AFRIKAANS : Die navorsing is uitgevoer ten einde die aard en benutting van Personeelondersteuning- en Loopbaansentrum (POLS) se dienste aan die AID-personeel van die hoofkampus van UP, te verken en waar primêr gebruik gemaak was van ‘n kwantitatiewe navorsingsbenadering. Met die aanvang van die navorsingsprosedure was ‘n uitgebreide literatuurstudie oor verwante konsepte van WHPs en die universiteit as werkplek onderneem, gevolg deur empiriese navorsing deur die benutting van twee self-geadministreerde posvraelyste. Die eerste vraelys was aan geselekteerde AID-toesighouers en die tweede vraelys aan AID-werknemers ook geselekteer volgens die proporsioneel-gestratifiseerde steekproeftrekking, versprei. Daar was derhalwe deur middel van evaluerende navorsing ondersoek ingestel na werknemers en toesighouers se behoeftes en verwagtinge van die bestaande dienste, die mate van tevredenheid wat ervaar was en of hul deur die huidige dienste bereik word. Die behoefte aan ‘n volwaardige en gestruktureerde WHP vir UP was ook bepaal. Die studie het ‘n uitgebreide teoretiese deurskouing van die literatuur oor WHPs in die algemeen voorsien en aspekte soos die universiteit as werkplek, met spesifieke klem op die AID as werkplek, ondersoek en beskryf. Indien die literatuurstudie oor WHP in ag geneem word, blyk dit duidelik dat die dienste soos deur POLS gelewer, nie aan die standaarde en riglyne soos deur EAPA-SA gestel, voldoen nie. POLS voldoen op hierdie stadium ook nie aan ‘n tipiese WHP of Bedryfsmaatskaplike werk program nie, vanweë die lewering van beperkte dienste. Die literatuur het ook lig gewerp op die feit dat die WHP ten doel het om die organisasie se visie en missie te ondersteun. Die werksopset, organisasie dinamika en personeel diversiteit binne die Universiteit van Pretoria het dan ook aangedui dat die universiteit ‘n unieke werkgewer is en ook gebonde is tot die onderskrywing van verskeie wetgewing soos van toepassing op alle ander werkgewers. Die AID se missie, organisasiestruktuur, strategiese bestuur, fasiliteite en menslike hulpbronne dui daarop dat die AID nie van enige ander organisasie met betrekking tot werknemer en werkgewer verwagtinge verskil nie. Die literatuurstudie het aangedui dat die kern van WHPs gesetel is in ‘n doelgerigte en gestruktureerde program met die uitsluitlike doel om die werknemer se algehele maatskaplike funksionering te bevorder. Die empiriese navorsing het getoon dat POLS, as die Universiteit van Pretoria se hulpverleningsdiens, nie ten volle in die doel kon slaag nie. Die situasie kan grootliks toegeskryf word aan onkunde met betrekking tot POLS en gepaardgaande dienslewering asook die leemte aan doeltreffende bemarking deur POLS. Daar word derhalwe aanbeveel dat die Universiteit van Pretoria sterk oorweging skenk aan die ontwikkeling en implementering van ‘n volwaardige gestruktureerde werknemerhulpprogram, geskoei op die voorskrifte en beleid van EAPA-SA. ENGLISH : The research was performed to explore the nature and utilization of the Employee Assistance- and Career Centre's (EACC) services to the Academic Information Service (AIS) personnel on the main Campus of the University of Pretoria, and where a quantitative research approach was primarily used. With the commencement of the research procedure an extensive literature study about related concepts of EAP's and the University as a work place was undertaken, followed by empirical research through the usage of two self administered post questionnaires. The first questionnaire was sent to selected AIS-supervisors and the second questionnaire to the AIS-employees, also selected according to proportional stratified sampling procedure. An investigation was therefore done, through research evaluation, whether the employees and supervisors' needs and expectations of existing services, the extent of satisfaction experienced have been met and whether they are reached by the present services. The need for a full-fledged and structured EAP for UP was also determined. The study provided an extensive theoretical study of the literature on EAPs in general and surveyed and described aspects such as the university as work place, with specific emphasis on AIS as work place. Should the literature study on EAP be taken into account, it is evident that services provided by EACC, do not comply with standards and guidelines set by EAPA-SA. The EACC does not comply, at this stage, to a typical EAP or Occupational Social Work programme, because of the delivery of limited services. The literature also revealed the fact that EAPs purpose is to support the vision and mission of the organization. The work set-up, organization dynamics and personnel diversity with-in the University of Pretoria also indicated that the University is a unique employer who is also tied to the underwriting of several legislation applicable to all employers. The AIS's mission, organizational structure, strategical management, facilities and human resources, indicated that AIS do not differ from any other organization with regards to employee and employer expectations. The literature study indicated that the core of EAPs is settled in a purposeful and structured programme with the exclusive purpose to promote the employee's entire social well-being. The empirical study showed that the EACC, as employee assistance service of the University of Pretoria, could not reach the expected goals. This can be assigned to the lack of knowledge regarding EACC and their services, as well as the inefficient marketing by EACC. It is therefore recommended that the University of Pretoria should strongly consider a full-fledged Employee Assistance Programme based on the prescription and policies upheld by EAPA-SA. / Dissertation (MSD)--University of Pretoria, 2009. / Social Work and Criminology / unrestricted

Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees will constitute a Taxable Fringe Benefit with effect from 1 March 2012. This study intends to establish, by means of a comparison between the South African and Australian Income Tax Acts, whether the taxation of fringe benefits, as set out in the Act in South Africa, is still appropriate. This will be done by evaluating the Australian system of taxing fringe benefits and comparing this with the taxation of the fringe benefits listed in the Act in SA. The study also discusses the various categories of fringe benefits listed in the Act. It will analyse and compare these with the fringe benefits in the Australian tax system. No similar research has been carried out from the South African perspective AFRIKAANS : Byvoordeel bestaan die grootste gedeelte van die bron van belasting invordering. Daar is 'n groot verandering in die Inkomstebelastingwet wat die byvoordeel belasting geaffekteer het in Suid Afrika. Byna elke jaar in sy begrotingsrede het die Minister van Finansies veranderinge aangekondig in die wetgewing wat individue raak.In die begrotingsrede van 2011, vrygestel op 23 Februarie 2011 deur die Minister van Finansies, Pravin Gordhan, sal die werkgewer se bydrae tot aftreefondse namens werknemers ,met ingang 1 Maart 2012 as 'n belasbare byvoordeel graag word. Die doel van hierdie studie is om vas te stel, deur middel van 'n vergelykende studie met Australiese Inkomstebelastingwet, of die wet op belasting op byvoordele in Suid-Afrika nog toepaslik is. Die doelwitte van die studie is om die Australiese stelsel te evalueer in vergelyking met die belasting op byvoordele in SA. Hierdie studie bespreek die verskillende kategorieë van byvoordele soos tans van toepassing op Suid-Afrika; an word ontleed en vergelyk met die byvoordele in die Australiese belasting stelsel. Daar is geen vorige navorsing uitgevoer in hierdie gebied vanuit ‘n Suid-Afrikaanse perspektief nie Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405 / > F12/4/143/gm / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / Unrestricted

People make a company. Their expertise and talents, efficiency and job performance determine the company‘s profitability and growth. The long-term retention of employees is of the utmost importance, as these employees have a wealth of knowledge about the company, its industry and the products or services being sold. Businesses have created plans to retain employees for a maximum period of time. These ideas include cash bonuses, phantom share schemes, and providing the employee with shares in the business. This study will look at such ideas in general, and specifically investigate the different ways of providing employees with shares in the business. There are different ways of providing the employee with shares in a business. This can include loans (including interest-free loans) to the employee from the employer, loans to the employee from a financial institution, employee share ownership plans, company share option plans and providing the employee with shares in the business through an employee share trust. Each of these methods attracts certain taxes such as income tax, capital gains tax and secondary tax on companies or dividend tax. The aim of this study is to use a case study approach, critically analysing an anonymous company providing its employees with shares in the company through an employee share trust, and will specifically investigate the different tax consequences of each transaction taking place in the trust AFRIKAANS : Werknemers is 'n maatskappy se belangrikste bate. 'n Maatskappy se winsgewendheid en groei word deur sy werknemers se kennis, doeltreffendheid en werksprestasie bepaal. Dit is vir 'n maatskappy van kritieke belang om sy werknemers vir so lank as moontlik te behou, aangesien hierdie werknemers oor kosbare kennis besit rakende die maatskappy, die bedryf waarin die maatskappy besigheid doen en die produkte of dienste wat die maatskappy bemark. Talle maatskappy het skemas bewerkstellig om hulle werknemers vir so lank as moontlik te behou. Dit behels onder andere kontantbonusse, fiktiewe aandeleskemas en die verkryging van aandele in die maatskappy deur die werknemer. Hierdie studie ondersoek sodanige skemas in die algemeen, en fokus spesifiek op werknemers wat aandele in 'n maatskappy bekom. Werknemers kan aandele in die maatskappy op verskillende wyses bekom. Hierdie wyses sluit in lenings (insluitend rentevrye lenings) van die maatskappy aan die werknemer, lenings aan die werknemer van 'n finansiële instelling, aandeleskemas, opsies om aandele in 'n maatskappy te koop, en die verskaffing van aandele aan die werknemer deur 'n werknemer-aandeletrust. Elkeen van hierdie opsies het spesifieke belastinggevolge, insluitend inkomstebelasting, kapitaalwinsbelasting, en sekondêre belasting op maatskappye of dividendbelasting. Die doel van hierdie studie is om 'n spesifieke gevallestudie van 'n annonieme maatskappye te ontleed, waar die maatskappy aandele aan sy werknemers deur 'n werknemer-aandeletrust verskaf het, en sal in detail na die belastinggevolge van elke aksie in die trust te kyk. