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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
101

The evolution of the corporate rules

Cornelissen, Carel January 2009 (has links)
Includes bibliographical references. / The aim and objective of the intended research under the abovementioned title is as follows: • Discuss the ambit of the corporate rules and the purpose for their enactment. • Provide an overview of the history of the corporate rules, in general, and some of the major year on year amendments, in particular, since their inception. • Highlight the significance of some of the major amendments, express a view on shortcomings, if any, and suggest further amendments, where necessary. • Discuss the relevant sections in the new Companies Bill and the affect it may have on the application of the corporate rules. • Discuss the extent of group taxation in short and consider, on a very high level, the advantages and disadvantages of introducing a group taxation regime in South Africa.
102

An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.

Mayezana, Mbuyiseli 27 January 2020 (has links)
This study focuses on the South African Revenue Service’s (SARS) powers to request “relevant material” as it pertains to the so called ‘lifestyle questionnaire”. It also deals with taxpayer’s rights in terms of the Tax Administration Act No. 28 of 2011 (TAA) and the Constitution of the Republic of South Africa, 1996 (the Constitution). Furthermore, the definition of “relevant material’ was discussed in order to establish whether or not a “lifestyle questionnaire” falls within the broad definition of “relevant material” as defined in the TAA and whether or not it infringes upon the taxpayer’s fundamental rights contained in the Bill of Rights. The taxpayer’s remedies were also examined. The South African Revenue Act No. 34 of 1997 (SARS Act) provides that SARS must ensure efficiency and effectiveness of collection of all revenue. SARS must perform this function in the most cost efficient manner and in accordance with the values and principles mentioned in section 195 of the Constitution. SARS administers various pieces of legislation including the (TAA). The TAA was promulgated on 4th July 2012, came into effect on 1 October 2012 and incorporated into once piece of legislation certain administrative sections generic to all tax Acts excluding the Customs and Excise Act. Both SARS and taxpayers must adhere to the Constitution of the Republic which is the supreme law of the country. Any law or conduct inconsistent with the Constitution is invalid. The Constitution consists of the Bill of Rights, a cornerstone of the South African democracy. SARS is an organ of state and therefore must respect, protect and promote the rights contained in the Bill of Rights. Since the introduction of the TAA, taxpayers feel that SARS’ powers have been enhanced. Section 46 of the TAA empowers SARS to request relevant material in various ways for the purpose of administration of a Tax Act, one of which could be by way of issuing a “lifestyle questionnaire” to taxpayers. A Lifestyle questionnaire requires details of the taxpayer’s assets and liabilities, income and expenses for the current and future tax years. Taxpayers often feel that this document is not specific but wide, because they are obliged to reveal everything to the SARS officials. This study reveals that the information requested though the “lifestyle questionnaire” is “in the opinion of SARS foreseeably relevant” for the administration of a tax Act. It therefore, falls within the definition of relevant material. Taxpayers may not without just cause refuse to complete and file the lifestyle questionnaire when requested to do so. It was further established that the Constitutional rights in the Bill of Rights are not absolute. Taxpayers who wish to challenge SARS’ decision to issue a lifestyle questionnaire need to be aware of their rights and the limitations thereof. In addition, this dissertation has revealed that a decision taken by SARS to issue a lifestyle questionnaire is an initial stage, the responses to which could trigger an investigation or audit and that the taxpayer’s Constitutional rights are not adversely affected by such a request. Therefore, taxpayers might encounter difficulty in successfully challenging SARS on judicial review by The High Court. The most suitable, cost effective and expeditious remedy that may be explored by any aggrieved taxpayer is that of the office of the Tax Ombudsman. The mandate of the Tax Ombud is to review and address any complaint by a taxpayer regarding a service or a procedural or administrative matter arising from the application of a tax Act
103

Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts

Van der Mescht, Elizabeth January 2012 (has links)
Includes abstract. / Includes bibliographical references. / The aim of this dissertation is to provide an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically to the capital gains tax effect on disposal for individuals and trusts.
104

A critical analysis of the fiscal incentives available in the renewable energy - a comparison between South Africa, India, China and Brazil

Hassim, Bilal January 2017 (has links)
South Africa relies significantly on the use of non-renewable resources to generate its electricity requirements. The release of carbon dioxide and other harmful gasses during the process of electricity generation has a negative impact on the quality of human and animal health and wellbeing. The South African renewable energy sector is currently in its infancy in comparison to the global renewable energy sector. A brief analysis and comparison of the renewable energy sectors of the other countries selected in this dissertation (i.e. Brazil, China and India) will be performed to highlight the common challenges in these countries in an effort to demonstrate the relevance and importance of the tax and limited related incentives to assist in reducing these challenges and increase the use of renewable energy resources in electricity power plants. Once the relevance and importance of tax and related incentives are highlighted, this dissertation analyses and examines the specific tax incentives available to enterprises operating in the renewable energy sector in South Africa, India, China and Brazil. Based on the analysis, recommendations and/or enhancements to the current corporate tax incentives available in South Africa will be discussed in detail. This dissertation will also discuss whether any of the recommendations and/or enhancements could be incorporated into the existing South African Special Economic Zones Act. As there are 108 solar and wind energy power plant being constructed in Brazil, but no significant corporate tax incentives currently available to qualifying taxpayers, the regulatory policy setting out the renewable energy targets and how it will be achieved is an important consideration. It was found that if there were periodic updates to the regulatory policy and it was mandatory for electricity utility companies (such as Eskom) to ensure that there is a mix between renewable energy and non-renewable energy sources based on the regulatory policy, it would ensure that the delays currently being experienced in the expansion of the renewable energy sector would be significantly reduced. This dissertation found further that the accelerated capital allowances available to qualifying taxpayers in South Africa are considerably more favourable than similar accelerated capital allowances available in the other countries selected in this dissertation.
105

The taxation of investment returns arising in collective investment schemes as compared to hedge funds

McCready, Susan January 2006 (has links)
Word processed copy. / Includes bibliographical references (leaves 113-114). / The thesis compares the taxation of the investment returns from a hedge fund to those derived from a collective investment scheme. Taxation within the investment entity and in the hands of the investor were considered, this yielding the overall effective tax rate on the return. The scope of the comparison was limited to the consideration of two types of investors only: a retirement fund and an individual.
106

International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?

Ritchie, Monique Adrienne January 2015 (has links)
Apportionment of input VAT and the mechanisms used to calculate apportionment have been a challenging issue since the inception of the Value-Added Tax Act No. 89 of 1991 in South Africa. This requirement to apportion input VAT has particular relevance to the retail industry due to the increase in the extension of credit which results in the receipt of taxable supplies (ordinary sales) and exempt supplies (interest income). As retailers are therefore making mixed supplies, they are required to apportion the input VAT paid on expenses. At present the standard method for input VAT apportionment in South Africa is the turnover basis however this method is not perceived as equitable by credit retailers. After an in-depth analysis of the retail industry in South Africa, its relevance to the South African economy and the impact of the requirement to apportion input VAT using the turnover method on listed companies within the South African retail industry, this paper analyses the treatment of VAT apportionment by the South African Revenue Service within the context of the Value-Added Tax Act No. 89 of 1991 and relevant South African case law. Recommendations for South Africa are then sought by studying the mechanisms for input VAT apportionment used in countries with VAT systems similar to that of South Africa. Included in this study are those countries which employ traditional VAT systems such as European Union member states and Mexico; and those countries which have implemented modern VAT systems such as New Zealand, Singapore, Australia and Canada. In addition, alternative approaches to address the root cause of the requirement to apportion input VAT used internationally are researched to the extent that these mechanisms have application to the retail industry in South Africa.
107

The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract

Maule, James Alexander Carteret 21 February 2019 (has links)
In 1992 the Taxation Sub-Committee of the South African Institute of Chartered Accountants noted that one of the primary problems facing the taxation of derivatives used as hedges was the capital/revenue distinction, due to the fact that the application of wellestablished legal principles to these new derivative instruments and investment strategies could lead to inequitable results. Notwithstanding recommendations that special rules be developed to govern the taxation of derivatives used as hedges, little has changed. The South African Revenue Service have stated in their 2014 'Tax Guide for Share Owners’ that the sale of futures contracts is likely to be on revenue account, even if used as a hedge against losses on underlying shares held as capital assets, ostensibly on the basis that such assets derive no return for the holder and are therefore only held to be realised at a profit. This study seeks to investigate whether or not the sale of a futures contract used as a hedge against losses on an underlying share investment, held as a capital asset, should be taxed on revenue account or if in fact an argument can be made for the gain realised on the derivative to be treated as capital in nature. Against a background on the mechanics of traded futures contracts and the adopting of a 'short position’, consideration will first be given to existing South African precedent and the authority cited by SARS in support of the expressed revenue treatment. Alternative arguments proposed by writers, based on the analogous treatment of insurance proceeds or the practice of 'following the underlying asset’, will be considered against both South African and international support. This study will then consider the application of common law principles of the capital/revenue determination to identify arguments applicable to futures hedging. It is submitted that some of these common law principles identified, in particular those relating to a taxpayer’s purpose, as compared with his or her intention, would provide a cogent argument in this regard. The above findings will then be critically evaluated to determine what, on balance, the correct tax treatment in the circumstances should be bearing in mind the words of Friedman J in ITC 1450 (1988) 51 SATC 70 at 76, and Smalberger JA in CIR v Pick n Pay Employee Share Purchase Trust (1992) 54 SATC 271 at 279: 'when all is said and done, whatever guidelines one chooses to follow, one should not be led to a result in one’s classification of a receipt as income or capital which is … contrary to sound commercial and good sense.’
108

Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners

Krige, André Claude 04 March 2020 (has links)
During the 1980’s and onwards, the Western Cape’s Tax and High Courts were inundated with cases relating to the capital vs revenue classification on receipts by landowners from mining operators. These cases became known, in the common parlance, as the Cape Sand Cases. The principles debated during these hearings, range from “corpus vs fructus” to “single transactions vs carrying on a trade” and “capital disposal vs productively employing a capital asset”. The general principles formed during the rulings on these cases, fell largely in favour of the tax authorities and served as a deterrent to taxpayers for incessantly challenging the status quo on the classification of receipts from similar sources. Recent review of contracts within the industry and landowner consideration for classifying income, still follow the guidance of these common law principles. This study examines some of these past cases to get a better understanding of the reasoning which has led to the outcomes previously derived. An assessment of the changes introduced to tax legislation is made in order to provide grounds for the potential deflection from the incumbent perceptions on the classification of receipts. The initial investigation leads to the focal point of this study, which is the introduction of the MPRDA (Mineral and Petroleum Resources Development Act, 2002). Relying on the MPRDA, along with court cases challenging some of its content, the position of landowners is distinguished from that held during the formation of the common law on the classification of their income. The common law principles are challenged and reasons given, for denying exclusive reliance on previous case law when adjudicating the classification of income. This study, along with possible restructuring of the contracts that underlie these transactions, serves as basis for challenging the current classification of income by landowners from mining operators, previously deemed to be revenue in nature.
109

An analysis of the income tax treatment of South African collective investment schemes in securities

Salmon, Catherine Anne January 2013 (has links)
Includes abstract. / Includes bibliographical references. / This dissertation analyses the legal nature of the relationship between a South African collective investment scheme in securities and the investors in such a scheme and on the basis of these findings identifies how the income tax treatment of such schemes differs, in law and in practice, from the tax treatment which would apply in the absence of any specific provisions in the Income Tax Act relating to these parties.
110

A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)

Steenkamp, Lee-Ann January 2011 (has links)
The objective of this study is therefore to conduct a critical analysis of the language of section 80M(1)(d) in order to determine its nature and scope.

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