Legal privilege in tax matters
- Authors: Delport, Jacqueline Hayley
- Date: 2016
- Subjects: Tax administration and procedure Tax consultants
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: http://hdl.handle.net/10948/12637 , vital:27101
- Description: In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal professional privilege for which all non-attorney tax practitioners have been lobbying for since the enactment of the Tax Administration Act. The stance taken by SARS in its non-response to the pleas for extension of legal professional privilege have both Constitutional and administrative consequences: constitutional consequences in the form of the infringement of the non-attorney tax practitioner’s right to equality and the taxpayer’s right to privacy: administrative consequences arise in the form of an infringement of an individual’s right to fair administrative justice under the Promotion of Administrative Justice Act. Foreign jurisdictions have been considered to determine whether South African is operating in line with international standards relating to legal professional privilege. Although, not every foreign jurisdiction examined for the purpose of this study, has implemented an extension of legal professional privilege, they have still ruled on the matter, or implemented an alternative solution, for example, a accountant concession for accountants. On this basis it is submitted that South Africa must implement a new provision within the Tax Administration Act defining the extension of legal professional privilege by law.
- Full Text:
- Date Issued: 2016
- Authors: Delport, Jacqueline Hayley
- Date: 2016
- Subjects: Tax administration and procedure Tax consultants
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: http://hdl.handle.net/10948/12637 , vital:27101
- Description: In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal professional privilege for which all non-attorney tax practitioners have been lobbying for since the enactment of the Tax Administration Act. The stance taken by SARS in its non-response to the pleas for extension of legal professional privilege have both Constitutional and administrative consequences: constitutional consequences in the form of the infringement of the non-attorney tax practitioner’s right to equality and the taxpayer’s right to privacy: administrative consequences arise in the form of an infringement of an individual’s right to fair administrative justice under the Promotion of Administrative Justice Act. Foreign jurisdictions have been considered to determine whether South African is operating in line with international standards relating to legal professional privilege. Although, not every foreign jurisdiction examined for the purpose of this study, has implemented an extension of legal professional privilege, they have still ruled on the matter, or implemented an alternative solution, for example, a accountant concession for accountants. On this basis it is submitted that South Africa must implement a new provision within the Tax Administration Act defining the extension of legal professional privilege by law.
- Full Text:
- Date Issued: 2016
The implications of the 2014 construction regulations for the Department of Public Works procurement system
- Authors: Matete, Kenevoe Rose
- Date: 2016
- Subjects: Construction industry -- Safety regulations -- South Africa Construction industry -- Standards -- South Africa Industrial procurement -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/10309 , vital:26651
- Description: The Organisation of Economic Co-operation and Development (OECD) notes that regulations seek to make improvements by changing individual or organisational behaviour in ways that generate positive impacts in terms of solving societal and economic problems. At its most basic level, regulations are designed to work according to implementation, leading to changes in behaviours that, in turn, lead to changes in outcomes. Such outcomes can be satisfaction in terms of an underlying problem or other (hopefully positive) changes in conditions in the world. Following this premise, this research project investigates the implications of the 2014 Construction Regulations for the Department of Public Works’ procurement system. The study also examines the contents of the construction Regulations; the impact of the Construction Regulations 2014 – permit-to-work; client / contractor procurement issues; the enforcement of compliance to permit-to-work requirements, and education and training demands in relation to health and safety (H&S) competency. The study shows that even though industry role players are relatively familiar with the Construction Regulations 2014, there is a common concern regarding competency (education and training) levels required for the implementation of the permit-to-work requirement of the regulations. The concerns focus on the ability of the Department of Labour (DoL) to process the permits. Based on the study’s findings, the research concludes that there would be cost implications for project actors when implementing the permit-to-work requirement and this cost factor could delay project initiation and planning, as well as service delivery.
- Full Text:
- Date Issued: 2016
- Authors: Matete, Kenevoe Rose
- Date: 2016
- Subjects: Construction industry -- Safety regulations -- South Africa Construction industry -- Standards -- South Africa Industrial procurement -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/10309 , vital:26651
- Description: The Organisation of Economic Co-operation and Development (OECD) notes that regulations seek to make improvements by changing individual or organisational behaviour in ways that generate positive impacts in terms of solving societal and economic problems. At its most basic level, regulations are designed to work according to implementation, leading to changes in behaviours that, in turn, lead to changes in outcomes. Such outcomes can be satisfaction in terms of an underlying problem or other (hopefully positive) changes in conditions in the world. Following this premise, this research project investigates the implications of the 2014 Construction Regulations for the Department of Public Works’ procurement system. The study also examines the contents of the construction Regulations; the impact of the Construction Regulations 2014 – permit-to-work; client / contractor procurement issues; the enforcement of compliance to permit-to-work requirements, and education and training demands in relation to health and safety (H&S) competency. The study shows that even though industry role players are relatively familiar with the Construction Regulations 2014, there is a common concern regarding competency (education and training) levels required for the implementation of the permit-to-work requirement of the regulations. The concerns focus on the ability of the Department of Labour (DoL) to process the permits. Based on the study’s findings, the research concludes that there would be cost implications for project actors when implementing the permit-to-work requirement and this cost factor could delay project initiation and planning, as well as service delivery.
- Full Text:
- Date Issued: 2016
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