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Fouche, C 2011, Taxation consequences of providing shares to employees through a trust, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03262012-153458 / > F12/4/187/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Human migration and the search for something better has been part of humankind’s existence for centuries. In today's world, migration is triggered by a variety of factors. One such factor is the influence of tax on the income of skilled employees. Although prior research has been performed to determine the influence of tax on employee migration, this research made use of complex formulae and did not focus on a South African point of view. This study aims to determine whether tax plays a role when a South African skilled worker decides to migrate to the United Kingdom (UK) or Australia with the intention of working there. The study compares the different income tax consequences of a South African resident working in South Africa versus the same South African resident working abroad. The comparison is done by analysing the income tax acts of the three different countries. The study attempts to establish the difference in tax consequences for a South African skilled employee migrating to the United Kingdom or Australia on a temporary versus a permanent basis. Examples are used to illustrate the different effects. Together with known statistics and the results of the illustrative examples, the study concluded that individuals in the United Kingdom and Australia, in most cases, pay less tax compared to individuals in South Africa. AFRIKAANS : Die migrasie van mense en die soeke na iets beters is reeds eeue lank deel van menswees. In die hedendaagse wêreld word menslike migrasie deur ʼn aantal faktore aangespoor. Een van hierdie faktore kan moontlik die impak van belasting op geskoolde werknemers wees. Alhoewel daar voorheen studies gedoen is oor die impak van belasting op werknemermigrasie, is sodanige studies deur middel van komplekse formules uitgevoer en het die fokuspunt nooit Suid-Afrikaanse werknemers ingesluit nie. Hierdie studie beoog om te bepaal of inkomstebelasting ʼn rol speel in die besluitnemingsproses van ʼn Suid-Afrikaanse werknemer wat verhuis na die Verenigde Koningryk of Australië. Om die doelwit te behaal sal die studie die verskillende belastinggevolge vergelyk van ʼn Suid-Afrikaanse inwoner wat in Suid-Afrika werksaam is versus dieselfde Suid-Afrikaanse inwoner werksaam in die buiteland. Die vergelyking word gedoen deur die verskillende inkomstebelastingwette van die drie lande te ontleed. Die studie gaan verder deur die verskillende belastingberekeninge vir ʼn Suid-Afrikaanse inwoner wat na die Verenigde Koningryk of Australië verhuis het op ʼn tydelike basis versus ʼn permanente basis uit te voer. Voorbeelde word gebruik om die verskillende gevolge te illustreer. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Reyneke, D 2011, An international taxation comparison of South African employees working abroad, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03072012-165447 / > F12/4/155/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Employee share plans are commonly used to provide a staff incentive to employees who have served long and continuously, as well as to compensate the employees for their commitment in reaching company goals and performance criteria. Because any person, including employers implementing such schemes, will always structure transactions to achieve the best possible tax outcome, many schemes and structures have become available to achieve those ends. A recent employee share scheme was structured through the incorporation of a wholly- owned subsidiary, which was incorporated for the sole purpose of administering and managing the employee share plan on behalf of the holding company. This would include acquiring holding company shares in the open market and the subsequent transfer thereof to the holding company’s employees. The payment made to the subsidiary for the services rendered and to enable the subsidiary to acquire holding company shares in the open market, was structured as a fee together with a risk premium payable and not as an intercompany interest-free loan. A study of the investigation and evaluation of the adequacy and legality of such schemes and structures and whether or not appropriate tax principles were applied to achieve possible tax benefits, creates several research challenges. Although previous research has been conducted on the tax implications for employees under a share-based plan, payments structured as interest-free loans and several case law on the deductibility