word onderstellll mits dit met omsigtigheid deur die howe benader word. Die arbitrere ouderdomsgrens vir vasstelling van toerekeningsvatbaarheid by kinders word gekritiseer en 'n verhoorbaarheidvasstellingseenheid word aanbeveel. / A short elementological discussion of criminal responsibility is followed by concepts of law of evidence that is applicable to presumptions of accountability. The historical legal position as well as the development in the current South African law and the present legal position with reference to the mentally disturbed children and persons with a defence of non-pathological unaccountability are included and discussed. The constitutional law, presumptions and unaccountablility are discussed with reference to the South African case law and the Interim Constitution. Foreign law is perused so that a recommendation could be made that would not interfere with the rights of the individual to be deemed innocent. A general defence of non-pathological unaccountability is supported if it is treated with the necessary circumspection by the courts. The arbitrary age boundaries for the determination of accountability in children is critized and a unit to determine trialability for pathological and non-pathological accountability is recommended. / Criminal & Procedural Law / LL.M.

Summaries in Afrikaans and English / Text in Afrikaans / Die siviele lasterreg word gekenmerk deur verdeeldheid aangaande bewyspligtigheid. 'n Unieke situasie doen horn voor: weerlegbare regsvermoedens van onregmatigheid en animus iniuriandi word opgevolg deur verskeie regsverdigingsgronde. Bykomend hiertoe stel die Grondwet die vereiste van konstitusionele regverdiging vir beperkings op fundamentele regte. 'n Oorsig oor die regspraak in sowel die voorgrondwetlike - as na-grondwetlike bedeling, dui op 'n versuim deur die howe om behoorlik aandag te skenk aan die bewyspligtigheidsgevolge van die regverskynsels wat hulself in die lasterreg voordoen. In hierdie verhandeling word bewyspligtigheid in lastersake krities ondersoek om vas te stel of dit die reg korrek weerspieel en om 'n werkbare bewyslasformule vir lasteraksies in 'n konstitusionele litigasie te vind. Daar word voorgestel dat die probleem opgelos word deur 'n tweefase-benadering: Die eiser moet in die eerste fase die omvang van sy reg bewys en dat daarop inbreuk gemaak is. In die tweede fase moet die verweerder sy regverdigingsgronde bewys, asook dat dit konstitusioneel regverdigbaar is. / The civil law of defamation is marked by discord regarding onus of proof. A unique situation evidences itself: rebuttable presumptions of law concerning unlawfulness and animus iniuriandi are followed by various grounds of justification. In addition thereto the Constitution sets the requirement of constitutional justification for limitations on fundamental rights. An overview of case law in the pre-constitutional as well as the post-constitutional dispensation, indicates a failure by the courts to pay proper attention to the evidentiary consequences of the legal phenomena found in the law of defamation. In this dissertation onus of proof in defamation cases is critically examined to ascertain whether it reflects the law correctly and to find a workable "onus of proof" -formula for defamation cases in a constitutional dispensation. It is suggested that the problem be solved by a two stage approach: in the first phase, the plaintiff must prove the extent of his right and the encroachment thereof . In the second phase the defendant must prove his grounds of justification and show that they are constitutionally justifiable. / Constitutional, International & Indigenous Law / LL.M.

Summaries in Afrikaans and English / Text in Afrikaans / 'n Kort elementologiese uiteensetting vir strafregtelike aanspreeklikheid word gevolg deur bewysregtelike begrippe wat van toepassing is op vermoedens by toerekeningsvatbaarheid. Die historiese regsposisie asook die ontwikkeling in die huidige Suid-Afrikaanse reg met betrekking tot geestesongesteldes, kinders en persone wat 'n verweer van nie-patologiese ontoerekeningsvatbaarheid insluit, word bespreek. Daar word gekonsentreer op ·die ontwikkeling van 'n algemene verweer van niepatologiese ontoerekeningsvatbaarheid. Die konstitusionele reg, vennoedens en ontoerekeningsvatbaarheid word aan die hand van Suid-Afrikaanse regspraak en die Interim Grondwet bespreek. Daar word na buitelandse reg gekyk ten einde 'n aanbeveling te kan maak wat grondwetlik nie sal indruis op die reg van die individu tot onskuld nie. 'n Algemene verweer van nie-patologiese ontoerekeningvatbaarheid word onderstellll mits dit met omsigtigheid deur die howe benader word. Die arbitrere ouderdomsgrens vir vasstelling van toerekeningsvatbaarheid by kinders word gekritiseer en 'n verhoorbaarheidvasstellingseenheid word aanbeveel. / A short elementological discussion of criminal responsibility is followed by concepts of law of evidence that is applicable to presumptions of accountability. The historical legal position as well as the development in the current South African law and the present legal position with reference to the mentally disturbed children and persons with a defence of non-pathological unaccountability are included and discussed. The constitutional law, presumptions and unaccountablility are discussed with reference to the South African case law and the Interim Constitution. Foreign law is perused so that a recommendation could be made that would not interfere with the rights of the individual to be deemed innocent. A general defence of non-pathological unaccountability is supported if it is treated with the necessary circumspection by the courts. The arbitrary age boundaries for the determination of accountability in children is critized and a unit to determine trialability for pathological and non-pathological accountability is recommended. / Criminal and Procedural Law / LL.M.

