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An analysis of the income tax consequences attendant upon the transfer of contingent liabilities in the sale of a business as a going concernHansraj, Shivona January 2017 (has links)
A research report submitted to the Faculty of Commerce, Law and Management in fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation), 13 September 2017 / Online resource (iii, 61 leaves) / The transfer of contingent liabilities as part of a sale of business transaction has always been a contentious issue. In particular, there is still a measure of uncertainty in whose hands, if any, contingent liabilities transferred as part of a sale of business may be deductible. Sale of business agreements may be structured in various ways, for example, the purchaser may acquire the seller’s business in exchange for cash, the creation of a loan account, or the assumption of liabilities. Furthermore, in the context of intra-group transactions to which the group roll-over relief provisions apply, the Income Tax Act 19621 (‘the Income Tax Act’) does not specifically address the transfer of contingent liabilities. This research report addresses the income tax consequences arising from the transfer of contingent liabilities from the seller to the purchaser, including an analysis of the relevant group roll-over relief provisions.
Key words: Ackermans Judgment, Actually Incurred, Contingent Liabilities, Free-standing Contingent Liabilities, General Deduction Formula, Group roll-over relief, Interpretation Note 94, Sale of Business Transaction, SARS. / GR2018
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Developing a law and policy framework to regulate cyber bullying in South African schoolsHills, Cathrine Anna 01 1900 (has links)
Cyber bullying is a growing phenomenon in schools all over the world, and it is evident that cyber bullying presents certain unique problems for schools in the regulation thereof. From the number of different definitions of cyber bullying, it is also evident that there is no clear concept of the exact nature of cyber bullying, and how it should be addressed in schools. The existing legal framework in South Africa can be used to address cyber bullying in schools, but there is no legislation or policy that is directly aimed at the regulation of cyber bullying at school level.
The purpose of this research is to develop a law and policy framework for the effective regulation of cyber bullying in schools. Firstly, a literature review was conducted to determine the nature of cyber bullying and to examine how cyber bullying in American schools is regulated by law. Secondly, a literature study determined the human rights obligations with regard to protecting learners against cyber bullying, and reviewed how current South African law and policy speaks to addressing cyber bullying in schools. In order to investigate the occurrence of cyber bullying in South African schools practically, a case study was conducted at a South African school. All the resources mentioned above were used to develop an education-specific law and policy framework to address cyber bullying in South African schools effectively. This framework includes a suggested insertion in the South African Schools Act, draft Guidelines for the regulation of cyber bullying in schools, draft provisions for schools’ Codes of conduct for learners and an information brochure on cyber bullying. / Public, Constitutional and International Law / LL. D.
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The influence of FAIS and FICA on a medium sized life insurance company – Assupol LifeLaidlaw, Cristiaan Johannes 11 1900 (has links)
As a medium-sized life insurance company Assupol Life provide life insurance products to clients within government departments, although the company entered the broader private market. The enactment of the Financial Advisory and Intermediary Services Act, 2002 and the Financial Intelligence Centre Act, 2001 impacted financial service providers and the research analysed the influence of regulation on managerial decision making, marketing and sales, finance, human resources, training and the structures within the organisation to comply with the legislation.
The study endeavoured to determine the influence of regulation on the company and the measures implemented by the management of Assupol Life. The research results confirmed that the primary challenge faced by the company is to find a balance between compliance, managing human capital and creating value for shareholders. The major impact of the legislation involves the human resource- and training functions and the study illustrated that other influences was less severe. / Business Administration / M. Tech. (Business Administration)
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A critical analysis of equal remuneration claims in South African lawEbrahim, Shamier 20 July 2015 (has links)
The legislation relating to equal remuneration claims is an area of law which is nuanced and consequently poorly understood. It has posed an unattainable mountain for many claimants who came before the South African courts. This is as a direct result of the lack of an adequate legal framework providing for same in the Employment Equity Act 55 of 1998. The case law recognises two causes of action relating to equal remuneration. The first cause of action is equal remuneration for the same/similar work. The second is equal remuneration for work of equal value. The former is easily understood by both claimants and courts but the latter is poorly understood and poses many difficulties. The aim of this dissertation is fourfold. Firstly, the problems and criticisms regarding equal remuneration claims will be briefly highlighted. Secondly, a comprehensive analysis of the current legal framework will be set out together with the inadequacies. Thirdly, an analysis of international law and the law of the United Kingdom relating to equal remuneration claims will be undertaken. Fourthly, this dissertation will conclude by proposing recommendations to rectify the inadequacies. / Mercantile Law / LL.M. (Labour law)
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The relevance of constitutional protection and regulation of property for the private law of ownership in South Africa and Germany : a comparative analysis with specific reference to land law reformMostert, Hanri 11 1900 (has links)
Thesis (LLD)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: This dissertation is an attempt at reconciling the existing (and until recently predominant) private
law concept of ownership and the property rights espoused by the new constitutional order. The
attempts at land reform in South Africa and Germany are used as specifie examples of the
manner in which the whole property law order in both these legal systems is developed through
legislative and judicial initiative, on the basis of the constitutional provisions concerning
property protection and regulation. The purpose of the investigation is to determine to what
extent constitutional development of the private law of property will result in a property law
order serving the socio-economic and political goals of economic growth and self-fulfilment and
empowerment of the individual. Focus is placed on the influence of the constitutional protection
and regulation of property as a mechanism for developing the private law of ownership in
Germany and South Africa.
In the first part of the exposition, the choice of legal comparison as course of inquiry is
substantiated, and the terminological difficulties connected with an investigation into the
development of the private law of property by the constitutional protection and regulation of
property are discussed. Attention is given to the use of the terms "ownership" and "property" in
the private law and in the constitutional context. The term "tenure" is also discussed in the
context of land reform in South Africa. Further, the usc of terms such as "public interest",
"common weal" and "public purposes" is discussed. The use of these terms are particularly
complicated by the fact that each of them are often used in more than one sense, and that the use
of these di fferent terms overlap to varying extents.
The second part of the exposition contains information on the background of the constitutional
property orders as they arc found in Germany and South Africa.
The drafting histories of the South African and German constitutional property clauses
indicate that in both these legal systems, the constitutional property clauses have hybrid
ideological foundations. Both contain a compromise between, on the one hand, classical
liberalism (which affords the holders of rights a high degree of individual freedom and
autonomy) and, on the other hand, social democracy (which allow stronger regulatory measures,
also upon private properly).
Further, some of the structural aspects connected to constitutional protection and
regulation of property in Germany and South Africa are discussed. The positively phrased
property guarantee in art 14 GG is compared with the negatively phrased "guarantee" of s 25 Fe,
whereby the transitional property guarantee in s 28 JC is also considered. Further, the basic
structure and stages of an inquiry into the constitutional property clause are discussed, with
reference to differences between the German and South African methods. These differences are
not of such a nature that it excludes further comparison. Ilowever, it is necessary to keep the
differences in the judicial system in mind when conducting a comparison of the present nature.
Therefore, a brief overview of the judicial systems of Germany and South Africa is provided,
with specific reference to the manner in which the courts resolved certain property questions.
The principles underlying the constitutional orders of Germany and South Africa are also
discussed with specific reference to their significance for the treatment of property issues. In
particular, the meaning of the constitutional state (Rechtsstaat) and the social wei fare state
(Sozialstaat) for the solution of problems connected to property is discussed. It is indicated that
the legitimacy of the legal order in general and property law in particular, depends on the degree
of success in the implementation of these values. Further, it is indicated that the implementation
of these values also determines the importance of private property and/or regulation thereof in a
specific legal system.
In the third part of the exposition, the relevance of the constitutional protection and regulation
for the private law of ownership is discussed.
The expansion of the concept of property by the application of a "purely" constitutional
definition thereof raises the question as to the continued relevance of the private law concept of
ownership. This issue is discussed with reference to the protection of property in terms of the
constitution in comparison with the scope of property in private law. It is indicated that the
"exclusively constitutional" concept of property is by no means based only on Constitutional
law. The role of the private law concept of ownership in a constitutional order is then elucidated.
The discussion then turns to an analysis of the limitations on property endorsed by the
constitutional order. Two main kinds of limitation are possible: (i) limitation of property through
vertical operation of the constitution (ie a broad category of legislative and administrative
deprivation (regulation), and a more specialised category, namely expropriations), and (ii)
limitation through horizontal operation of the constitution (ie through the inroads allowed on
property rights by the protection of other rights in the Bill of Rights). It is indicated that the
application of the public interest / public purposes requirements are sometimes intended to
protect individual interest above those of society in general. In other cases, the public interest /
public purposes requirement is aimed at securing the interests of the society at large. Further, it is
indicated that the purpose of constitutional "interference" in the area of private property law is to
correct imbalances in the relations among private persons which are regarded by the law as
"equals," even if they are not equal for all practical purposes.
The fourth part of the exposition concentrates on the land reform programmes in Germany (after
the reunification of 1990) and South Africa (since 1991) in order to analyse the attempts by the
legislature and judiciary to give effect to the improved property order as anticipated by
constitutional development of property. In both Germany and South Africa political changes
made land reform programmes essential:
In South Africa the land reform programme was introduced to reverse the injustices
created by colonialism and apartheid. A tripartite programme is employed for this purpose. The
new kinds of land rights created through this system of land reform are indicated. The manner in
which this body of law is treated by the courts is also analysed with reference to its relevance for
the development of Property Law in general.
In Germany a property and land reform programme became necessary with the
reunification. On the one hand, the socialist property order in the former GDR had to be replaced
by the property order already existing in the FGR, and on the other hand the individual claims
for restitution of the land and enterprises taken by the GDR state or its Soviet predecessor had to
be balanced against the claims that present occupiers of such land have to it. The influence of
legislation and litigation connected to these issues on the development of Property Law is
discussed.
The final part of the exposition is a summary of the conclusions drawn during the course of the
analysis. / AFRIKAANSE OPSOMMING: In 'n poging om in hierdie uiteensetting die bestaande (en tot onlangs nog oorheersende)
privaatregtelike begrip "eiendom" te versoen met die breër eiendomsbegrip wat deur die nuwe
grondwetlike bestel gepropageer word, word die grondhervormingsprogramme in Suid Afrika en
Duitsland gebruik as voorbeelde van die wyse waarop die bestaande Eiendomsreg in beide
regsisteme deur die wetgewer en die howe ontwikkel word. Die doel van die ondersoek is om
vas te stel tot watter mate die grondwetlike ontwikkeling van privaatregtelike Eiendomsreg sal
bydra tot die totstandkoming van 'n eiendomsregtelike regsorde waarin die sosio-ekonomiese en
politieke doelwitte van ekonomiese groei en die vrye ontwikkeling en bemagtiging van die
individu gedien word. Die klem word geplaas op die grondwetlike beskerming en regulering van
eiendom as 'n meganisme waardeur die privaatregtelike Eiendomsreg in Duitsland en Suid-
Afrika ontwikkel kan word.
Die eerste deel van die uiteensetting begrond die keuse van regsvergelying as metode van analise
en bespreek die terminologiese probleme wat in 'n ondersoek na die grondwetlike ontwikkeling
van die privaatregtelike eiendomsreg kan opduik. Aandag word gegee aan die gebruik van
begrippe wat verband hou met eiendom en publieke belang in sowel die privaatreg as in die
grondwetlike konteks. Die gebruik van verskillende terme, veral in Engels, kan problematies
wees, en daarom word dit breedvoeriger bespreek.
In die tweede deel van die uiteensetting word die agtergrond waarteen die grondwetlike bestelle
van Duitsland en Suid-Afrika funksioneer, bespreek:
Eers word die formulering van die eiendomsklousules in Suid-Afrika en Duitsland vanuit
'n historiese perspektief ondersoek. In beide regsisteme is die grondwetlike eiendomsklousules
op 'n kompromis tussen verskillende ideologieë gebaseer. Enersyds op klassieke liberalisme, in
terme waarvan eienaars en ander reghebbendes 'n hoë mate van individuele vryheid en
outonomie toegeken word; andersyds op sosiaal-demokratiese denke, in terme waarvan strenger
regulerende maatreëls (ook op privaat eiendom) geduld moet word.
Dan word sommige van die strukturele aspekte verbonde aan die grondwetlike
beskerming en regulering van eiendom in Duitsland en Suid-Afrika bespreek. Die positief
geformuleerde eiendomswaarborg in art 14 GG word vergelyk met die negatiewe formulering in
art 25 FG en die positiewe waarborg in art 28 lG. Verder word die basiese struktuur en fases van
'n grondwetlike ondersoek in die beskerming en regulering van eiendom bespreek, met spesifieke
verwysing na die verskille in die Duitse en Suid-Afrikaanse benaderings. Hierdie verskille is nie
van so 'n aard dat dit regsvergelyking kortwiek nie. Nogtans is dit noodsaaklik dat die
benaderingsverskille in ag geneem word vir 'n meer diepgaande vergelyking. Daarom word 'n
vlugtige oorsig oor die rol van die howe in die hantering van eiendomsvraagstukke in
grondwetlike konteks verskaf.
Verder word die beginsels onderliggend aan die grondwetlike bestelle in Duitsland en
Suid-Afrika bespreek met spesifieke verwysing na die betekenis daarvan vir die beskerming en
regulering van eiendom. Daar word veral klem gelê op die regstaat- en sosiaalstaatbeginsels. Die
legitimi teit van die regsorde in die algemeen, en meer spesifiek die Eiendomsreg, hang af van die
mate van sukses waarmee hierdie beginsels in die gemeenskap geïmplementeer word. Daar word
verder aangedui dat die toepassing van hierdie beginsels die mate van individuele vryheid in die
uitoefening van eiendomsreg en/of die graad van regulering van eiendomsreg in 'n bepaalde
regstelsel bepaal. Die derde deel van die uiteensetting konsentreer op die betekenis van die grondwetlike
beskerming en regulering van eiendom vir die privaatregtelike Eiendomsreg.
Die uitgebreide eiendomsbegrip wat in die grondwetlike konteks aangewend word, gee
aanleiding tot die vraag na die sin van 'n voortgesette enger eiendomsbegrip in die privaatreg.
Hierdie kwessie word bespreek met verwysing na die beskerming van eiendom in terme van die
grondwet, en word vergelyk met die omvang van die eiendomsbegrip in die privaatreg. Daar
word aangedui dat die sogenaamde uitsluitlik grondwetlike eiendomsbegrip geensins eksklusief
aan die Grondwetlike Reg is nie. Die rol van die privaatregtelike eiendomsbegrip in 'n
grondwetlike bestel word vervolgens uiteengesit.
Verder word die beperkings op eiendom in die grondwetlike konteks geanaliseer. In
beginsel is twee soorte beperkings regverdigbaar: (i) Beperking van eiendomsreg deur die
vertikale aanwending van die grondwet, dit wil sê deur die breër kategorie wetgewende en
administratiewe ontnemings (regulerings) van eiendomsreg en deur 'n enger en meer spesifieke
kategorie, naamlik onteiening; en (ii) beperking van eiendomsreg deur horisontale aanwending
van die grondwet, dit wil sê deur die inbreuk op eiendomsregte wat toegelaat word as gevolg van
die uitwerking van die beskerming van ander regte in die Handves vir Menseregte. Daar word
aangedui dat die vereiste van publieke belang in twee teenoorstaande opsigte gebruik word:
Enersyds om die individuele belang bo dié van die gemeenskap te stel, en andersyds om die
gemeenskap se belange as sulks te beskerm. Daar word ook aangedui dat grondwetlike
"inmenging" met privaatregtelike eiendomsreg daarop gemik is om ongebalanseerdhede in die
regsverhoudings tussen persone wat deur die reg as "gelykes" bejeën word en in effek nie gelyk
is nie, uit te skakel.
In die vierde deel van die uiteensetting word die grondhervormingsprogramrne in Duitsland
(sedert hervereniging in 1990) en Suid-Afrika (sedert 1991) bespreek. Die klem val op die
pogings van die wetgewer en howe om die verbeterde eiendomsbestel, soos wat dit in die
grondwet in die vooruitsig gestel word, te konkretiseer. In beide regstelsels het politieke
veranderinge 'n grondhervormingsprogram onontbeerlik gemaak:
Die grondhervormingsprogram in Suid-Afrika het ten doelom die ongeregtighede in die
grondbesitstelsel wat ontstaan het as gevolg van kolonialisme en apartheid uit te skakel. Vir dié
doel berus die grondhervormingsprogram op drie verwante, maar uiteenlopende, beginsels. Die
nuwe vorme van grondregte wat uit hierdie sisteem ontstaan, word aangedui, en die wyse waarop
hierdie deel van die reg deur die howe hanteer word, word bespreek met verwysing na die
betekenis daarvan vir die ontwikkeling van die Eiendomsreg.
In Duitsland is die noodwendigheid van 'n grondhervormingsprogram aan die
hervereniging van die DDR en die BRD gekoppel. Die sosialisties-georienteerde eiendomsbestel
wat in die "oostelike" deel van Duitsland aanwending gevind het, moes vervang word deur die
bestel wat reeds in die "westelike" deel van die "nuwe" staat in werking was. Verder moet die
grondeise van persone wat grond of besigheidseiendom verloor het gedurende die sosialistiese
regeringstyd en die voorafgaande Sowjetiese besetting, opgeweeg word teen die aansprake wat
huidige besitters op sulke grond het. Die invloed van wetgewing en regspraak hieroor op die
Eiendomsreg word geanaliseer.
Die laaste deel van die uiteensetting bevat 'n samevatting van die gevolgtrekkings wat deur die
loop van die analise gemaak is.
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A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trustEngelbrecht, Waldette Anne 12 1900 (has links)
Thesis (MAccounting)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The term beneficial owner is most commonly found in the dividend, interest and the royalty
articles of tax treaties (Baker, 2007:15), yet there is still uncertainty surrounding the actual
meaning of the term (Du Toit, 2010: 500).
Since Dividends Tax became effective in South Africa as from 1 April 2012, it has become
necessary to clarify what the term beneficial owner means to correctly apply section 64E of
the Income Tax Act No 58 of 1962 (‘Act’).
Section 64EA(a) of the Act determines that the Dividends Tax liability falls on the
“beneficial owner of a dividend” [Emphasis added]. Section 64D of the Act does define the
beneficial owner as “the person entitled to the benefit of the dividend attaching to the
share”, the application of this definition to a discretionary trust may be challenging since
legal ownership must be distinguished from economic ownership (PWC Synopsis, 2012:6).
In the absence of guidance by the South African Revenue Service (‘SARS’), the first
problem arises as to the interpretation of this term within the context of dividend income
received by a discretionary trust (Louw, 2012:1). This leads to a second problem relating
to the correct application of section 64G(3)(a)(i) of the Act, which makes provision for a
reduced rate of dividends tax.
The purpose of this study is to set parameters for determining who the beneficial owner of
dividend income within the context of a discretionary trust is, where the dividend is paid in
respect of shares held in a resident company, and to the extent that the dividend does not consist of a distribution of an asset in specie. The instances when the reduced rate is
applicable in terms of section 64G(3) of the Act will also be clarified.
In order to achieve these objectives, an analysis of factors that should be taken into
account to define and determine beneficial ownership, was undertaken. Common- and civil
law definitions were investigated. The Organisation for Economic Co-operation and
Development’s (‘OECD’) Model Tax Conventions (MTCs’) and its Commentaries provided
possible factors to assist in identifying the beneficial owner. In the absence of a decision
by a South African court, the judgements in the five international court cases were
consulted. Four steps were formulated to reach a conclusion.
In terms of the these steps, the trust beneficiary remains the beneficial owner of dividend
income received by a trust in the case of the income having been distributed by the
trustees in having exercised their discretion in terms of the trust deed. In the case of
contingent beneficiaries it is suggested that the trust, with the trustees, acting in their
official capacity on behalf of the trust, would be seen as the beneficial owner of the
dividend income.
In terms of section 64G(3) of the Act, where a foreign trustee or a foreign trust beneficiary
has been identified as the beneficial owner(s) of a dividend, the rate at which Dividends
Tax is withheld could be reduced as a result of the application of a double tax agreement. / AFRIKAANSE OPSOMMING: Die begrip uiteindelik geregtigde kom mees algemeen voor in die dividende, rente en die
tantième artikels van dubbel belasting ooreenkomste (Baker, 2007:15), tog is daar steeds
onsekerheid oor die werklike betekenis van hierdie begrip (Du Toit, 2010: 500).
Nadat Dividendbelasting op 1 April 2012 in Suid-Afrika in werking getree het, het dit
noodsaaklik geword om die betekenis van die begrip uiteindelik geregtigde vas te stel ten
einde artikel 64E van die Inkomstebelastingwet Nr. 58 van 1962 (‘die Wet’) korrek toe te
pas.