of payments structured as interest-free loans, there is a lack of extensive previous academic research on the funding of employee share plans structured as a fee together with a risk premium, made to wholly-owned subsidiaries to manage and administer an employee share plan. The aim of this study is to help to fill the gap in relevant research, case law and legislation regarding the tax implications of this new funding structure of conditional employee share plans. The tax implications for both the holding company and the subsidiary will be taken into consideration to assess whether or not the scheme will be beneficial to all parties involved. AFRIKAANS : Aandeelgebaseerde skemas vir werknemers word algemeen gebruik om personeelvoordele aan werknemers te verskaf wat lang en deurlopende diens gelewer het, asook om vergoeding te bied aan werknemers vir hul toewyding in die bereiking van die maatskappy se doelwitte en prestasie-kriteria. Verskeie skemas en strukture het al ontstaan as gevolg van die feit dat enige persoon, onder wie werkgewers wat sulke skemas implementeer, deurgans transaksies sal struktureer om die beste moontlike belastinguitkoms te bewerkstellig. ’n Onlangse aandeelgebaseerde skema vir werknemers is soos volg gestruktureer: Die houermaatskappy het ’n volfiliaal ingelyf met die uitsluitlike doel om die administrasie en bestuur van die aandeelgebaseerde skema, namens die houermaatskappy te onderneem. Die verkryging van die houermaatskappy-aandele in die ope mark en die daaropvolgende oordrag daarvan aan die houermaatskappy se werknemers is beplan. Die betaling aan die filiaal vir die dienste gelewer en om die filiaal in staat te stel om die houermaatskappy se aandele in die ope mark te bekom, is gestruktureer as ’n fooi en ’n risiko-premie betaalbaar eerder as ’n rentevrye intergroep-lening as sodanig. ’n Studie oor die ondersoek en evaluering van die geskiktheid en wettigheid van sulke strukture en of die korrekte belastingbeginsels toegepas is om moontlike belastingvoordele te bereik, skep verskeie navorsingsuitdagings. Hoewel vorige navorsing onderneem is oor die belastingimplikasies vir werknemers in die lig van aandeelgebaseerde transaksies, betalings wat gestruktureer is as rentevrye lenings en verskeie wetsbepalings ten opsigte van die aftrekbaarheid van betalings wat gestruktureer is as rentevrye lenings, is daar ’n gebrek aan uitgebreide vorige akademiese navorsing oor die befondsing van aandeelgebaseerde skemas deur ’n fooi insluitende ’n risikopremie. Die doel van hierdie studie is om te help om die die gaping in relevante navorsing, regspraak en wetgewing ten opsigte van die belastingimplikasies van die nuwe finansieringstruktuur van voorwaardelike aandeelgebaseerde skemas vir werknemers te vernou. Die belastingimplikasies vir die houermaatskappy en filiaal sal in ag geneem word om vas te stel of die skema voordelig is vir albei die betrokke partye Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Van Wyk, C-L 2011, A critical analysis of the income tax implications of conditional employee share plans in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03202012-150330 / > F12/4/173/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Relationships with internal stakeholders within the organisation (employees) are crucial for organisational survival and success (Hargie & Tourish, 2000:293; Jensen, 2010:32; Koschmann, 2007:12; McDermott & Chan, 1996:5; Van der Colff, 2003:258). Therefore, twoway symmetrical communication with employees in building relationships and relationship management is so important (Bezuidenhout, 2010; Koschmann, 2007:8). The North-West University focuses on maintaining good relationships with their employees through communication, but experience challenges in this regard. The Institutional Office of the North-West University is the main source of information and communication with employees of all three campuses. A consultant (Media Mosaics, 2010) and two other studies (Holtzhausen & Fourie, 2011; Mmope, 2010) identified various problems with the communication and consequent relationships between the Institutional Office and the Potchefstroom Campus employees. Given that good relations between the two business units are a focus of the university and that the outcomes of internal communication are good relationships, it is necessary to determine how the internal communication from the North-West University Institutional Office to Potchefstroom Campus employees are conducted in order to build good relationships. To determine the above a literature study, questionnaire survey and semi-structured interviews were carried out. The systems approach, reflective paradigm, excellence theory, two-way symmetrical communication model and stakeholder relations theory were used as a theoretical framework (Dozier, et al., 1995; Ferreira & Staude, 1991; Grunig & Grunig, 2000:310; Grunig et al., 2002; Ledingham & Bruning, 2001:63; Skinner & Von Essen, 1999:257; Steyn & Puth, 2000; Verčič et al., 2001:382). From the results it appears that the North-West University Institutional Office and Potchefstroom Campus employees do not agree on all aspects of the relationship and communication between them. It appears that the North-West University Institutional Office meets only some of the requirements of communication and relationship building, as it has been set out in the literature, and that there is room for improvement. / MA (Communication Studies), North-West University, Potchefstroom Campus, 2014

Relationships with internal stakeholders within the organisation (employees) are crucial for organisational survival and success (Hargie & Tourish, 2000:293; Jensen, 2010:32; Koschmann, 2007:12; McDermott & Chan, 1996:5; Van der Colff, 2003:258). Therefore, twoway symmetrical communication with employees in building relationships and relationship management is so important (Bezuidenhout, 2010; Koschmann, 2007:8). The North-West University focuses on maintaining good relationships with their employees through communication, but experience challenges in this regard. The Institutional Office of the North-West University is the main source of information and communication with employees of all three campuses. A consultant (Media Mosaics, 2010) and two other studies (Holtzhausen & Fourie, 2011; Mmope, 2010) identified various problems with the communication and consequent relationships between the Institutional Office and the Potchefstroom Campus employees. Given that good relations between the two business units are a focus of the university and that the outcomes of internal communication are good relationships, it is necessary to determine how the internal communication from the North-West University Institutional Office to Potchefstroom Campus employees are conducted in order to build good relationships. To determine the above a literature study, questionnaire survey and semi-structured interviews were carried out. The systems approach, reflective paradigm, excellence theory, two-way symmetrical communication model and stakeholder relations theory were used as a theoretical framework (Dozier, et al., 1995; Ferreira & Staude, 1991; Grunig & Grunig, 2000:310; Grunig et al., 2002; Ledingham & Bruning, 2001:63; Skinner & Von Essen, 1999:257; Steyn & Puth, 2000; Verčič et al., 2001:382). From the results it appears that the North-West University Institutional Office and Potchefstroom Campus employees do not agree on all aspects of the relationship and communication between them. It appears that the North-West University Institutional Office meets only some of the requirements of communication and relationship building, as it has been set out in the literature, and that there is room for improvement. / MA (Communication Studies), North-West University, Potchefstroom Campus, 2014

The current work environment demands a lot from employees. Organisations implement strategies to reduce cost and increase productivity, often ignoring the well-being and needs of employees. Factors such as virtual offices are becoming a reality as cell phones, laptops, tablets and other technology make availability a reality 24 hours a day. This leads to employees being confronted with work wherever and whenever it is required. These factors can lead to distress or eustress or both. Some employees experience symptoms of burnout due to all these demands placed on them, yet others experience eustress. Work well-being is crucial to ensure that employees are engaged and committed to their job and contribute to the success of the organisation they are employed with. In the model of work-related well-being of Nelson and Simmons (2003), which will be discussed in this research, burnout is regarded as distress, while work engagement is regarded as eustress. The objective of this study is to determine whether a relationship exists between the dimensions of work-related well-being within selected sectors in South Africa – whether it leads to either burnout or work engagement and whether it is similar in different sectors. Various models can be used to explain these effects but for the purposes of this study the following models were consulted, namely the Comprehensive Model of Burnout and Engagement (COBE), the Effort-Recovery (E-R) Model and the Job Demand / Resources (JD-R) model. The participants in this study are educators and administrative personnel from tertiary education institutions (n = 1324), secondary schools (n = 1177), employees from the insurance industry (n = 613), and correctional services (n = 892). The measurement vii instruments used are the Maslach Burnout Inventory, the Utrecht Work Engagement Scale and the Job Demands-Resources Scale and the Organisational Stress Screening Tool (ASSET). The results indicate that there is a relationship between the dimensions of work-related well-being in different sectors and that it has great predictive value in different sectors. / MA (Industrial Psychology), North-West University, Potchefstroom Campus, 2013