Summaries in Afrikaans and English / Text in Afrikaans / Die siviele lasterreg word gekenmerk deur verdeeldheid aangaande bewyspligtigheid. 'n Unieke situasie doen horn voor: weerlegbare regsvermoedens van onregmatigheid en animus iniuriandi word opgevolg deur verskeie regsverdigingsgronde. Bykomend hiertoe stel die Grondwet die vereiste van konstitusionele regverdiging vir beperkings op fundamentele regte. 'n Oorsig oor die regspraak in sowel die voorgrondwetlike - as na-grondwetlike bedeling, dui op 'n versuim deur die howe om behoorlik aandag te skenk aan die bewyspligtigheidsgevolge van die regverskynsels wat hulself in die lasterreg voordoen. In hierdie verhandeling word bewyspligtigheid in lastersake krities ondersoek om vas te stel of dit die reg korrek weerspieel en om 'n werkbare bewyslasformule vir lasteraksies in 'n konstitusionele litigasie te vind. Daar word voorgestel dat die probleem opgelos word deur 'n tweefase-benadering: Die eiser moet in die eerste fase die omvang van sy reg bewys en dat daarop inbreuk gemaak is. In die tweede fase moet die verweerder sy regverdigingsgronde bewys, asook dat dit konstitusioneel regverdigbaar is. / The civil law of defamation is marked by discord regarding onus of proof. A unique situation evidences itself: rebuttable presumptions of law concerning unlawfulness and animus iniuriandi are followed by various grounds of justification. In addition thereto the Constitution sets the requirement of constitutional justification for limitations on fundamental rights. An overview of case law in the pre-constitutional as well as the post-constitutional dispensation, indicates a failure by the courts to pay proper attention to the evidentiary consequences of the legal phenomena found in the law of defamation. In this dissertation onus of proof in defamation cases is critically examined to ascertain whether it reflects the law correctly and to find a workable "onus of proof" -formula for defamation cases in a constitutional dispensation. It is suggested that the problem be solved by a two stage approach: in the first phase, the plaintiff must prove the extent of his right and the encroachment thereof . In the second phase the defendant must prove his grounds of justification and show that they are constitutionally justifiable. / Constitutional, International and Indigenous Law / LL.M.

Text in Afrikaans / Die verweer van nie-patologiese ontoerekeningsvatbaarheid in die Suid-Afrikaanse strafreg word bespreek. Hierdie verweer is van onlangse oorsprong en verskil van die verwere van ontoerekeningsvatbaarheid as gevolg van jeugdigheid en geestesongesteldheid soos in artikel 78(1) van die Strafproseswet 51 van 1977 uiteengesit word. Die verweer van nie-patologiese ontoerekeningsvatbaarheid dek gevalle waar dit deur faktore soos emosionele spanning veroorsaak is. Hierdie verweer staan ook as die algemene ontoerekeningsvatbaarheidsverweer bekend. In 'n aantal beslissings, soos onder andere, S v Arnold 1985 (3) SA 256 (C); S v Campher 1987 (1) SA 940 (A) en S v Chretien 1981 (1) SA 1097 (A), word die gevolgtrekking gemaak dat die verweer van nie-patologiese ontoerekeningsvatbaarheid wei in die Suid-Afrikaanse strafreg bestaansreg het. Ten einde met 'n verweer van nie-patologiese ontoerekeningsvatbaarheid te slaag, is die blote ipse dixit van die beskuldigde onvoldoende. 'n Behoorlike grondslag vir die verweer moet gele word. Die bewyslas in die geval van 'n verweer van nie-patologiese ontoerekeningsvatbaarheid word bespreek. / The defence of non-pathological criminal incapacity in the South African criminal law is discussed. It is a relatively new defence and should be distinguished from the defences such as youth and mental illness set out in section 78(1) of the Criminal Procedure Act 51 of 1977. This defence covers cases in which criminal capacity is excluded by factors such as intoxication and emotional stress. It is also known as a general defence of criminal incapacity. In a number of cases, inter alia in S v Arnold 1985(3) SA 256 (C); S v Campher 1987 (1) SA 940 (A) and S v Chretien 1981 (1) SA 1 097 (A) the conclusion is reached that the defence, non-pathological criminal incapacity, does have a right of existence in the South African criminal law. In order to successfully raise the defence on non-pathological criminal incapacity, the mere ipse dixit of the accused is insufficient. A proper foundation for the defence must be laid. The onus of proof is discussed. / Criminal & Procedural Law / LL. M.

Summaries in Afrikaans and English / Text in Afrikaans / In hierdie proefskrif word daar gekonsentreer op die bewyslas in die nywerheidshof omdat die nywerheidshof se benadering met betrekking tot die bewyslas verskil van geval tot gevaL afhangende van die aard van die regshulp waarvoor die party je die nywerheidshof nader. In die tweede plek volg 'n bespreking van hoe en deur wie die voorlegging van getuienis aan die nywerheidshof mag geskied, hetsy by wyse van dokumente of getuies en daarbenewens oak 'n bespreking van watter soort getuienis aan die nywerheidshof voorgele mag word met spesifieke verwysing na inter alia, klankopnames, videobande en die resultate van leuenverklikkertoetse. / In this thesis there will be concentrated on the burden of proof in the industrial court because the industrial court's approach in regard to the burden of proof differs from case to case, depending on the nature of the legal aid for which the party /ies approaches the industrial court. In the second place a discussion will follow of how and by whom the presenting of evidence can be done, whether by documents or by witnesses, and in addition thereto also a discussion on which sort of evidence can be presented to the industrial court with specific reference to, inter alia, taperecordings, video tapes and the results of lie-detector tests. / Private Law / LL.M. (Handelsreg)

Text in Afrikaans / Die verweer van nie-patologiese ontoerekeningsvatbaarheid in die Suid-Afrikaanse strafreg word bespreek. Hierdie verweer is van onlangse oorsprong en verskil van die verwere van ontoerekeningsvatbaarheid as gevolg van jeugdigheid en geestesongesteldheid soos in artikel 78(1) van die Strafproseswet 51 van 1977 uiteengesit word. Die verweer van nie-patologiese ontoerekeningsvatbaarheid dek gevalle waar dit deur faktore soos emosionele spanning veroorsaak is. Hierdie verweer staan ook as die algemene ontoerekeningsvatbaarheidsverweer bekend. In 'n aantal beslissings, soos onder andere, S v Arnold 1985 (3) SA 256 (C); S v Campher 1987 (1) SA 940 (A) en S v Chretien 1981 (1) SA 1097 (A), word die gevolgtrekking gemaak dat die verweer van nie-patologiese ontoerekeningsvatbaarheid wei in die Suid-Afrikaanse strafreg bestaansreg het. Ten einde met 'n verweer van nie-patologiese ontoerekeningsvatbaarheid te slaag, is die blote ipse dixit van die beskuldigde onvoldoende. 'n Behoorlike grondslag vir die verweer moet gele word. Die bewyslas in die geval van 'n verweer van nie-patologiese ontoerekeningsvatbaarheid word bespreek. / The defence of non-pathological criminal incapacity in the South African criminal law is discussed. It is a relatively new defence and should be distinguished from the defences such as youth and mental illness set out in section 78(1) of the Criminal Procedure Act 51 of 1977. This defence covers cases in which criminal capacity is excluded by factors such as intoxication and emotional stress. It is also known as a general defence of criminal incapacity. In a number of cases, inter alia in S v Arnold 1985(3) SA 256 (C); S v Campher 1987 (1) SA 940 (A) and S v Chretien 1981 (1) SA 1 097 (A) the conclusion is reached that the defence, non-pathological criminal incapacity, does have a right of existence in the South African criminal law. In order to successfully raise the defence on non-pathological criminal incapacity, the mere ipse dixit of the accused is insufficient. A proper foundation for the defence must be laid. The onus of proof is discussed. / Criminal and Procedural Law / LL. M.

Summaries in Afrikaans and English / Text in Afrikaans / In hierdie proefskrif word daar gekonsentreer op die bewyslas in die nywerheidshof omdat die nywerheidshof se benadering met betrekking tot die bewyslas verskil van geval tot gevaL afhangende van die aard van die regshulp waarvoor die party je die nywerheidshof nader. In die tweede plek volg 'n bespreking van hoe en deur wie die voorlegging van getuienis aan die nywerheidshof mag geskied, hetsy by wyse van dokumente of getuies en daarbenewens oak 'n bespreking van watter soort getuienis aan die nywerheidshof voorgele mag word met spesifieke verwysing na inter alia, klankopnames, videobande en die resultate van leuenverklikkertoetse. / In this thesis there will be concentrated on the burden of proof in the industrial court because the industrial court's approach in regard to the burden of proof differs from case to case, depending on the nature of the legal aid for which the party /ies approaches the industrial court. In the second place a discussion will follow of how and by whom the presenting of evidence can be done, whether by documents or by witnesses, and in addition thereto also a discussion on which sort of evidence can be presented to the industrial court with specific reference to, inter alia, taperecordings, video tapes and the results of lie-detector tests. / Private Law / LL.M. (Handelsreg)

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt.

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt.