Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions
- Authors: Zondi, Bonginkosi
- Date: 2019
- Subjects: Tax administration and procedure -- South Africa , Taxation -- Law and legislation -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/44269 , vital:37144
- Description: This study critically examines suspensive sale agreements and agreements subject to suspensive conditions in the South African taxation system. It examines challenges associated with the application of the disposal rules in the context of the Income Tax Act No. 58 of 1962, which includes capital gains tax, and Value-Added Tax Act No. 89 of 1991 relating to these types of agreements. The study also looks at those aspects in which these agreements generally differ and concur. As one of its areas of focus, the study inter alia makes a comparison of the South African approach to the timing of the tax incidence under these agreements, to the approaches adopted by other countries, namely Canada, Zimbabwe and the United States of America (USA).
- Full Text:
- Date Issued: 2019
- Authors: Zondi, Bonginkosi
- Date: 2019
- Subjects: Tax administration and procedure -- South Africa , Taxation -- Law and legislation -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/44269 , vital:37144
- Description: This study critically examines suspensive sale agreements and agreements subject to suspensive conditions in the South African taxation system. It examines challenges associated with the application of the disposal rules in the context of the Income Tax Act No. 58 of 1962, which includes capital gains tax, and Value-Added Tax Act No. 89 of 1991 relating to these types of agreements. The study also looks at those aspects in which these agreements generally differ and concur. As one of its areas of focus, the study inter alia makes a comparison of the South African approach to the timing of the tax incidence under these agreements, to the approaches adopted by other countries, namely Canada, Zimbabwe and the United States of America (USA).
- Full Text:
- Date Issued: 2019
Barriers to employment in Nelson Mandela Bay
- Authors: Frank, Virginia
- Date: 2014
- Subjects: Unemployment -- South Africa -- Nelson Mandela Bay Municipality , Labor market -- South Africa -- Nelson Mandela Bay Municipality , Poverty -- South Africa -- Nelson Mandela Bay Municipality
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9258 , http://hdl.handle.net/10948/d1021230
- Description: Unemployment is a huge challenge for the South African government and it has been identified as an important variable in the fight against poverty and inequality in the country. The unemployment rate in the Eastern Cape Province is higher than the national unemployment rates in the country and the unemployment rate in the Nelson Mandela Bay Municipality is higher than the provincial average. The purpose of this study is to uncover the barriers to employment in Nelson Mandela Bay. Chapter one presents the rationale and background to the study including the research aims, objectives and the scope of the research. Chapter two provides an extensive literature review about the major factors that influence unemployment rates, the government inititiatives that were deployed to reduce unemployment rates in the country and the impact of labour market inflexibility on employment outcomes. Chapter three provides the research methodology followed in this study and chapter four includes an analysis and discussions of the questionnaire data. Chapter five concludes the research report with recommendations for policymakers.
- Full Text:
- Date Issued: 2014
- Authors: Frank, Virginia
- Date: 2014
- Subjects: Unemployment -- South Africa -- Nelson Mandela Bay Municipality , Labor market -- South Africa -- Nelson Mandela Bay Municipality , Poverty -- South Africa -- Nelson Mandela Bay Municipality
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9258 , http://hdl.handle.net/10948/d1021230
- Description: Unemployment is a huge challenge for the South African government and it has been identified as an important variable in the fight against poverty and inequality in the country. The unemployment rate in the Eastern Cape Province is higher than the national unemployment rates in the country and the unemployment rate in the Nelson Mandela Bay Municipality is higher than the provincial average. The purpose of this study is to uncover the barriers to employment in Nelson Mandela Bay. Chapter one presents the rationale and background to the study including the research aims, objectives and the scope of the research. Chapter two provides an extensive literature review about the major factors that influence unemployment rates, the government inititiatives that were deployed to reduce unemployment rates in the country and the impact of labour market inflexibility on employment outcomes. Chapter three provides the research methodology followed in this study and chapter four includes an analysis and discussions of the questionnaire data. Chapter five concludes the research report with recommendations for policymakers.
- Full Text:
- Date Issued: 2014
Official development assistance (ODA): coordination, management and its impact in the National Department of Science and Technology (DST)
- Authors: Tena, Mokgadi
- Date: 2013
- Subjects: Economic sssistance -- South Africa , Economic development -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9161 , http://hdl.handle.net/10948/d1020023
- Description: South Africa (SA) has been a recipient of Official Development Assistance (ODA) prior to the democratic elections in 1994. Even though there has been progress in terms of aligning the ODA to SA government priorities and the good aid management principles, it has been a challenge to trace the amount of the ODA received across government departments and its impact thereon. For various reasons, reporting on the impact of the ODA has been very challenging for most of the departments. Some departments do not use government systems such as the Reconstruction and Development Programme (RDP) account, through which it is required by the Policy Framework and Procedural Guidelines for the Management of ODA that all funds are transferred and channelled. As stipulated in the Policy Framework and Procedural Guidelines for the Management of ODA, the ODA is targeted towards innovation, piloting and value-add, as it only constitutes 1.5 percent of the overall budget of the country. As a result, most government departments utilise ODA as a gap-filler, to pay for unplanned activities that would have otherwise not been budgeted for in the government’s fiscal budget. This leads to departments not reporting as they fear that the ODA will then be withdrawn from them (Policy Guidelines2003). The Department of Science and Technology is one of the South African government departments that received high ODA for the period 2005-2011. The department not only spans across all sectors in terms of research and capacity development, but it has also established strategic international partnerships to collaborate in the research arena. In light of the above, it is interesting to explore how coordination is carried out and what impact if any; 2 the ODA has on the proposed Department of Science and Technology projects. This study explores the Department of Science and Technology, which is a recipient and implementer of ODA, and analyses how they co-ordinate, utilise and report on the ODA. The project that will be analysed is a Sector Budget Support Programme that focuses on poverty alleviation within the capacity development sector.
- Full Text:
- Date Issued: 2013
- Authors: Tena, Mokgadi
- Date: 2013
- Subjects: Economic sssistance -- South Africa , Economic development -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9161 , http://hdl.handle.net/10948/d1020023
- Description: South Africa (SA) has been a recipient of Official Development Assistance (ODA) prior to the democratic elections in 1994. Even though there has been progress in terms of aligning the ODA to SA government priorities and the good aid management principles, it has been a challenge to trace the amount of the ODA received across government departments and its impact thereon. For various reasons, reporting on the impact of the ODA has been very challenging for most of the departments. Some departments do not use government systems such as the Reconstruction and Development Programme (RDP) account, through which it is required by the Policy Framework and Procedural Guidelines for the Management of ODA that all funds are transferred and channelled. As stipulated in the Policy Framework and Procedural Guidelines for the Management of ODA, the ODA is targeted towards innovation, piloting and value-add, as it only constitutes 1.5 percent of the overall budget of the country. As a result, most government departments utilise ODA as a gap-filler, to pay for unplanned activities that would have otherwise not been budgeted for in the government’s fiscal budget. This leads to departments not reporting as they fear that the ODA will then be withdrawn from them (Policy Guidelines2003). The Department of Science and Technology is one of the South African government departments that received high ODA for the period 2005-2011. The department not only spans across all sectors in terms of research and capacity development, but it has also established strategic international partnerships to collaborate in the research arena. In light of the above, it is interesting to explore how coordination is carried out and what impact if any; 2 the ODA has on the proposed Department of Science and Technology projects. This study explores the Department of Science and Technology, which is a recipient and implementer of ODA, and analyses how they co-ordinate, utilise and report on the ODA. The project that will be analysed is a Sector Budget Support Programme that focuses on poverty alleviation within the capacity development sector.
- Full Text:
- Date Issued: 2013
The education sector as an essential service
- Authors: Adams, Anton John
- Date: 2011
- Subjects: Educational law and legislation -- South Africa , Teachers -- Legal status, laws, etc. -- South Africa , Right to education -- Law and legislation -- South Africa , Basic education -- South Africa , Human rights -- Study and teaching
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:10188 , http://hdl.handle.net/10948/1573 , Educational law and legislation -- South Africa , Teachers -- Legal status, laws, etc. -- South Africa , Right to education -- Law and legislation -- South Africa , Basic education -- South Africa , Human rights -- Study and teaching
- Description: Because of the impact of teacher strikes on education there has been a call to declare the teacher‟s profession an essential service and thus prohibit them from striking. This call was made by the Democratic Alliance (DA). The Democratic Alliance arguments in their application to the Essential Services Committee was based on the fact that education in South Africa is in a crisis and the life-altering inconvenience this caused for children. The combined teacher unions in the Education Labour Relations Council (ELRC) expressed their concerns over the DA‟s call for education to be declared an Essential Service. The Bill of Rights grants every employee the fundamental right to strike. This is an absolute and should always be exercised under certain controlled conditions, as stipulated by the Labour Relations Act 66 of 1995. Convention 87 of the International Labour Organising (ILO) recognises the right of trade unions, as an organisation of workers set up to further and defend their interest (Article 10), to formulate their programs and organise their activities (Article 3); this means that unions have the right to negotiate with employers and to express their views on economic and social issues affecting the occupational interest of their members. This constitutes the position that the right to strike is one of the legitimate and indeed essential means available to workers for furthering and defending their occupational interest. Balanced against the right of every teacher to strike is the right of everyone to have a basic education as set out in section 29 of the Constitution. In terms of section 29(1)(a) everyone has a right, enforceable against the state, to basic education. This creates a strong positive right. Aspects of the right to education are found in human rights treaties and declarations. This right to education is contained in article 26 of the Universal Declaration of Human Rights (1948) which states that “everyone has the right to education”. The International Covenant of Economic, Social and Cultural v Rights of 1966 covers the right to education comprehensively, especially article 13 and 14. In 1989 the Convention on the Rights of the Child further confirmed this right. The right to a basic education is further enhanced by section 28(2) of the Constitution “(a) child‟s best interest is of paramount importance in every matter concerning the child”. It is significant to note that in 2007 the Constitutional Court elevated the “best interest” principle to a right. This implies that the best interest of the child would be the decisive factor in each matter that affects the child. In deciding to declare the teaching profession as an essential service constitutional rights must be balanced. These are the right to strike, the right to a basic education and the best interest of the child principle.
- Full Text:
- Date Issued: 2011
- Authors: Adams, Anton John
- Date: 2011
- Subjects: Educational law and legislation -- South Africa , Teachers -- Legal status, laws, etc. -- South Africa , Right to education -- Law and legislation -- South Africa , Basic education -- South Africa , Human rights -- Study and teaching
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:10188 , http://hdl.handle.net/10948/1573 , Educational law and legislation -- South Africa , Teachers -- Legal status, laws, etc. -- South Africa , Right to education -- Law and legislation -- South Africa , Basic education -- South Africa , Human rights -- Study and teaching
- Description: Because of the impact of teacher strikes on education there has been a call to declare the teacher‟s profession an essential service and thus prohibit them from striking. This call was made by the Democratic Alliance (DA). The Democratic Alliance arguments in their application to the Essential Services Committee was based on the fact that education in South Africa is in a crisis and the life-altering inconvenience this caused for children. The combined teacher unions in the Education Labour Relations Council (ELRC) expressed their concerns over the DA‟s call for education to be declared an Essential Service. The Bill of Rights grants every employee the fundamental right to strike. This is an absolute and should always be exercised under certain controlled conditions, as stipulated by the Labour Relations Act 66 of 1995. Convention 87 of the International Labour Organising (ILO) recognises the right of trade unions, as an organisation of workers set up to further and defend their interest (Article 10), to formulate their programs and organise their activities (Article 3); this means that unions have the right to negotiate with employers and to express their views on economic and social issues affecting the occupational interest of their members. This constitutes the position that the right to strike is one of the legitimate and indeed essential means available to workers for furthering and defending their occupational interest. Balanced against the right of every teacher to strike is the right of everyone to have a basic education as set out in section 29 of the Constitution. In terms of section 29(1)(a) everyone has a right, enforceable against the state, to basic education. This creates a strong positive right. Aspects of the right to education are found in human rights treaties and declarations. This right to education is contained in article 26 of the Universal Declaration of Human Rights (1948) which states that “everyone has the right to education”. The International Covenant of Economic, Social and Cultural v Rights of 1966 covers the right to education comprehensively, especially article 13 and 14. In 1989 the Convention on the Rights of the Child further confirmed this right. The right to a basic education is further enhanced by section 28(2) of the Constitution “(a) child‟s best interest is of paramount importance in every matter concerning the child”. It is significant to note that in 2007 the Constitutional Court elevated the “best interest” principle to a right. This implies that the best interest of the child would be the decisive factor in each matter that affects the child. In deciding to declare the teaching profession as an essential service constitutional rights must be balanced. These are the right to strike, the right to a basic education and the best interest of the child principle.
- Full Text:
- Date Issued: 2011
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