The current work environment demands a lot from employees. Organisations implement strategies to reduce cost and increase productivity, often ignoring the well-being and needs of employees. Factors such as virtual offices are becoming a reality as cell phones, laptops, tablets and other technology make availability a reality 24 hours a day. This leads to employees being confronted with work wherever and whenever it is required. These factors can lead to distress or eustress or both. Some employees experience symptoms of burnout due to all these demands placed on them, yet others experience eustress. Work well-being is crucial to ensure that employees are engaged and committed to their job and contribute to the success of the organisation they are employed with. In the model of work-related well-being of Nelson and Simmons (2003), which will be discussed in this research, burnout is regarded as distress, while work engagement is regarded as eustress. The objective of this study is to determine whether a relationship exists between the dimensions of work-related well-being within selected sectors in South Africa – whether it leads to either burnout or work engagement and whether it is similar in different sectors. Various models can be used to explain these effects but for the purposes of this study the following models were consulted, namely the Comprehensive Model of Burnout and Engagement (COBE), the Effort-Recovery (E-R) Model and the Job Demand / Resources (JD-R) model. The participants in this study are educators and administrative personnel from tertiary education institutions (n = 1324), secondary schools (n = 1177), employees from the insurance industry (n = 613), and correctional services (n = 892). The measurement vii instruments used are the Maslach Burnout Inventory, the Utrecht Work Engagement Scale and the Job Demands-Resources Scale and the Organisational Stress Screening Tool (ASSET). The results indicate that there is a relationship between the dimensions of work-related well-being in different sectors and that it has great predictive value in different sectors. / MA (Industrial Psychology), North-West University, Potchefstroom Campus, 2013

Companies trading in international markets and assigning their employees to these global positions has become a daily occurrence, also in the lives of many South Africans. The taxation planning around these assignments can become a complex matter which can either be beneficial to the employee or result in surprising tax liability. Although many articles have been written on the taxation effect on South African employees working abroad, little research has been performed combining not only the South African legislation, but also taking the effect of double taxation agreements and the legislation of other countries into consideration. This study extends on these prior articles by analysing the taxation of an individual from a South African perspective in combination with double taxation agreements and legislation of the United States of America, Australia and Saudi Arabia. The aim of this study is to create a structure for planning an employee’s taxation liability when sent on a secondment assignment and to provide all the relevant aspects that should be taken into consideration to determine the employee’s final tax liability. This study discusses the South African legislation relevant to employment income, determining the employee’s resident status, the relevant double taxation agreements articles and three countries: USA, Australia and Saudi Arabia, double taxation agreements and legislation on non-residents. The study concludes by summarising the taxation effect on a South African employee working in one of these countries. AFRIKAANS : Maatskappye wat in internasionale markte handeldryf en hulle werknemers in buitelandse poste aanstel het ʼn alledaagse deel van baie Suid-Afrikaners se lewens geword. Die belastingbeplanning rondom hierdie opdragte kan ‘n komplekse berekening word wat of gunstig vir die werknemer kan wees of in ‘n onverwagse belastingimplikasie kan ontaard. Alhoewel daar al baie artikels geskryf is ten opsigte van die belastingeffek vir Suid-Afrikaanse werknemers wat oorsee werk, is daar min navorsing gedoen wat die Suid-Afrikaanse wetgewing met die effek van dubbelbelastingooreenkomste asook die belastingwetgewing van ander lande kombineer. Hierdie studie is ‘n uitbreiding van hierdie artikels deurdat dit die belastingeffek van Suid-Afrikaanse individue analiseer deur Suid-Afrikaanse wetgewing te kombineer met dubbelbelastingooreenkomste en belastingwetgewing van die Verenigde State van Amerika, Australië en Saoedi-Arabië. Die doel van die studie is om ‘n struktuur daar te stel om ‘n individu se belastingaanspreeklikheid te beplan wanneer hy in ‘n internasionale pos aangestel word en om al die relevante aspekte in ag te neem om sy finale belastingaanspreeklikheid te bepaal. Die studie bespreek Suid-Afrikaanse wetgewing rakende werknemers inkomste, die bepaling van die individu se inwoner-status, die relevante dubbel belasting-ooreenkomste artikels en drie lande: VSA, Australië en Saoedi-Arabië, se dubbel belasting-ooreenkomste en wetgewing op nie-inwoners. Die studie kom tot die gevolgtrekking deur die belasting effek van ‘n Suid-Afrikaanse werknemer wat in een van die bogenoemde lande werk, op te som. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Van Wyk, TC 2011, Critical analysis of the taxation of South African employees working abroad, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-125019 / > F12/4/169/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted