The African continent is endowed with vast natural resources of minerals, such as cobalt, diamonds, gold, bauxite, iron, platinum, silver, uranium and mineral oil. Oil is unequally distributed in the continent, with some countries, such as Cameroon, Chad, Congo Brazzaville, Equatorial Guinea, Gabon and South Africa, being particularly well endowed. These natural resources can help accelerate development on the continent, especially in Gabon and South Africa if used strategically. This dissertation gives an overview of the international instruments, which play a key role in petroleum legislation and development. At the global level, the international legal instruments related to the permanent sovereignty over natural resources (PSNR), such as the 1962 Resolution 1803 (XVII) on Permanent Sovereignty over Natural Resources indicates that States have the rights to exploit freely national resources and wealth, use and dispose their natural resources for the realisation of their economic development in accordance with their national interest. The PSNR must be exercised in line with indigenous peoples’ rights and the respect of rules concerning the expropriation. At the African level, with regard to the right to the State to exploit freely natural resources, the African (Banjul) Charter on Human and Peoples’ Rights of 1981 has similar provisions as the Resolution 1803. The African (Banjul) Charter specifies that no peoples can be deprived of the right to dispose their natural resources. The African Commission on Human and Peoples’ Rights is tasked to interpret the African (Banjul) Charter. The Resolution on Human Rights-Based Approach to Natural Resources and Governance has also indicated principles in relation to the governance of natural resources. At the regional level, the Constitutive Treaty of the Central African Economic and Monetary Community (CAEMC) of 1994 and the Southern African Development Community (SADC) Treaty of 1992 do not provide explicit provisions relative to the PSNR and the management of natural resources. Therefore, it is important to examine if at the national level, the domestic instruments of both States deal with the PSNR.

M.Com. (Tax) / The study is an examination of the special VAT provisions relating to small businesses in terms of the Value Added Tax Act no 89 of 1991. The special provisions relating to retailers as applied in the United Kingdom and other countries are also examined. The study identifies problems that a small business encounters as a result of the VAT requirements set out in the Value Added Tax Act as well as problems arising from the specific circumstances in which a small business finds itself. The special VAT provisions in South Africa are compared with the provisions in the United Kingdom and other countries. Certain recommendations are made by the author regarding these special provisions. It is important that these special provisions are stated simply and clearly to provide a VAT system with few exceptions to the basic rules. However, the Act must cater for the small business and provide choices that will suit the circumstances of the small business. Certain countries provide special schemes for retailers. The different schemes are identified and the study determines whether these schemes are appropriate in the South African context. The study comes to the conclusion that it is not necessary to have special schemes restricted only to retailers. A common treatment for small businesses and retailers must be the aim of the legislators. The Act must be formulated in such a manner that the circumstances of small businesses and retailers and the accompanying problems encountered by them are taken into account in the legislation.