Artikel 64EA(a) van die Wet bepaal dat die aanspreeklikheid vir Dividendbelasting op die
“uiteindelik geregtigde van ‘n dividend namate die dividend nie ‘n uitkering van ‘n bate in
specie uitmaak nie” [klem bygevoeg] val. Artikel 64D van die Wet as "die persoon geregtig
op die voordeel van die dividend verbonde aan ‘n aandeel", nogtans kan die toepassing
hiervan in 'n diskresionêre trust uitdagend wees, aangesien wettige eienaarskap onderskei
moet word van ekonomiese eienaarskap (PWC Synopsis, 2012:6). In die afwesigheid van
leiding deur die Suid-Afrikaanse Inkomstediens ('die SAID'), ontstaan die eerste probleem
weens die interpretasie van die begrip binne die konteks van dividend inkomste ontvang
deur 'n diskresionêre trust (Louw, 2012:1). Dit lei tot 'n tweede probleem wat verband hou
met die korrekte toepassing van artikel 64G(3)(a)(i) van die Wet, wat voorsiening maak vir
'n verminderde koers Dividendbelasting. Die doel van hierdie studie is om grense af te baken vir die bepaling van die uiteindelik
geregtigde van dividend inkomste binne die konteks van 'n diskresionêre trust, waar die
dividend betaal word ten opsigte van aandele gehou in 'n maatskappy wat ‘n inwoner is,
tot die mate dat die dividend nie bestaan uit 'n uitkering van 'n bate inspecie nie. Die
gevalle waar die verminderde tarief van toepassing is ingevolge artikel 64G(3) van die
Wet, sal vasgestel word.
Ten einde hierdie doelwitte te bereik, is 'n ontleding van die faktore wat in ag geneem
moet word om die uiteindelik geregtigde te definieer en te bepaal, onderneem. Gemeenen
siviele regs-definisies is ondersoek. Die ‘Organisation for Economic Co-operation and
Development’s (‘OECD’) Model Tax Conventions (MTCs’) en sy kommentare verskaf
moontlike faktore om te help in die identifisering van die uiteindelik geregtigde. In die
afwesigheid van 'n besluit deur 'n Suid-Afrikaanse hof, word die besluite in die vyf
internasionale hofsake geraadpleeg. Vier stappe is geformuleer om ʼn slotsom te bereik.
In terme van die stappe, bly die trustbegunstigde die uiteindelik geregtigde van die
dividendinkomste ontvang deur die trust, in die geval waar die inkomste uitgekeer word
deur die trustees nadat hul diskresie uitgeoefen is in terme van die trustakte. In die geval
van voorwaardelike begunstigdes, word dit gestel dat die trust, met die trustees wat in hul
amptelike hoedanigheid namens die trust optree, gesien word as die uiteindelik geregtigde
van die dividend inkomste.
In terme van artikel 64G(3), waar 'n buitelandse trustee of 'n buitelandse trustbegunstigde
as die uiteindelik geregtigde(s) van 'n dividend geïdentifiseer is, kan die koers waarteen Dividendbelasting weerhou word, verminder word as gevolg van die toepassing van 'n
dubbelbelastingooreenkoms.
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The interpretation and effect of section 197 of the Labour Relations Act 66 of 1995Jones, Jonathan 12 1900 (has links)
Thesis (LLM)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: Section 197 of the Labour Relations Act 66 of 1995 ensures the transfer of a contract of
employment from an old employer to a new employer on the transfer of a business as a
gomg concern.
Although section 197 is mostly based on European and British statutes and regulations,
one should not rely on foreign provisions when interpreting section 197 without careful
consideration. It is only when we understand the inherent limitations of applying these
provisions, that they can be of any help to formulate definitions for the terms "transfer",
"business" and "going concern".
The two most important effects that section 197 has, is that it ensures the transfer of the
contract of employment and that it protects the terms and conditions of employment
when such a transfer takes place. Unfortunately, this section does not regulate
dismissal on the transfer of a business. Section 197 also does not deal satisfactorily
with the transfer of contracts of employment on the transfer of an insolvent business.
As a result of the above-mentioned and other shortcomings of the current section 197, it
was decided to amend the Act. The Labour Relations Amendment Bill 2000 relies
heavily on precedents from foreign law, but unfortunately it does not adequately address
all the current problems. / AFRIKAANSE OPSOMMING: Artikel 197 van die Wet op Arbeidsverhoudinge 66 van 1995 verseker die oordrag van
'n dienskontrak van 'n ou werkgewer na 'n nuwe werkgewer by die oordrag van 'n
besigheid as 'n lopende onderneming.
Alhoewel artikel 197 gebaseer is op Europese en Britse wetgewing en regulasies, moet
die leser versigtig wees om sulke bepalings sonder skroom aan te wend by die
interpretrasie van artikel 197. Wanneer ons die inherente beperkings daarvan begryp,
mag die bepalings van hulp wees om definisies te vorm van die begrippe "oordrag",
"besigheid" en "lopende onderneming".
Artikel 197 het hoofsaaklik twee uitwerkings: dit fasiliteer die oordrag van die
dienskontrak en verseker dat die terme en voorwaardes van indiensneming onveranderd
bly. Die artikel reguleer nie ontslag by die oordrag van 'n besigheid nie. Artikel 197
reguleer ook nie genoegsaam die oordrag van dienskontrakte waar 'n insolvente
besigheid oorgedra word nie.
As gevolg van bogenoemde en ander tekortkominge is besluit om die Wet te wysig.
Die Wysigingswetsontwerp op Arbeidverhoudinge 2000 steun op buitelandse
presedente, maar spreek ongelukkig ook nie al die huidige probleme suksesvol aan nie.
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The lessor’s tacit hypothec : a constitutional analysisSiphuma, Nzumbululo Silas 12 1900 (has links)
Thesis (LLM)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The lessor's tacit hypothec improves the chances of the lessor to recover rent in arrears. This real security right arises by operation of law and attaches to the lessee's movable property found on the leased premises when rent is due but not paid. The extension of the lessor‟s tacit hypothec to third parties' property is the remedy's most controversial feature. The extension is supposedly based on one of two theoretical justifications, namely implied consent and the doctrine of estoppel. According to the implied-consent theory, the extension is based on the premise that the third party consented (explicitly or by implication) that his property can serve as security for the payment of the lessee's arrear rent. The basis of the second theory, the doctrine of estoppel, operates as a limitation on the rei vindicatio of the third party. Over the years discourse has shown that there are uncertainties surrounding these justifications. Recent debate has also shown that if constitutionally challenged, the extension of the lessor's tacit hypothec could amount to arbitrary deprivation of third parties' property.
The aim of this thesis is to establish whether and how the existing common law principles that provide for the extension of the lessor's tacit hypothec over property belonging to third parties are affected by section 25(1) of the Constitution. Consequently, the thesis describes, analyses and scrutinises the general principles regulating the lessor's tacit hypothec, and more specifically the extension of the lessor's tacit hypothec to third parties' property, in view of section 25(1) of the Constitution.
Taking into considering the recent statutory protection of third parties' property, the thesis concludes that the extension of the lessor's tacit hypothec does not constitute an arbitrary deprivation of third parties' property because correct application of the common law principles that provide for the extension and the statutory protection that has been introduced to exclude a large number of cases from the reach of the extension adequately protect third parties' property interests. Therefore, the requirements of section 25(1) are satisfied. / AFRIKAANSE OPSOMMING: Die verhuurder se stilswyende hipoteek verbeter sy kanse om agterstallige huur van sy huurder in te vorder. Wanneer die huur opeisbaar word, maar die huurder versuim om tydig te betaal, kom hierdie saaklike sekerheidsreg deur regswerking tot stand en dit dek alle roerende sake wat op die verhuurde perseel gevind word. Die uitbreiding van die stilwyende hipoteek na eiendom wat aan derde partye behoort is die remedie se mees kontroversiële eienskap. Hierdie uitbreiding van die hipoteek se toepassingsveld berus na bewering op een van twee regverdigingsgronde, naamlik die derde se geïmpliseerde toestemming en die leerstuk van estoppel. Volgens die geïmpliseerde toestemming-teorie kan die hipoteek na derdes se bates uitgebrei word op die veronderstelling dat sodanige derde partye toegestem het (uitdruklik of by implikasie) dat hulle eiendom as sekuriteit vir betaling van die huurder se agterstallige huur mag dien. Die tweede teorie steun op die beperking wat die leerstuk van estoppel op die rei vindicatio van die derde party plaas. Oor die jare het debatte aangedui dat daar onsekerhede rondom hierdie regverdigingsgronde bestaan. Onlangse debatte het ook aangetoon dat, indien dit grondwetlik getoets word, die uitbreiding van die hipoteek moontlik mag neerkom op ‟n arbitrêre ontneming van die derdes se eiendom.
Die doel van hierdie tesis is om vas te stel of en hoe die bestaande gemeenregtelike beginsels wat die stilswyende hipoteek na bates van derdes uitbrei deur artikel 25(1) van die Grondwet beïnvloed word. Die tesis bespreek, analiseer en toets gevolglik die algemene beginsels van die verhuurder se stilswyende hipoteek, en meer spesifiek die uitbreiding van die hipoteek na bates wat aan derdes behoort, in die lig van artikel 25(1) van die Grondwet.
