Capital v Revenue: the income tax test of intention
- Authors: Haworth, Christi-Anne
- Date: 2018
- Subjects: Income tax -- Law and legislation -- New Zealand , Income tax -- Law and legislation -- South Africa Taxation -- Law and legislation -- South Africa Taxation -- Law and legislation -- New Zealand Tax planning
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: http://hdl.handle.net/10948/30028 , vital:30811
- Description: The purpose of this research was to identify and comment on various interpretive problems posed by using ‘intention’ as a legal test to classify a taxpayer’s taxable gross income. Using an integrative literature review method, the research provides a detailed discussion of the historical interpretation of this test, and identifies various interpretive problems arising from the inconsistent and differing interpretation of this test by the courts. Having identified that certain jurists and authors take guidance from criminal law in their interpretation of intention, an analysis of the approach in this area of law, as well as in the law of delict is made. The difference between motive and intention forms part of this discussion. The conclusion is drawn that intention as it is used in the criminal law is not an appropriate test to be applied in income tax. Having drawn this conclusion, and expanding on an identified jurisdiction a comparison is drawn between the approach by courts in New Zealand and courts in South Africa regarding the purpose with which a taxpayer acquires an asset or undertakes a transaction. The difference between purpose and intention is expanded upon and explained as it is seen by the courts in this jurisdiction. Throughout the body of the treatise certain recommendations are made, and parallels are drawn between the South African approach and the approach in New Zealand.
- Full Text:
- Date Issued: 2018
- Authors: Haworth, Christi-Anne
- Date: 2018
- Subjects: Income tax -- Law and legislation -- New Zealand , Income tax -- Law and legislation -- South Africa Taxation -- Law and legislation -- South Africa Taxation -- Law and legislation -- New Zealand Tax planning
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: http://hdl.handle.net/10948/30028 , vital:30811
- Description: The purpose of this research was to identify and comment on various interpretive problems posed by using ‘intention’ as a legal test to classify a taxpayer’s taxable gross income. Using an integrative literature review method, the research provides a detailed discussion of the historical interpretation of this test, and identifies various interpretive problems arising from the inconsistent and differing interpretation of this test by the courts. Having identified that certain jurists and authors take guidance from criminal law in their interpretation of intention, an analysis of the approach in this area of law, as well as in the law of delict is made. The difference between motive and intention forms part of this discussion. The conclusion is drawn that intention as it is used in the criminal law is not an appropriate test to be applied in income tax. Having drawn this conclusion, and expanding on an identified jurisdiction a comparison is drawn between the approach by courts in New Zealand and courts in South Africa regarding the purpose with which a taxpayer acquires an asset or undertakes a transaction. The difference between purpose and intention is expanded upon and explained as it is seen by the courts in this jurisdiction. Throughout the body of the treatise certain recommendations are made, and parallels are drawn between the South African approach and the approach in New Zealand.
- Full Text:
- Date Issued: 2018
The efficacy of the Truth and Reconciliation Commission hearings in East London: perceptions of participants
- Authors: Pule, Quincy
- Date: 2012
- Subjects: South Africa. Truth and Reconciliation Commission , Reconciliation -- Political aspects -- South Africa , Human rights -- South Africa , Political crimes and offenses -- Investigation -- South Africa
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: vital:8304 , http://hdl.handle.net/10948/d1019920
- Description: This study examines the degree to which the Truth and Reconciliation Commission hearings in East London have mitigated the impact of gross human rights violations on some of the Duncan Village victims. The research draws upon responses from a convenience sample of victims of apartheid atrocities guided by their own individual experiences, literature on conflict management, and TRC hearings that took place in other African states. The East London TRC hearings alert one to the brutality of the apartheid regime whose political intolerance unleashed violence against ordinary citizens of East London. Despite being seen as a witch hunt against the apartheid security establishment, most of the victims feel the TRC opened lines of communication between former enemies, although one cannot conclusively say that total reconciliation between victims and perpetrators has been achieved. Insofar as telling the truth is concerned, the concept defies unanimous acceptance as a contributor to peaceful co-existence. The mere fact that some perpetrators refused to appear before the TRC is an indication that the value attached to it differs from person to person, particularly in a situation where the political landscape is characterized by intimidation and fear. The treatise unveils the East London TRC as a platform for compromise as some of the victims felt anger and hatred for the perpetrators would amount to perpetual self-imposed ostracism. Noting that the TRC was never meant to hurt anyone, the treatise ushers one into a space where reconciliation takes precedence over vengeance.
- Full Text:
- Date Issued: 2012
- Authors: Pule, Quincy
- Date: 2012
- Subjects: South Africa. Truth and Reconciliation Commission , Reconciliation -- Political aspects -- South Africa , Human rights -- South Africa , Political crimes and offenses -- Investigation -- South Africa
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: vital:8304 , http://hdl.handle.net/10948/d1019920
- Description: This study examines the degree to which the Truth and Reconciliation Commission hearings in East London have mitigated the impact of gross human rights violations on some of the Duncan Village victims. The research draws upon responses from a convenience sample of victims of apartheid atrocities guided by their own individual experiences, literature on conflict management, and TRC hearings that took place in other African states. The East London TRC hearings alert one to the brutality of the apartheid regime whose political intolerance unleashed violence against ordinary citizens of East London. Despite being seen as a witch hunt against the apartheid security establishment, most of the victims feel the TRC opened lines of communication between former enemies, although one cannot conclusively say that total reconciliation between victims and perpetrators has been achieved. Insofar as telling the truth is concerned, the concept defies unanimous acceptance as a contributor to peaceful co-existence. The mere fact that some perpetrators refused to appear before the TRC is an indication that the value attached to it differs from person to person, particularly in a situation where the political landscape is characterized by intimidation and fear. The treatise unveils the East London TRC as a platform for compromise as some of the victims felt anger and hatred for the perpetrators would amount to perpetual self-imposed ostracism. Noting that the TRC was never meant to hurt anyone, the treatise ushers one into a space where reconciliation takes precedence over vengeance.
- Full Text:
- Date Issued: 2012
An assessment of the accelerated professional trade competency development programme within the department of public works in the province of the Eastern Cape
- Authors: George, Thembakazi Caroline
- Date: 2008
- Subjects: Construction workers -- Training of -- South Africa , Skilled labor -- South Africa -- Eastern Cape , Construction workers -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8223 , http://hdl.handle.net/10948/959 , Construction workers -- Training of -- South Africa , Skilled labor -- South Africa -- Eastern Cape , Construction workers -- South Africa -- Eastern Cape
- Description: In an attempt to address the challenges relating to the lack of well-trained and skilled workers, which directly impacts on the quality of products delivered by the construction sector, this study focuses on an assessment of the Accelerated Professional Trade Competency Development Programme within the Department of Public Works in the province of the Eastern Cape in South Africa. The main focal area of the study is the OR Tambo Region. These challenges manifest themselves through, among others, backlogs in the delivery of housing by the Eastern Cape Department of Housing and Local Government where the majority of houses demonstrate poor workmanship. Hence the Department of Public works has introduced the Accelerated Professional Trade Competency Development Programme. This study investigates the effectiveness of the implementation of the Accelerated Professional Trade Competency Development Programme. Particular attention is paid to the extent to which the Programme contributes towards the development of qualified artisans and what improvement areas can be effected to achieve its objectives.
- Full Text:
- Date Issued: 2008
- Authors: George, Thembakazi Caroline
- Date: 2008
- Subjects: Construction workers -- Training of -- South Africa , Skilled labor -- South Africa -- Eastern Cape , Construction workers -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8223 , http://hdl.handle.net/10948/959 , Construction workers -- Training of -- South Africa , Skilled labor -- South Africa -- Eastern Cape , Construction workers -- South Africa -- Eastern Cape
- Description: In an attempt to address the challenges relating to the lack of well-trained and skilled workers, which directly impacts on the quality of products delivered by the construction sector, this study focuses on an assessment of the Accelerated Professional Trade Competency Development Programme within the Department of Public Works in the province of the Eastern Cape in South Africa. The main focal area of the study is the OR Tambo Region. These challenges manifest themselves through, among others, backlogs in the delivery of housing by the Eastern Cape Department of Housing and Local Government where the majority of houses demonstrate poor workmanship. Hence the Department of Public works has introduced the Accelerated Professional Trade Competency Development Programme. This study investigates the effectiveness of the implementation of the Accelerated Professional Trade Competency Development Programme. Particular attention is paid to the extent to which the Programme contributes towards the development of qualified artisans and what improvement areas can be effected to achieve its objectives.
- Full Text:
- Date Issued: 2008
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