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.

Throughout sub-Saharan Africa, women and girls are denied their right to inherit from their husbands and fathers as a result of the operation of the indigenous law rule of male primogeniture, in terms of which an heir must be male. This violates prohibitions on gender discrimination, as well as other, more specific provisions found in international human rights treaties. However, courts in both South Africa and Zimbabwe have in recent years upheld the rule. States Parties to relevant treaties have an obligation to ensure equal inheritance rights for women and girls. In the case of South Africa, provisions of the Constitution are also relevant. After discussing the operation of the indigenous law of inheritance, the international human rights provisions violated by it, as well as the recommendations of the South African Law Commission and legislative proposals on this issue, the writer suggests that legislation should be adopted to ensure equality for women and girls, while retaining the positive aspects of indigenous law and culture. / Constitutional, International and Indigenous Law / LL. M. (Law)

The Regulation of Gatherings Act 205 of 1993 is a old order piece of legislation, but gives full recognition to the right to freedom of assembly and expression. These rights are entrenched in sections 16 and 17 of the Bill of Rights and enjoy a generous interpretation. Section 5 of the Act creates limitations on these rights, as the responsible officer of a local authority is allowed to prohibit a gathering when he has reasonable grounds to believe that the police will not be able to prevent traffic disruption, injury or substantial damage to property. Given the fact that this limitation serves to protect a compelling state interest, it constitutes a reasonable and justifiable limitation in terms of section section 36 of the Bill of Rights. / Law / LL.M.

Although a child's right to parental care and family life is constitutionally entrenched, many South African children are deprived of this right. Transcultural adoption could serve their need but historically this has been prohibited or discouraged by racist policies. Whether this is in keeping with the now non-racial South African society is questionable. In adoption the best interests of the child is paramount and in determining this, courts should balance children's constitutional rights to their culture of origin against their constitutional rights to non-discrimination. After considering arguments for and against transcultural adoption and the position in the United States and the United Kingdom, the writer suggests that further interdisciplinary research into the question is necessary in South Africa; inter-country adoption should be considered and law reform and governmental policy should facilitate these. / Private Law / LL. M. (Law)

Since the advent of the new democratic order established under the 1996 Constitution, South Africa has been plagued with many new challenges .One of the facts that our new democratic state could not ignore was the rapid increase in both national and international, organized criminal activity .The South African Legislature realizing the desire to combat serious criminal activities, introduced into South African Law, the Prevention of Organized Crime Act 121 of 1998. The Act recognizes that conventional criminal penalties are inadequate as measures of deterrence when organized crime leaders are able to retain the considerable gains derived from organized crime, even on those occasions when they are brought to justice. It strives to strip sophisticated criminals of the proceeds of their criminal conduct. The Courts, in applying this legislation, has also created a new field of law that had until the advent of the Act, not existed in South African Law, namely organized crime law. A field, distinct from the ordinary principles of criminal law. The bulk of jurisprudence created over the past decade or more, however seems to be threatened to be undone by the recent judgment concerning the constitutionality of certain provisions of the Act. The confirmation of this judgment is being considered by the Constitutional Court and the purpose of this thesis is to argue against the confirmation of this judgment / Public, Constitutional and International Law / LL. M.

MPM / Oliver Tambo Institute of Governance and Policy Studies / Among the rights in the Bill of Rights contained in the South African Constitution is the right to access to adequate housing. This right is bound up with other rights in the Constitution, including the right to have their human dignity respected, and the right to water and health care. The right to adequate housing is also comprised in several international human rights declarations, including the Universal Declaration of Human Rights by the United Nations. However, the right to access to adequate housing involves more than just a shelter, but includes a number of other elements such as security of tenure and access to basic services and facilities. Housing must be affordable and accessible. It must be safe and habitable and be socially acceptable. Furthermore, adequate housing is well located with respect to economic and other opportunities. The provision of housing and basic services has been the focus of the ANC-led government since 1994 and a major portion of municipal resources has been dedicated to providing water and sanitation to mainly the poorest families, while over 1,5 million state-subsidized homes have been delivered. While the scale of delivery has been inspiring, has it really impacted on the lives of people in remote communities? A qualitative research design was utilised in this study as it was considered the most appropriate method to gather data and answer the research questions. In this study, data were gathered using unstructured in-depth interviews and focused group discussions. As part of the major findings, this research has revealed that the municipality does not have a housing provision policy though is building RDP houses with the support of a provincial government in line with the Housing Act. Through the provision of these low cost houses, the municipality has overcome many housing delivery challenges and that it has to date worked as a good governance strategy to attract the poor. Research conducted in the Musina Municipality in the Limpopo Province regarding the realization of the right to access adequate housing reveals that the right to adequate housing has, at best, only been partly realized as part of the major findings. In addition to interviews with office bearers and municipal officials, 120 households were interviewed (of which half were from self-built houses and half were residing in ‘RDP’ houses) concerning their understanding and experience of the right to access to adequate housing in the municipality. The study discloses v that the structures do not meet the criteria for adequate housing and the provision of water and sanitation remains a challenge in some rural areas. Access to health and education facilities is poor, due to the low densities and vast distances between settlements. This research recommends a plethora of good initiatives which could be seen as a way forward towards an improved adequate housing delivery mechanism which is also regulated. A need for mixed use integrated housing delivery through formal settlements is recommended in order to maximize the available financial resources and to also strengthen the intergovernmental relations through multi-stakeholder support. / NRF

