Thesis (LLM)--Stellenbosch University, 2002 / ENGLISH ABSTRACT: Arbitration is widely regarded as an important alternative to litigation, particularly for international commercial disputes. However, concern currently exists that arbitration is becoming too slow and too expensive, partly through using procedures too similar to those in the courts. Effective arbitration requires suitable legislation, the support of the parties and their lawyers and appropriate initiatives from the arbitral tribunal. The UNCITRAL Model Law on International Commercial Arbitration of 1985 is the internationally accepted standard against which the quality of a nation's legislation for international commercial arbitration must be measured. A crucial aspect regarding suitable legislation is the role of the courts. This thesis is essentially concerned with steps which have been taken or need to be taken in Germany and South Africa to achieve effective arbitration. It commences with a brief overview of the sort of delaying tactics which are often encountered in international arbitration practice, including abuse of the court's powers of supervision and intervention. The reception in Germany and South Africa of the UNCITRAL Model Law is then discussed. In Germany it has been adopted for both domestic and international arbitration. The South African Law Commission has recommended its adoption in South Africa for international arbitration. The Law Commission has however recommended a new separate statute for domestic arbitration because of the perceived need for remedial measures to ensure improved arbitration procedures. The thesis then examines the effect of the court's powers on effective arbitration, particularly prior to the award. The current South African law is discussed as well as the changes proposed by the Law Commission in the context of domestic and international arbitration. The South African position is compared with that in Germany, both before and since the introduction of the UNCITRAL Model Law in 1998. After a general discussion of the powers of the court in the context of arbitration, two aspects are identified for special attention. The first is the power of the tribunal to rule on its own jurisdiction and the interaction between the powers of the court with those of the tribunal in this regard. The second concerns the granting of interim measures in the context of arbitration proceedings, with particular attention to security for costs. In certain circumstances, and depending on the applicable rules and legislation, it may be more appropriate for a party to seek such relief from the tribunal, whereas in slightly different circumstances it may be preferable to seek such relief from the court. Finally, steps are considered, which can usefully be taken by the arbitral tribunal itself to promote effective arbitration by using the flexibility of the process. The extent to which the tribunal is "master of its procedure" and thereby able to counter delaying tactics effectively is subject to the doctrine of party autonomy. Specific techniques for more effective arbitral procedures are suggested, namely a more interventionist approach, the use of preliminary meetings, imposing timetables, improving the hearing, the effective use of documentary evidence and discovery and finally the possibility of documents-only arbitration. / AFRIKAANSE OPSOMMING: Arbitrasie word wyd beskou as 'n belangrike alternatief tot litigasie, veral by internasionale handelsgeskille. Kommer bestaan egter tans dat arbitrasie te stadig en te duur word, gedeeltelik deur die gebruik van prosedures wat te veel met dié van die howe ooreenstem. Doeltreffende arbitrasie vereis geskikte wetgewing, die ondersteuning van die partye en hulle regsverteenwoordigers en toepaslike inisiatiewe deur die arbitrasietribunaal. Die "UNCITRAL Model Law on International Commercial Arbitration" van 1985 is die internasionaal aanvaarde standaard waarteen die gehalte van 'n land se wetgewing vir internasionale kommersiële arbitrasie gemeet moet word. 