A comparative analysis of the new behaviours and terms introduced in the understatement penalty table in section 223 of the Tax Administration Act
- Authors: Doolan, Kim
- Date: 2017
- Subjects: South Africa. Tax Administration Act, 2011 , Taxation -- South Africa , Taxation -- Law and legislation -- South Africa , Tax administration and procedure -- Law and legislation -- South Africa , Tax penalties -- Law and legislation -- South Africa , Taxpayer compliance -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5802 , vital:20977
- Description: The Tax Administration Act became effective on the 1 October 2012 and in Chapter 16 introduced the understatement penalty regime which replaced section 76 of the Income Tax Act. The understatement penalty is calculated by applying a percentage in terms of the table included in section 223 of the Tax Administration Act to the shortfall in tax giving rise to the imposition of the penalty. There are five behaviours reflected in the understatement penalty table in section 223, namely, “substantial understatement”, “reasonable care not taken in completing return”, “no reasonable grounds for tax position taken”, “gross negligence” and “intentional tax evasion”. “Substantial understatement” is the only behaviour defined in the Tax Administration Act. Section 222(1) of the Tax Administration Act requires SARS to impose the penalty reflected in the table in the event of an “understatement”, unless the “understatement” results from a “bona fide inadvertent error”. The term “bona fide inadvertent error” is not defined in the Tax Administration Act; neither is the term “obstructive”. The Memorandum on the Objects of the Tax Administration Laws Amendment Bill confirmed that guidance would be developed in this regard for the use of taxpayers and SARS officials. This guidance has not yet been released. Media reports express the view that the lack of definition of the behaviours is problematic for both SARS and taxpayers as the table is new and there is still room for interpretation and understanding of the meaning of each of the behaviours. The primary goal of this study was is to obtain a better understanding of the meaning of the new behaviours and terms introduced in the understatement penalty table. In addressing this main goal, the penalty tables and behaviours in legislation in New Zealand were compared to South Africa’s understatement penalty. The similarities and differences between the understatement penalty imposed in terms of Chapter 16 of the Tax Administration Act and the additional tax previously imposed in terms of section 76 of the Income Tax Act were also discussed to determine whether this would be of assistance in enabling a better understanding of the meaning of the behaviours and terms in section 223. Guidance on the interpretation of the various behaviours and terms was developed and a definition was proposed for the meaning of “bona fide inadvertent error” and “obstructive” to assist in the objective and consistent application of the understatement penalty table in relation to each shortfall identified. The proposed definition for “bona fide inadvertent error” is as follows: “An honest mistake made or simple oversight, which the taxpayer was not aware of, despite taking reasonable care and displaying a prudent attitude while making a genuine attempt to comply with all applicable tax obligations.” The definition for “obstructive” is proposed as: “Deliberately interfering with, causing difficulties (impeding) or delays in, or preventing the progress of a SARS audit or review.”
- Full Text:
- Date Issued: 2017
- Authors: Doolan, Kim
- Date: 2017
- Subjects: South Africa. Tax Administration Act, 2011 , Taxation -- South Africa , Taxation -- Law and legislation -- South Africa , Tax administration and procedure -- Law and legislation -- South Africa , Tax penalties -- Law and legislation -- South Africa , Taxpayer compliance -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5802 , vital:20977
- Description: The Tax Administration Act became effective on the 1 October 2012 and in Chapter 16 introduced the understatement penalty regime which replaced section 76 of the Income Tax Act. The understatement penalty is calculated by applying a percentage in terms of the table included in section 223 of the Tax Administration Act to the shortfall in tax giving rise to the imposition of the penalty. There are five behaviours reflected in the understatement penalty table in section 223, namely, “substantial understatement”, “reasonable care not taken in completing return”, “no reasonable grounds for tax position taken”, “gross negligence” and “intentional tax evasion”. “Substantial understatement” is the only behaviour defined in the Tax Administration Act. Section 222(1) of the Tax Administration Act requires SARS to impose the penalty reflected in the table in the event of an “understatement”, unless the “understatement” results from a “bona fide inadvertent error”. The term “bona fide inadvertent error” is not defined in the Tax Administration Act; neither is the term “obstructive”. The Memorandum on the Objects of the Tax Administration Laws Amendment Bill confirmed that guidance would be developed in this regard for the use of taxpayers and SARS officials. This guidance has not yet been released. Media reports express the view that the lack of definition of the behaviours is problematic for both SARS and taxpayers as the table is new and there is still room for interpretation and understanding of the meaning of each of the behaviours. The primary goal of this study was is to obtain a better understanding of the meaning of the new behaviours and terms introduced in the understatement penalty table. In addressing this main goal, the penalty tables and behaviours in legislation in New Zealand were compared to South Africa’s understatement penalty. The similarities and differences between the understatement penalty imposed in terms of Chapter 16 of the Tax Administration Act and the additional tax previously imposed in terms of section 76 of the Income Tax Act were also discussed to determine whether this would be of assistance in enabling a better understanding of the meaning of the behaviours and terms in section 223. Guidance on the interpretation of the various behaviours and terms was developed and a definition was proposed for the meaning of “bona fide inadvertent error” and “obstructive” to assist in the objective and consistent application of the understatement penalty table in relation to each shortfall identified. The proposed definition for “bona fide inadvertent error” is as follows: “An honest mistake made or simple oversight, which the taxpayer was not aware of, despite taking reasonable care and displaying a prudent attitude while making a genuine attempt to comply with all applicable tax obligations.” The definition for “obstructive” is proposed as: “Deliberately interfering with, causing difficulties (impeding) or delays in, or preventing the progress of a SARS audit or review.”
- Full Text:
- Date Issued: 2017
Lurking or listening? an ethnographic study of online and offline student political participation through the #MustFall protests at Rhodes University
- Authors: Govender, Carissa Jade
- Date: 2017
- Subjects: #Feesmustfall , #Rhodesmustfall , Social media -- Political aspects -- South Africa , Social movements -- South Africa , Political participation -- South Africa , Online social networks -- Political aspects -- South Africa , Student movements -- South Africa , Rhodes University -- Students
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/35123 , vital:24330
- Description: The way media is created and consumed plays an important role in political participation as it provides information, guides thinking and allows citizens to make informed political choices. It can also interrogate the status quo and challenge existing systems or power relations. This thesis discusses the use of social media by Rhodes University students in the context of the 2015 #RhodesMustFall and #FeesMustFall protests in South Africa. This thesis interrogates the concept of slacktivism, a term used to describe online or digital activism which is considered to be less active and not as effective as physical activism. Furthermore, the thesis acknowledges that even when digital political participation is recognised, the emphasis and value is placed on those who speak and create content. The thesis examines the notion of participation and what counts as active citizenship. In particular, the majority of social media users who merely lurk and never contribute to content creation or online discussions are further investigated. The qualitative methodological approach used for this thesis involved three parts which looked at student activity on Facebook, student engagement offline, and how students made sense of their online and offline involvement. Firstly, a cyberethnographic investigation was done in order to understand the cyber world in which students are present. Thereafter, a participant observation was carried out to immerse myself in the offline spaces that students engaged in politically, to get a better sense of how their online presence influenced or supplemented their offline activity. Finally, individual interviews were carried out with lurkers to determine why they did not participate in traditional ways, both online and offline. The findings suggest that lurkers are in fact doing more than just being passively present. The high levels of attention paid to content posted by others on social media, as well as the way that the content influences their offline lives suggest that the choice to lurk is far more active than assumed. Students are consciously deciding to lurk for a multitude of reasons, one of which is for the opportunity to learn. Social media is a fast developing; increasingly used form of communication and how political communication across social media platforms is framed affects what we consider to be active engagement. By using theories of listening and emotion talk, the thesis provides new ways of understanding lurking by Rhodes University students on social media, which in turn can lead to better listening, better understanding and greater political participation.