Text in English with summaries in English and Afrikaans / Bibliography: leaves 89-108 / Democracy in South Africa came at a price. The apartheid era did not accommodate or incorporate democratic and constitutional principles. The year 1996 saw a democratic Constitution being adopted, having been certified by the Constitutional Court. The Bill of Rights in the Constitution guarantees the rights and freedoms of all South Africans. The apartheid era ensured that the rights which are enjoyed today were reserved for only a portion of the South African population. This study emphasises the importance of the Constitution and the role and responsibility of every citizen to defend it. In defending the Constitution, the rights and freedoms of all South Africans are defended. The Bill of Rights promotes social development for all South Africans, as opposed to disparate social development under the divisive apartheid era. The Constitution is a powerful enabler for democracy and social cohesion and unity. This study depended on secondary sources which are vital to keeping historical facts alive and truthful. Desktop research is qualitative and, while less expensive, produces acceptable results and findings. / Demokrasie in Suid-Afrika het met 'n prys gekom. Die apartheidsera het nie demokratiese en grondwetlike beginsels geakkommodeer of opgeneem nie. In 1996 word 'n demokratiese Grondwet aanvaar, wat deur die Grondwet Hof gesertifiseer was. Die Handves van Menseregte in die Grondwet waarborg die regte en vryhede van alle Suid-Afrikaners. Die apartheidsera het verseker dat die regte wat vandag geniet word, slegs vir 'n gedeelte van die Suid-Afrikaanse bevolking gereserveer is. Hierdie studie beklemtoon die belangrikheid van die Grondwet en die rol en verantwoordelikheid van elke burger om dit te verdedig. Deur die Grondwet te verdedig word die regte en vryhede van alle Suid-Afrikaners verdedig. Die Handves van Menseregte bevorder sosiale ontwikkeling vir alle Suid-Afrikaners, in teenstelling met uiteenlopende sosiale ontwikkeling onder die verdelende apartheidsera. Die Grondwet is 'n kragtige instaatsteller vir demokrasie, sosiale samehorigheid en eenheid. Hierdie studie was afhanklik van sekondêre bronne wat noodsaaklik is om historiese feite lewendig en waaragtig te hou. Desktop-navorsing (boek) is kwalitatief en hoewel dit goedkoper is, lewer dit aanvaarbare resultate en bevindings op. / Development Studies / M.A. (Development Studies)

Indiana University-Purdue University Indianapolis (IUPUI) / By definition, homelessness refers to general understanding of people without a home or a roof over their heads. As consequences of a number of factors, homelessness has become a serious problem especially in cities throughout the United States. Homeless people are usually most visible on the streets and in settings like shelters due to the fact that their presences and activities in public spaces are considered illegal or at least “unwanted” by city officials and by members of the public. In response to this issue, activists throughout the country have worked tiresly on behalf of homeless people to demand policy changes, an effort that resulted in the passage of the homeless bill of rights in three states, namely Connecticut, Rhode Island, and Illinois. As I discovered through my fieldwork, in Indiana, the homeless, themselves, are currently lobbying for passage of a similar measure. Locating my fieldwork on homelessness in Indianapolis in two sites, the Indianapolis Marion County Public Library (the Central Library) and the IUPUI Library, I examine the use of library buildings as alternative temporary shelters and spaces where the homeless can organize for political change. As an Indonesian ethnographer, I utilized an ethnographic approach, which helped me to reveal “Western values” and “American culture” as they play out in the context of homelessness. In this thesis, I show that there is a multi-sited configuration made up of issues, agents, institutions, and policy processes that converge in the context of the use of library buildings by the homeless. Finally, I conclude that public libraries and university libraries as well can play a more important role beyond their original functions by undertaking tangible actions, efforts, engagements, and interventions to act as allies to the homeless, who are among their most steadfast constituencies. By utilizing public university library facilities, the homeless are also finding their voices to call for justice, for better treatment, and for policies that can help ameliorate the hardship and disadvantages of homelessness.