A central feature of sexual harassment in the workplace is that it essentially involves two sides of a coin an impairment of dignity, self-esteem, self-worth, respect, ubuntu, individual autonomy, and equality from a positive aspect and freedom from insult, degrading treatment, disrespect, abuse of trust and unfair discrimination from a negative aspect. The overlap between equality and dignity as founding values of the Constitution, constitutionally entrenched rights, and values underpinning the limitation clause in the Constitution is explored with a view to illustrating why sexual harassment is unacceptable in an open and democratic South Africa. The central theme of the thesis is that the future of the law on sexual harassment lies in the adoption of a multi-dimensional approach which focuses on dignity/ ubuntu because there can never be equality without respect for dignity/ ubuntu which is an essential pillar in the celebration of self-autonomy and humanity in a democratic society. A central focus of the research is that the harm of sexual harassment gives rise to various remedies, which are not mutually exclusive. The plaintiff can use one or more of the available remedies because sexual harassment is potentially a labour issue; a constitutional rights matter; a delict; unfair discrimination and can even manifest itself as a specific offence in criminal law. A wide range of data collection methods were used including reference to South African judicial precedent; legislation; selected foreign case law; the Constitution; textbooks; journal articles; feminist theories; and international conventions. The aim is to underscore the impairment suffered by women through sexual harassment, which includes economic harm, psychological harm, unfair discrimination, work sabotage, unequal access to employment opportunities and abuse of organizational power by supervisors. The multiple facets of the harm of sexual harassment such as treating women as sub-human, un-equal and as sub-citizens in total disregard of their constitutional rights, self-autonomy and ubuntu is highlighted in an effort to identify the essence of sexual harassment. The judicial tests, which determine whose perception of the nature of sexual harassment is decisive, are described. The focal point of the thesis advocates a judicial test for identifying sexual harassment, which is gender neutral, objective, and promotes the objects, purport, and spirit of the Bill of Rights by offering equal protection before the law. A critique of the current law on sexual harassment in South Africa is conducted in the light of the common-law principles of vicarious liability. An evaluation is made of how and to what extent the South African case law is compatible with Canadian and English authorities. This was done by broadening the scope of employment test to include approaches compatible with an abuse of power and trust; frolic of one's own; enterprise risk; mismanagement of duties; and abuse of supervisory authority and the sufficiently close nexus between the wrongful conduct and the employment. The United States supervisory harassment approach, which focuses on sexual harassment as an abuse of power or trust in employment relations, is critically regarded as having truly captured the essence of the risk of abuse inherent in the supervisor's delegated power. Statutory vicarious liability in terms of labour law is underscored because it is distinct from the common-law principles of vicarious liability in creating an element of deemed personal liability on the part of the employer for failure to take steps and ensure the eradication of gender discrimination. It is observed that women cannot be liberated as a class (gender equality) if they are not liberated as autonomous individuals (dignity). It is concluded that South African law is in harmony with the Canadian and English authorities on sexual harassment in the workplace and has the potential to deal adequately with sexual harassment cases in the workplace but only if attention is paid to the proposed emphasis and suggestions made in the thesis.

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / The Tax Administration Act 28 of 2011 is the most recent complete tax act to guide tax administration in South Africa and came into operation on 1 October 2012. The changes in the penalty regime in South Africa was that the understatement penalties, in sections 222 and 223 of the Tax Administration Act, replaced the additional tax that was previously levied in terms of section 76 of the Income Tax Act 58 of 1962. Understatement penalties are levied when a taxpayer understates his tax payable for a particular tax period. The understatement penalties are jointly determined by the behaviour of the taxpayer and other objective criteria that are listed in a table contained in section 223(1) of the Tax Administration Act. The report will focus on comparing the understatement penalties levied in South Africa and comparing it with understatement penalties levied in the United States of America (USA), Australia (AUS) and the United Kingdom (UK). The comparison will be used to determine how the understatement penalties are imposed in different cases and to determine if there are improvements that can be made to the current understatement penalties levied in South Africa. Keywords understatement penalty; understatement; behaviour; conduct; penalty; Tax Administration Act, United States of America (USA); United Kingdom (UK); Australia (AUS); South Africa (SA) / GR2018

<p>This thesis examined to what extent the current legislation protects the HIV positive employee against unfair discrimination and dismissal. The study gave short medical background to HIV/AIDS and introduced HIV discrimination by giving the historical background to HIV related discrimination. From this, the extent of stigmatization against this group was introduced.</p>

<p>This thesis examined to what extent the current legislation protects the HIV positive employee against unfair discrimination and dismissal. The study gave short medical background to HIV/AIDS and introduced HIV discrimination by giving the historical background to HIV related discrimination. From this, the extent of stigmatization against this group was introduced.</p>