Met inagneming van die beskerming wat derde party se eiendom in terme van onlangse wetgewing geniet, bevind die tesis dat die uitgebreide toepassing van die stilswyende hipoteek nie op ʼn arbitrêre ontneming van derde partye se eiendom neerkom nie omdat korrekte toepassing van die gemeenregtelike beginsels wat vir die uitbreiding voorsiening maak, in kombinasie met die wetgewende uitsluiting van ‟n groot aantal sake wat aan derdes behoort, voldoende beskerming aan die belange van derdes verleen. Die vereistes van artikel 25(1) word dus bevredig.
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A critical discussion of the right of access to health care services and the National Health Insurance SchemeMabidi, Mpho Brendah January 2013 (has links)
Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013 / The South African government gazzetted the Green Paper introducing the NHI on 12 August 2012. This policy seeks to progressively realize the right of access to quality health care services for everyone. Those who cannot provide for themselves will be assisted by government at the expense of the elite. The NHI was first recommended by the Taylor Commission and it has been under the discussion since then. Since this announcement, there has been growing pressure for mandatory health insurance to be included in the development of a comprehensive social security system, as was envisaged by the Taylor Committee of Inquiry. This discussion was further debated at the 52nd conference of the African National Congress (ANC) in Polokwane in December 2007 where numerous resolutions were taken with regard to the NHI. The Freedom Charter of 1955 and also section 27 and 28 also provided some guidance.
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A critical analysis of South Africa's labour laws relating to HIV/AIDS and employment equity and its inconsistencies with international laws.Nannoolal, Dion. January 2003 (has links)
The current South African labour laws have evolved through decades of transitions. It
originated from an autocratic employment relationship to the fight for worker rights and
finally, to the equal rights and freedom of workers. However the rights of workers were
always regulated by the idiosyncrasies and oppression of the political fabric of this
country. One of the greatest contributing factors that enhanced worker confidence is the
introduction of the previous Interim Constitution and the now, Final Constitution, which
provided for equality for all South African citizens. All such laws have impacted
intensely on the South African labour framework. Currently, we exist in a country where
there are laws that ensure worker protection.
On the face of it, the labour laws are clearly democratic. However, in practice, there exist
many gaps in the law. This study is primarily based on identifying the areas of the labour
laws where such laws do not adequately cater for the South African population and its
diversities, and where it is not consistent with the International Labour standards. Major
emphasis will be placed on the application of the law and the intention behind the drafters
of such legislation.
One area of focus is the application of the law to the HIV/AIDS crisis in South Africa.
HIV/AIDS is seen as an epidemic that is adversely penetrating the workforce and a
company's productivity. The disease itself is growing at an enormous pace and already, a
small percentage of the population is affected by it. The disease inevitably leads to a drop
in a company's output through the increase in employee absenteeism and deaths, and it
also obligates employers to re-arrange their staff or hire new staff. Companies have been
forced to change their policies and to create awareness in the workplace to adequately
cater for workers who suffer from this epidemic. The laws itself have not made sufficient
provision for applying itself to the growth in the percentage of AIDS employees. With a
large percentage of the workforce having the disease, there has not been sufficient
protection of such persons and their families. There are three stages in the HIV/AIDS
cycle and the last stage weakens employees to the extent that they are unable to work.
And with medical costs being as high as it is today, it won't be long before such
employees lack the financial means to survive. Hence there is little protection to workers
after contracting the AIDS virus. This is merely one of the areas of the HIV/AIDS crisis
that requires review of the current labour laws.
The labour laws are new to providing protection to workers. Inevitably, it is the
responsibility of workers to protect themselves, either through saving on their own or
entering into endowment or similar policies. However, with the instability in our current
economic climate, it is difficult for employees to invest or to save.
Employment Equity has been another area that requires development within the South
African labour framework. Such equity is based on rectifying the political ravages of the
past, where previously disadvantaged persons were prejudiced in various areas of the employment arena. Affirmative Action has been one area of change that many companies
and corporations were forced to deal with.
The International Labour Organization (ILO) has always attempted to diversify its laws
to cater for the diversities of the world population. South Africa adopted many of its
laws, specifically with regards to the HIV/AIDS crisis. However, considering that the
labour laws are seen as a rapidly-changing area in the world economy, such areas are
making it difficult for the current laws to be consistent with such changes. Emphasis is
now placed on the application of the laws to such changes.
This study is a very much theoretical to the extent that it identifies the areas of applicable
law and the areas that require improvement or change in order to satisfy the "democracy"
in a democratic country. / Thesis (M.B.A.)-University of Natal, Durban, 2003.
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