'n Kritieke oorweging by geskikte wetgewing is die rol van die howe. Hierdie tesis behandel die stappe wat in Duitsland en Suid-Afrika reeds geneem is of wat nog geneem moet word om doeltreffende arbitrasie te bewerkstellig. Dit begin met 'n kort oorsig oor die soort vertragingstaktiek wat dikwels in die internasionale arbitrasiepraktyk raakgeloop word, insluitende misbruik van die hof se bevoegdhede van toesighouding en inmenging. Die ontvangs van die "UNCITRAL Model Law" in Duitsland en Suid-Afrika word bespreek. Die wet is in Duitsland vir sowel binnelandse as internasionale arbitrasie ingevoer. Die Suid-Afrikaanse Regskommissie het sy invoering vir internasionale arbitrasie in Suid-Afrika aanbeveel. Die regskommissie het egter 'n nuwe afsonderlike wet vir binnelandse arbitrasie aanbeveel weens die gewaarde behoefte aan regstellende middele om verbeterde arbitrasieprosedures te verseker. Die tesis ondersoek daarna die uitwerking van die hof se bevoegdhede op doeltreffende arbitrasie, veral voor die arbitrasietoekenning. Die huidige Suid-Afrikaanse reg en die wysigings, wat deur die Regskommissie vir internasionale en binnelandse arbitrasie voorgestel word, word oorweeg. Die Suid-Afrikaanse posisie word met dié van Duitsland, voor en na die invoering van die "UNCITRAL Model Law" in 1998, vergelyk. Na 'n algemene bespreking van die hof se bevoegdhede in die samehang van arbitrasie word twee sake vir besondere aandag gekies. Die eerste is die bevoegdheid van die arbitrasietribunaal om oor sy eie jurisdiksie te beslis en die wisselwerking tussen die hof se bevoegdhede en dié van die arbitrasietribunaal in hierdie verband. Die tweede het betrekking op die toestaan van tussentydse regshulp in die samehang van arbitrasieverrigtinge, met besondere verwysing na sekuriteit vir koste. In besondere omstandighede, met inagneming van toepaslike reëls en wetgewing, behoort 'n party verkieslik sodanige regshulp by die arbitrasietribunaal aan te vra, terwyl in effens ander omstandighede behoort die partyeerder die hof te nader. Ten slotte word stappe oorweeg wat nuttig deur die arbitrasietribunaal self geneem kan word om doeltreffende arbitrasie aan te moedig deur die buigsaamheid van die arbitrasieproses te benut. Die mate waarin die tribunaal meester van sy prosedure is en daardeur vertragingstaktiek doeltreffend kan bekamp, is onderworpe aan die leerstuk van partyoutonomie. Bepaalde tegnieke word voorgestelom meer doeltreffende arbitrasieprosedures te bevorder, naamlik 'n meer intervensionistiese benadering, die gebruik van reëlingsvergaderings, die oplegging van 'n rooster vir die arbitrasie, verbetering van die verhoorproses, die doeltreffende gebruik van skriftelike getuienis en blootlegging en laastens die moontlikheid van arbitrasie slegs op dokumente.

Thesis (LL M )--Stellenbosch University, 1990. / ENGLISH ABSTRACT: According to Rumpf£ CJ in the Nduli decision, Roman-Dutch law is the fons et origo of the statement that customary international law is part of South African law. His sources, Fran~ois and Huber, are open to criticism because they are not Roman-Dutch authorities on this specific question, but the decisions in Ncumata v Matwa (1881-2), Du Toit v Kruger (1905), and Rex v Lionda (1944) emphasise that the reception of customary international law in South African law has taken place through Roman law. Various court decisions emphasise that the term Roman-Dutch law should not be interpreted narrowly, as it includes the common law of the whole of Western Europe and not only of the province Holland. If this quotation is interpreted in an ius commune context, it is clear why Rumpf£ CJ did not cite specific sources to prove his point: he accepted it as a given fact- as the jurists did in the middle ages. Roman-Dutch law serves only as a frame of reference out of which international law has developed. The courts therefore apply international law as international law and not as, for example, common law. Two important implications follow: firstly it means that customary international law need not to be transformed before the courts can apply the relevant rule and secondly that new rules of customary international law automatically form part of the law of South Africa. From the eighty South African court decisions discussed, it is clear that the courts do take judicial notice of customary international law. This justifies the statement that the judiciary regards customary international law as part of the law of South Africa since 1879. The influence of English law on this section of South African law must, according to Rumpf£ CJ, also be taken into account. The reason is that English law is the common law of the South African constitutional law which influences the application of international law by the courts. This can extend the courts' frame of reference. Only a fifth of the cases discussed refer to Roman-Dutch writers, and then only in a comparative sense. The South African courts rely mainly on Anglo-American decisions and tendencies. The South African courts follow their English counterparts by accepting the same qualifications on the general rule that customary international law forms part of the law of the land. The willingness of the courts to apply customary international law has diminished over the years especially in cases where state security features. It seems that politically contentious questions play an inhibiting role on the readiness of the courts to apply customary international law where conflict, real or imaginary, between customary international law and municipal law appears. Acts of state constitute the most important obstacle in the application of customary international law, because they could lead to the court abandoning its independent judicial function in favour of the executive. Because the South African courts follow the English law in this area also, it is assumed that safety measures developed there would be adopted by the South African courts to prevent their jurisdiction from being limited too easily. It is recommended that more attention should be given to the existence and application of customary international law principles and that a conscious effort must be made by the judiciary to resolve conflict between customary international law and municipal law and to do it in such a manner that due account is taken of the fact that in South Africa customary international law is part of the law of the land. / AFRIKAANSE OPSOMMING: Volgens Rumpff HR se uitspraak in die Ndu/i-beslissing, is Romeins-Hollandse reg die fons et origo van die stelling dat volkeregtelike gewoontereg dee! van Suid-Afrikaanse reg is. Sy bronne, Fran<;ois and Huber, is vatbaar vir kritiek omdat hulle nie Romeins-Hollandse gesag op hierdie spesifieke vraag is nie. Die beslissings in Ncumata v Matwa (1881-2), Du Toit v Kruger (1905), en Rex v Lionda (1944) beklemtoon egter dat die gelding van volkeregtelike gewoontereg in die Suid-Afrikaanse reg we/ deur die Romeinse reg plaasgevind het. Verskeie hofbeslissings beklemtoon verder dat die term Romeins-Hollandse reg nie eng gei"nterpreteer moet word nie, aangesien dit die gemenereg van die hele Wes-Europa omvat, en nie net die van die provinsie Holland nie. Indien hierdie aanhaling in 'n ius commune konteks gei"nterpreteer word, is dit duidelik waarom Rumpff HR nie spesifieke bronne aangehaal het om sy punt te bewys nie: hy het dit as 'n gegewe feit aanvaar - soos ook die juriste in die middeleeue. Romeins-Hollandse reg geld dus slegs as 'n verwysingsraamwerk waaruit die volkereg ontwikkel het. Die howe pas dus volkereg toe as volkereg en nie as, byvoorbeeld, gemenereg nie. Twee belangrike implikasies volg hieruit: eerstens beteken dit dat volkeregtelike gewoontereg nie getransformeer hoefte word voordat die howe die relevante reel toepas nie, en tweedens dat nuwe volkeregtelike gewoonteregreels outomaties dee! vorm van die Suid-Afrikaanse reg. Uit die tagtig Suid-Afrikaanse hofbeslissings wat bespreek is, is dit duidelik dat die howe wei geregtelik kennis neem van volkeregtelike gewoontereg. Dit regverdig dus die stelling dat die reg bank volkeregtelike gewoontereg reeds sedert 1879 as dee! van die Suid-Afrikaanse reg beskou. Die invloed van die Engelse reg op hierdie dee! van die Suid-Afrikaanse reg behoort volgens Rumpff HR ook in ag geneem te word. Die rede hiervoor is dat die Engelse reg die gemenereg van die Suid-Afrikaanse staatsreg vorm. Dit bei"nvloed die toepassing van die volkereg deur die howe- gevolglik kan dit die howe se verwysingsraamwerk uitbrei. Slegs 'n vyfde van die beslissings verwys na Romeins-Hollandse skrywers, en dan slegs in 'n vergelykende sin. Die Suid-Afrikaanse howe steun hoofsaaklik op Anglo-Amerikaanse beslissings en tendense. Die Suid-Afrikaanse howe volg hulle Engelse ewekniee deur dieselfde beperkinge op die algemene reel dat volkeregtelike gewoontereg dee! vorm van die reg van die land, te aanvaar. Die bereidwilligheid van die howe om volkeregtelike gewoontereg toe te pas het deur die jare afgeneerri, vera) waar staatsveiligheid ter sprake is. Dit blyk dat polities-kontensieuse vrae 'n striemende faktor is by die toepassing van volkeregtelike gewoontereg deur die howe, vera) waar daar 'n botsing tussen volkeregtelike gewoontereg en munisipale reg voorkom. Staatshandelinge is die verna.amste struikelblok by die toepassing van vol-keregtelike gewoontereg, aangesien dit daartoe kan lei dat die howe afstand kan doen van hul onafhanklike regsfunksie ten gunste van die uitvoerende gesag. Omdat die Suid-Afrikaanse howe die Engelse reg ook in hierdie gebied navolg, kan dit aanvaar word dat die veiligheidsma.atreels wat reeds daar ontstaan bet, deur die Suid-Afrikaanse howe gevolg sal word om te verhoed dat hul jurisdiksie ligtelik beperk sou kon word. Dit word dus aanbeveel dat aanda.g gegee word aan die bestaan en toepassing van volkeregtelike gewoonteregbeginsels en dat 'n daadwerklike poging deur die regbank gemaak moet word om botsings tussen volkeregtelike gewoontereg en munisipale reg te vermy, en om dit op so 'n wyse te doen dat in ag gehou word dat volkeregtelike gewoontereg in Suid-Afrika deel is van die Suid-Afrikaanse reg.

Thesis (LLM)-- Stellenbosch University, 2013. / ENGLISH ABSTRACT: Secession is one of the oldest and probably more controversial themes of public international law. The potential of a right to secede draws even more controversy amongst international law scholars and lawyers alike. This research merges classical international law perspectives on secession and the right to secede in particular, within a contemporary setting. Two research questions are answered: (i) Does a legitimate right to state secession exist under contemporary international law; if so, what are its normative characteristics? (ii) What is the position of the International Court of Justice (ICJ) in the realisation of a legitimate right to secede, considering its opinion in the Kosovo-case? The work follows a normative methodological approach in tackling and presenting the arguments towards and against the legitimacy of the right to secede. This allows for a clear interrogation of the norms constituting classic international law against the realities of an evolving pedagogy. Classical international law is traditionally statecentred, primarily due to the 1648 legacy of the Treaty (Peace) of Westphalia. However, contemporary international law has come to incorporate the roles of nonstate actors and even individuals. Consequently, the impact of secession extends beyond traditional international law norms like; territorial integrity and sovereignty, nationalism and uti possidetis. Moving forward, a critical inclusion within modern conceptualisation of secession needs to be considerations like, the right to selfdetermination and the promotion of human rights. The research departs with a clear comprehension of the status quo of a general theory of secession. The identification of a prescriptive general theory of secession remains rather elusive. However, cogent arguments are presented for the establishment of a right to secede with a sufficient legal foundation to support a general theory and find effective enforcement for the right. The arguments for the right to secede are rooted within a sound conceptual framework and historical context. In dealing with the normative characteristics of the right to secede, the historic reasoning of Shaw is utilised in order to establish a legal process for secession. This reasoning is applied in the presentation of the municipal manifestation of the right to secede, which traditionally is found in the constitutional entrenchments of the right. The relationship between the right to secede and selfdetermination is presented through a balancing of the components that constitute the right to self-determination. Following the Canadian Supreme Court’s contribution on the right to self-determination in the Quebec-case, the aspirations of peoples for selfdetermination needs to follow this dual view of self-determination as consisting of the right to internal and external self-determination. The contemporary position of the right to secede under international law is best illustrated in the ICJ treatment of secession in its Kosovo Opinion. The focus here is to present new insights into the impact of unilateralism and multilateralism in the interaction with secession. Ultimately, this research in its normative methodological approach presents the arguments both ancient and contemporary for the legitimate potential of a right to secede. / AFRIKAANSE OPSOMMING: In die internationale reg, is sessessie (afskeiding) sekerlik een van die meer kontroversiële temas. Binne die geledere van akademici en praktisyns veroorsaak die moontlikheid van ‘n reg tot afskeiding selfs meer onenigheid. Met hierdie navorsing word die klassieke sienings hieroor in die internationale reg saamgesnoer binne ‘n meer hedendaagse uitleg. Twee navorsingsvrae word beantwoord: (i) Bestaan daar ‘n legitieme reg vir staatsafskeiding binne die hendendaagse internationale reg en indien wel wat is die normatiewe karaktereienskappe van so ‘n reg? (ii) Wat is die stand van die Internationale hof vir Geregtigheid (ICJ) aangaande die verwesinliking van ‘n legitieme reg op afskeiding in die lig van die hof se uitspraak in die Kosovo-Opinie. Die navorsing volg ‘n normatiewe metodologiese benadering om die argumente teen asook vir die legitieme reg op afskeiding te voer. Dit skep ruimte vir ‘n duidelike bevraagtekening van die klassieke internationale regsnorme teen die agtergrond van ‘n transformerende pedagogie. Die klassieke internationale reg is kenmerkend staatsgeorienteerd, grootendeels as gevolg van die nalatingskap van die 1648 Verdrag (Vrede) van Westphalia. Tog gee hedendaagse internasionale reg erkening aan die handelinge van nie-regeringsentiteite en selfs individue. Gevolglik, strek die impak van sessessie heel verder as tradisionele internasionale regsnorme soos; territoriale integriteit en soewereiniteit, nasionalisme en uti possidetis. 'n Kritiese blik op die moderne begrip van sessessie moet oorwegings soos die reg op selfbeskikking en die bevordering van menseregte in ag neem om vooriutgang te bewerkstellig. Die navorsing begin met 'n duidelike begrip van die status quo insake 'n algemene teorie van sessessie. Die identifisering van 'n voorskriftelike algemene teorie van afskeiding bly ongelukkig ontwykend. Tog word oortuigende argumente vir die vestiging van 'n reg om af te skei gevoer. Dit gaan gepaard met 'n voldoende regsgrondslag wat 'n algemene teorie ondersteun, asook die moontlikheid vir die doeltreffende uitvoering van die reg. Die argumente ter ondersteuning van die reg tot afskeiding word geïllustreer binne 'n verantwoordbare konseptuele raamwerk en historiese konteks. In die hantering van die normatiewe kenmerke van die reg word die klassieke redenasie van Shaw benut ten einde 'n regsproses vir afskeiding te vestig. Hierdie redenasie word toegepas by die handtering van voorbeelde oor plaaslike manifestasies van die reg to afskeiding. Hierdie plaaslike manifestasies word tradisioneel gevind binne state se grondwetlike erkennings van die reg. Die verhouding tussen die reg om af te skei en selfbeskikking word aangebied deur 'n balansering van die komponente waaruit die reg op selfbeskikking bestaan. Na aanleiding van die Kanadese Hooggeregshof se bydrae tot die reg om selfbeskikking in die Quebec-saak, is die aspirasies van volkere vir selfbeskikking gevestig in die reg om interne en eksterne selfbeskikking. Die kontemporêre posisie van die reg om af te skei ingevolge die internasionale reg word goed geïllustreer in die Wêreldhof se behandeling van afskeiding in die Kosovo-Opinie. Die fokus hier is die uitleg van nuwe insig oor die mag van unilateralisme en multilateralisme in die interaksies oor sessessie. Ten slotte bied hierdie navorsing in sy normatiewe metodologiese benadering die argumente, beide antiek en kontemporêre, vir die legitieme potensiaal van 'n reg om af te skei.

The Insolvency Act 24 of 1936 regulates the debtor’s estate when sequestrated for the benefit of creditors. The debtor must prove that sequestration will be to the advantage creditors and as such creates a stumbling block in the way of the debtor when applying for the voluntary surrender of his estate. Sequestration is viewed as a drastic measure due to the consequences attached to it. The sequestration procedure is often used by debtors as a form of debt relief as, subsequent to the sequestration procedure, the debtor may become rehabilitated. The effect of rehabilitation is that it discharges the debtor of all pre-existing debts and disabilities resulting from sequestration. Compulsory sequestration is often used as a debt relief measure by the debtor in the form of the so-called ‘friendly sequestration’. One of the reasons for this is that the onus of proof is much less burdensome as compared to the onus required in voluntary surrender by the debtor of his estate. South African law provides for alternative debt relief measures falling outside the scope of the Insolvency Act, including debt rearrangement in terms of section 86(7)(b) or debt restructuring in terms of section 86(7)(c) as a result of debt review in terms of the National Credit Act 34 of 2005 (NCA). However this procedure does not offer the debtor the opportunity of any discharge from his debts as the order expires only after the administration costs and all of the listed creditors have been paid in full. Further the NCA does not mention the Insolvency Act and this has led to problems in the application of both Acts and inconsistencies between them. An application for debt review by the debtor has been held to constitute an act of insolvency. Thus the creditor can use this very act of the debtor to have the debtor’s estate sequestrated. This is possible as an application for the sequestration of the debtor’s estate is not considered to be an enforcement of a debt by legal proceedings for the purposes of section 88(3) of the NCA and such actions by the creditor are not prohibited by the NCA. This was stated in Investec Bank Ltd v Mutemeri 2010 (1) SA 265 (GSJ) and was subsequently confirmed by Naidoo v ABSA Bank 2010 (4) SA 597. The consequence of this is that a debtor’s estate may be sequestrated even where he has applied for debt review. Currently, as stated by Van Heerden and Boraine, there is no explicit regulation by the legislature of the interaction between the provisions of theInsolvency Act and the NCA. In terms of FirstRand Bank v Evans 2011 (4) SA 597 (KZD) a debtor’s estate may be sequestrated even after a debt rearrangement order has been confirmed by a court in terms of the NCA. This clearly operates to the disadvantage of a debtor. Comparing the position with that in foreign jurisdictions such as the United States of America and England and Wales shows a lack of balance between the interests of the creditor and the debtor. South African insolvency law is not aligned with internationally acceptable standards because it is too creditor orientated and debtors are not provided with effective remedies to deal with their financial difficulties. This research paper will focus on reform in South African law to assist debtors in need of debt relief. There is a need for a system to be put into place to regulate application for debt review by a debtor and the application for the sequestration of the debtor’s estate by the creditor. In addition there is a need for the introduction of new legislation or amendment to the NCA which could be effective in redressing the current situation. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2013.

No abstract available. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2008.

Lesotho ratified the United Nations Convention on the Rights of the Child 1989 (hereafter 'the CRC') in 1992. By virtue of ratification of the CRC Lesotho has undertaken to harmonise its national laws with the CRC provisions. This study looks into the transformation of the Lesotho juvenile justice system since the ratification of the CRC. Some of the provisions of the Children's Protection Act No. 6 of 1980 (hereafter 'the CPA') which established the Lesotho juvenile justice system are not fully compliant with the CRC. This study shows that some major topics in the current Lesotho juvenile justice such as the age of criminal responsibility, procedures in the children's court, legal representation and diversion do not meet the standards of the CRC. Further, the general principles of the CRC are inadequately applied. In order to address these inadequacies Lesotho has drawn the Children's Protection and Welfare Bill 2004 (hereafter ' the Bill' ). Some of the provisions of the Bill relevant to juvenile justice are analysed through the standards of the CRC. While the Bill still has some short falls, in the majority of provisions it sufficiently addresses gaps between the current juvenile justice system and the provisions of the CRC. The study concludes by arguing that the enactment of the Bill should not be delayed further. Professionals in juvenile justice should be trained. Further, some provisions of the Bill like designation of magistrates for the Children's Courts can be put into practice and the use of diversion and restorative justice continued. The CPA provisions which are compatible with the CRC should be used. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2009.

No abstract available. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2005.

No abstract provided. / Thesis (LL.M.)-University of KwaZulu-Natal, 2011.

It is a worldwide phenomenon that, when mothers are imprisoned, their young children are allowed to accompany them. However, practices between different countries, and even within different prisons, vary greatly and there are arguments both for and against the incarceration of children with their mothers. Some argue that, without better alternative care options, these children benefit from the strong emotional attachment that develops because they spend so much time with their mothers. Others contend that prisons are not suitable environments for children to live and grow in. It is generally agreed that allowing young children to accompany their mothers in prison and separating them from their mothers, are both problematic. Most countries that allow young children to be incarcerated with their mothers set an upper age limit, after which time the child is removed. This reflects an assumption that from a certain age the adverse effects of a prison environment on the young child and its development outweigh the benefits of being with the mother. There is no empirical evidence on the optimum age of separation and it varies between countries. In South Africa, Section 20(1) of the Correctional Services Act 111 of 1998 (as amended by the Correctional Services Amendment Act 25 of 2008) determines that children may accompany their mothers in prison up until the age of two years, after which time they must be removed from the prison environment. For those children incarcerated with their mothers, this compulsory separation could constitute a violation of their right to family life. For these children there may come a stage when the issue of separation has to be dealt with, but it is at such times when a flexible approach to the age of separation is suggested. A flexible approach would require an individualised analysis of the child’s best interests. It is suggested that the potential for flexibility does exist in Section 20 of the Act. However, it is also submitted that since it is merely potential and not policy, prison authorities might have too much discretion in interpreting this section. This might result in a lack of uniform practices and some children might therefore be disadvantaged. The overall aim of this study is to critically examine the abovementioned piece of legislation in order to assess whether this approach is compatible with children’s rights and is in their best interests. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2012.

The aim of this technical report is to provide a detailed and critical review of the suitability of the en commandite partnership for tax structuring both generally and specifically. The report takes cognisance of the requirements that a financial institution might consider in its determination of the utility of the en commandite partnership as a tax structuring tool in a structured or corporate finance environment. The report begins with an overview of the primarily legal requirements for the creation of a valid partnership. It then considers specifically whether the en commandite partnership is able to take the place of the 'Lessor Trust Arrangement' and researches specific issues germane to the enquiry. Specific legislation dealing with en commandite partnerships is then researched and includes a commentary on the provisions of s 24H and s 8(5)(a) of the Income Tax Act. Practical examples of the use of the en commandite partnership are then considered which challenges the concept of traditional loan finance and suggests the capital contribution as a tax efficient alternative. A consideration of the possibility of a challenge under the anti-avoidance provisions of the Income Tax Act concludes the report. / Thesis (LL.M.)-University of Natal, 1999.