E-commerce is growing rapidly due to the massive usage of the Internet to conduct commercial transactions. This growth has presented both customers and merchants with many advantages. However, one of the challenges in E-commerce is information security. In order to mitigate e-crime, the South African government promulgated laws that contain information security legal aspects that should be integrated into the establishment of information security. Although several authors have written about legal and policy aspects regarding information security in the South African context, it has not yet been explained how these aspects are used in the provision of information security in the South African corporate environment. This is the premise upon which the study was undertaken. Forty-five South African organisations participated in this research. Data gathering methods included individual interviews, website analysis, and document analysis. The findings of this study indicate that most organisations in South Africa are not integrating legal aspects into their information security policies. One of the most important outcomes of this study is the proposed Concept Model of Legal Compliance in the Corporate Environment. This Concept Model embodies the contribution of this study and demonstrates how legal requirements can be incorporated into information security endeavours. The fact that the proposed Concept Model is technology-independent and that it can be implemented in a real corporate environment, regardless of the organisation’s governance and management structure, holds great promise for the future of information security in South Africa and abroad. Furthermore, this thesis has generated a topology for linking legislation to the provision of information security which can be used by any academic or practitioner who intends to implement information security measures in line with the provisions of the law. It is on the basis of this premise that practitioners can, to some extent, construe that the integration of legislation into information security policies can be done in other South African organisations that did not participate in this study. Although this study has yielded theoretical, methodological and practical contributions, there is, in reality, more research work to be done in this area. / School of Computing / D. Phil. (Information Systems)

E-commerce is growing rapidly due to the massive usage of the Internet to conduct commercial transactions. This growth has presented both customers and merchants with many advantages. However, one of the challenges in E-commerce is information security. In order to mitigate e-crime, the South African government promulgated laws that contain information security legal aspects that should be integrated into the establishment of information security. Although several authors have written about legal and policy aspects regarding information security in the South African context, it has not yet been explained how these aspects are used in the provision of information security in the South African corporate environment. This is the premise upon which the study was undertaken. Forty-five South African organisations participated in this research. Data gathering methods included individual interviews, website analysis, and document analysis. The findings of this study indicate that most organisations in South Africa are not integrating legal aspects into their information security policies. One of the most important outcomes of this study is the proposed Concept Model of Legal Compliance in the Corporate Environment. This Concept Model embodies the contribution of this study and demonstrates how legal requirements can be incorporated into information security endeavours. The fact that the proposed Concept Model is technology-independent and that it can be implemented in a real corporate environment, regardless of the organisation’s governance and management structure, holds great promise for the future of information security in South Africa and abroad. Furthermore, this thesis has generated a topology for linking legislation to the provision of information security which can be used by any academic or practitioner who intends to implement information security measures in line with the provisions of the law. It is on the basis of this premise that practitioners can, to some extent, construe that the integration of legislation into information security policies can be done in other South African organisations that did not participate in this study. Although this study has yielded theoretical, methodological and practical contributions, there is, in reality, more research work to be done in this area. / School of Computing / D. Phil. (Information Systems)

The purpose of this research was to determine whether or not the South African public procurement regime, within the framework set out in section 217(1) of the Constitution 1996, complies with the internationally accepted objectives or principles of public procurement, as contained in the UNCITRAL Model Law on the Procurement of Goods, Construction and Services (1994) and the World Trade Organisation‟s Plurilateral Government Procurement Agreement, and how these objectives are balanced with the need for the government‟s socio-economic policies. The main features of the public procurement reforms after South Africa became a constitutional state are the provision of constitutional principles applicable to public procurement; the creation of a single national legislative framework in terms of the Public Finance Management Act 1 of 1999 and the Local Government: Municipal Finance Management Act 56 of 2003, applicable to organs of state in the national, provincial and local spheres of government; and the creation of a supply chain management function that is fully integrated with the financial management processes in government, in which decisions on public procurement are decentralised to the procuring entities. The following broad principles applicable to public procurement, which are common to the Model Law and the GPA, were identified: (a) Economy; (b) Competitiveness; (c) Effectiveness; (d) Transparency; (e) The combating of abuse; (f) The avoidance of risk; (g) Accountability; (h) Fairness and equitability; and (i) Integrity. / Private Law / LL.D.

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) / In this research report the South African taxation of carried interest in a private equity context is examined. The extent to which reform of that taxation should be considered is also presented in this report. The nature of carried interest in the South African private equity context is initially examined. Thereafter, a discussion of the relevant provisions of the Income Tax Act and related South African case law that would likely apply to the taxation of carried interest is set out. An analysis and determination of how appropriate and adequate the taxing provisions and relevant principles from case law are in the taxation of carried interest is provided. A recommendation for new legislation to deal with the taxation of carried interest has also been made. / MT2017