- Full Text:
- Date Issued: 2017
- Authors: Govender, Carissa Jade
- Date: 2017
- Subjects: #Feesmustfall , #Rhodesmustfall , Social media -- Political aspects -- South Africa , Social movements -- South Africa , Political participation -- South Africa , Online social networks -- Political aspects -- South Africa , Student movements -- South Africa , Rhodes University -- Students
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/35123 , vital:24330
- Description: The way media is created and consumed plays an important role in political participation as it provides information, guides thinking and allows citizens to make informed political choices. It can also interrogate the status quo and challenge existing systems or power relations. This thesis discusses the use of social media by Rhodes University students in the context of the 2015 #RhodesMustFall and #FeesMustFall protests in South Africa. This thesis interrogates the concept of slacktivism, a term used to describe online or digital activism which is considered to be less active and not as effective as physical activism. Furthermore, the thesis acknowledges that even when digital political participation is recognised, the emphasis and value is placed on those who speak and create content. The thesis examines the notion of participation and what counts as active citizenship. In particular, the majority of social media users who merely lurk and never contribute to content creation or online discussions are further investigated. The qualitative methodological approach used for this thesis involved three parts which looked at student activity on Facebook, student engagement offline, and how students made sense of their online and offline involvement. Firstly, a cyberethnographic investigation was done in order to understand the cyber world in which students are present. Thereafter, a participant observation was carried out to immerse myself in the offline spaces that students engaged in politically, to get a better sense of how their online presence influenced or supplemented their offline activity. Finally, individual interviews were carried out with lurkers to determine why they did not participate in traditional ways, both online and offline. The findings suggest that lurkers are in fact doing more than just being passively present. The high levels of attention paid to content posted by others on social media, as well as the way that the content influences their offline lives suggest that the choice to lurk is far more active than assumed. Students are consciously deciding to lurk for a multitude of reasons, one of which is for the opportunity to learn. Social media is a fast developing; increasingly used form of communication and how political communication across social media platforms is framed affects what we consider to be active engagement. By using theories of listening and emotion talk, the thesis provides new ways of understanding lurking by Rhodes University students on social media, which in turn can lead to better listening, better understanding and greater political participation.
- Full Text:
- Date Issued: 2017
Understanding social-ecological changes in Fairbairn village, Eastern Cape
- Authors: Falayi, Menelisi
- Date: 2017
- Subjects: Fairbairn Village (Eastern Cape, South Africa) , Rural development -- South Africa -- Eastern Cape -- Fairbairn Village , Land tenure -- South Africa -- Eastern Cape -- Fairbairn Village
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/7408 , vital:21257
- Description: The world is becoming increasingly complex and uncertain due to increasing levels of social- ecological change. Rural communities in sub-Saharan Africa are faced with multiple interconnected challenges such as population growth, environmental change, economic recession and climatic changes, amongst others. Such challenges can play a key role in determining vulnerability and food security, particularly for natural resource product- dependent societies that have limited livelihood sources. Studies that consider understanding how society and ecosystems simultaneously interact and respond to new and exacerbated drivers are increasingly needed. Therefore, this study was conducted in Fairbairn village, Eastern Cape, South Africa with the purpose of exploring multi-scale historical processes and current related trends in livelihood and environmental change, and the implications for future trajectories under a changing climate. This study applied social-ecological thinking and several conceptual approaches were combined to provide a lens for exploring the changes taking place. These included, inter alia, complexity theory, social-ecological systems, the sustainable livelihoods approach and the Intergovernmental Platform on Biodiversity and Ecosystem Services framework and principles. The study employed a mixed method approach to gather data, which included a household survey, aerial photography, historical records as well as Participatory Learning and Action, focus group discussions, and Participatory Scenario techniques. Quantitative data were analysed using Excel and Statistica version 13, whilst coding was used for thematic analysis of qualitative data. The main objective of this study was to explore multi-scale historical processes and current related trends of livelihood and environmental change, and the implications of these for future trajectories under a changing climate. Livelihood and landscape changes in Fairbairn village are embedded within a history of direct state intervention and more recently, improvements in basic service delivery. The findings show that natural resource products still form an important part of people’s livelihoods despite many other changes over the last fifteen years. A high proportion of households continue to utilise different products to meet household needs. The most widely used products are fuelwood, wild herbs and wild fruits. More so, my results revealed a significant increase in the number of people commercialising natural resource products over the past fifteen years. Furthermore, I found that rural livelihoods in Fairbairn are heavily dependent on external income and consumption and have become increasingly divorced from local production patterns. My results depict a steady decline of cultivated fields with a corresponding increase of home gardens since the 1960s. Therefore, the results demonstrate that current livelihood strategies are an expression of historical processes interacting with current contextual complexities. Given the complex and multidimensional issues at play in Fairbairn, the study highlights that there is no straightforward answer regarding future livelihood strategies. However, participatory scenario deliberations revealed that the youth were much more open to diversified and even very different forms of livelihood strategies in the future, whilst community leaders and elders remained firmly attached to farming activities. Understanding the diversity of past livelihood changes, together with current trends, can help to better contextualise future livelihood trajectories and this can therefore help rural communities identify and avoid undesirable futures under a changing climate.
- Full Text:
- Date Issued: 2017
- Authors: Falayi, Menelisi
- Date: 2017
- Subjects: Fairbairn Village (Eastern Cape, South Africa) , Rural development -- South Africa -- Eastern Cape -- Fairbairn Village , Land tenure -- South Africa -- Eastern Cape -- Fairbairn Village
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/7408 , vital:21257
- Description: The world is becoming increasingly complex and uncertain due to increasing levels of social- ecological change. Rural communities in sub-Saharan Africa are faced with multiple interconnected challenges such as population growth, environmental change, economic recession and climatic changes, amongst others. Such challenges can play a key role in determining vulnerability and food security, particularly for natural resource product- dependent societies that have limited livelihood sources. Studies that consider understanding how society and ecosystems simultaneously interact and respond to new and exacerbated drivers are increasingly needed. Therefore, this study was conducted in Fairbairn village, Eastern Cape, South Africa with the purpose of exploring multi-scale historical processes and current related trends in livelihood and environmental change, and the implications for future trajectories under a changing climate. This study applied social-ecological thinking and several conceptual approaches were combined to provide a lens for exploring the changes taking place. These included, inter alia, complexity theory, social-ecological systems, the sustainable livelihoods approach and the Intergovernmental Platform on Biodiversity and Ecosystem Services framework and principles. The study employed a mixed method approach to gather data, which included a household survey, aerial photography, historical records as well as Participatory Learning and Action, focus group discussions, and Participatory Scenario techniques. Quantitative data were analysed using Excel and Statistica version 13, whilst coding was used for thematic analysis of qualitative data. The main objective of this study was to explore multi-scale historical processes and current related trends of livelihood and environmental change, and the implications of these for future trajectories under a changing climate. Livelihood and landscape changes in Fairbairn village are embedded within a history of direct state intervention and more recently, improvements in basic service delivery. The findings show that natural resource products still form an important part of people’s livelihoods despite many other changes over the last fifteen years. A high proportion of households continue to utilise different products to meet household needs. The most widely used products are fuelwood, wild herbs and wild fruits. More so, my results revealed a significant increase in the number of people commercialising natural resource products over the past fifteen years. Furthermore, I found that rural livelihoods in Fairbairn are heavily dependent on external income and consumption and have become increasingly divorced from local production patterns. My results depict a steady decline of cultivated fields with a corresponding increase of home gardens since the 1960s. Therefore, the results demonstrate that current livelihood strategies are an expression of historical processes interacting with current contextual complexities. Given the complex and multidimensional issues at play in Fairbairn, the study highlights that there is no straightforward answer regarding future livelihood strategies. However, participatory scenario deliberations revealed that the youth were much more open to diversified and even very different forms of livelihood strategies in the future, whilst community leaders and elders remained firmly attached to farming activities. Understanding the diversity of past livelihood changes, together with current trends, can help to better contextualise future livelihood trajectories and this can therefore help rural communities identify and avoid undesirable futures under a changing climate.
- Full Text:
- Date Issued: 2017
“Unexpected vicissitudes”: a discursive biography of Noni Jabavu
- Authors: Erskog, Mikaela Nhondo
- Date: 2017
- Subjects: Jabavu, Noni , Jabavu, Noni. The ochre people , Jabavu, Noni. Drawn in colour: African contrasts , Authors, South African , Woman authors, Black -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/46259 , vital:25594
- Full Text:
- Date Issued: 2017
- Authors: Erskog, Mikaela Nhondo
- Date: 2017
- Subjects: Jabavu, Noni , Jabavu, Noni. The ochre people , Jabavu, Noni. Drawn in colour: African contrasts , Authors, South African , Woman authors, Black -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/46259 , vital:25594
- Full Text:
- Date Issued: 2017
- «
- ‹
- 1
- ›
- »