The relationship between double taxation agreements and the provisions of the South African Income Tax Act
- Authors: Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:21102 , http://hdl.handle.net/10962/6384 , http://journals.co.za/content/jefs/7/2/EJC157823
- Description: This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements).The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
- Full Text:
- Date Issued: 2014
- Authors: Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:21102 , http://hdl.handle.net/10962/6384 , http://journals.co.za/content/jefs/7/2/EJC157823
- Description: This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements).The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
- Full Text:
- Date Issued: 2014
The (in)significance of the common law? Constitutional interpretation and the Mansingh judgments
- Authors: Krüger, Rósaan
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/68900 , vital:29337 , https://hdl.handle.net/10520/EJC155168
- Description: Publisher version , The law reports abound with case law on the interpretation of the provisions in the Bill of Rights. Cases on the interpretation of constitutional provisions that fall outside of the Bill of Rights are, by contrast, few and far between. (A few prominent examples are S v Mhlungu 1995 (3) SA 867 (CC); President of the Republic of South Africa v South African Rugby Football Union 2000 (1) SA 1 (CC) ('SARFU'); Matatiele Municipality v President of the Republic of South Africa 2006 (5) SA 47 (CC); Doctors for Life International v Speaker of the National Assembly 2006 (6) SA 416 (CC); Merafong Demarcation Forum v President of the Republic of South Africa 2008 (5) SA171 (CC); Chonco v President of the Republic of South Africa 2010 (6) BCLR 511 (CC); Albutt v Centre for the Study of Violence and Reconciliation 2010 (3) SA 293 (CC).) Mansingh's April 2011 application to the North Gauteng High Court was one of these unusual cases.
- Full Text: false
- Date Issued: 2014
- Authors: Krüger, Rósaan
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/68900 , vital:29337 , https://hdl.handle.net/10520/EJC155168
- Description: Publisher version , The law reports abound with case law on the interpretation of the provisions in the Bill of Rights. Cases on the interpretation of constitutional provisions that fall outside of the Bill of Rights are, by contrast, few and far between. (A few prominent examples are S v Mhlungu 1995 (3) SA 867 (CC); President of the Republic of South Africa v South African Rugby Football Union 2000 (1) SA 1 (CC) ('SARFU'); Matatiele Municipality v President of the Republic of South Africa 2006 (5) SA 47 (CC); Doctors for Life International v Speaker of the National Assembly 2006 (6) SA 416 (CC); Merafong Demarcation Forum v President of the Republic of South Africa 2008 (5) SA171 (CC); Chonco v President of the Republic of South Africa 2010 (6) BCLR 511 (CC); Albutt v Centre for the Study of Violence and Reconciliation 2010 (3) SA 293 (CC).) Mansingh's April 2011 application to the North Gauteng High Court was one of these unusual cases.
- Full Text: false
- Date Issued: 2014
Occurrence of larval fishes in a rocky shore-associated nursery area in temperate South Africa, with emphasis on temperature-related growth in dominant Sparidae
- Strydom, Nadine A, Booth, Anthony J, McLachlan, A
- Authors: Strydom, Nadine A , Booth, Anthony J , McLachlan, A
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/125342 , vital:35774 , https://doi.10.2989/1814232X.2014.899269
- Description: Larval fishes were studied in Shark Bay on the warm, temperate south-east coast of South Africa. The bay is a small, shallow, subtidal area associated with a rocky shore. Sampling took place fortnightly for a period of one year (September 2004–August 2005) to assess composition, abundance and growth of fishes. The objectives of the study were to assess the extent of use of this habitat type by larvae throughout the year and to ascertain what temperature advantages this relatively warm habitat could have on growth of dominant species. A total of 10 fish families, represented by 16 taxa, was collected using a specially modified beach seine net (mesh aperture 500 μm). Shark Bay was utilised extensively by Diplodus capensis and Sarpa salpa and to a lesser extent by Clinus supercilious, Liza spp. and Mugil cephalus. Mean catch per unit effort (CPUE) of larvae was high (>500 larvae per net haul), peaking at ~7 500 larvae in a single haul that consisted mostly of postflexion-stage Sparidae. There was a weak, negative correlation (−0.24) between temperature and overall CPUE, which reflected either the seasonality or protracted nature of spawning by the species occurring in the bay. There was no significant difference in CPUE between the moon phases sampled on the spring tides in this study. Shark Bay was dominated by postflexionstage larvae, consisting in particular of species common to tide pools during the juvenile stage. Certain species were sampled for only short periods during the year. The year-round occurrence and high abundance of the two dominant species indicate that Shark Bay represents an important nursery habitat for the completion of the larval phase. These species exhibited exponential growth that lagged behind small increases in temperature, highlighting the importance of access to shallow, warm habitat that allows larval growth to increase, leading to earlier settlement into juvenile habitat and thereby reducing the pelagic larval duration.
- Full Text:
- Date Issued: 2014
- Authors: Strydom, Nadine A , Booth, Anthony J , McLachlan, A
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/125342 , vital:35774 , https://doi.10.2989/1814232X.2014.899269
- Description: Larval fishes were studied in Shark Bay on the warm, temperate south-east coast of South Africa. The bay is a small, shallow, subtidal area associated with a rocky shore. Sampling took place fortnightly for a period of one year (September 2004–August 2005) to assess composition, abundance and growth of fishes. The objectives of the study were to assess the extent of use of this habitat type by larvae throughout the year and to ascertain what temperature advantages this relatively warm habitat could have on growth of dominant species. A total of 10 fish families, represented by 16 taxa, was collected using a specially modified beach seine net (mesh aperture 500 μm). Shark Bay was utilised extensively by Diplodus capensis and Sarpa salpa and to a lesser extent by Clinus supercilious, Liza spp. and Mugil cephalus. Mean catch per unit effort (CPUE) of larvae was high (>500 larvae per net haul), peaking at ~7 500 larvae in a single haul that consisted mostly of postflexion-stage Sparidae. There was a weak, negative correlation (−0.24) between temperature and overall CPUE, which reflected either the seasonality or protracted nature of spawning by the species occurring in the bay. There was no significant difference in CPUE between the moon phases sampled on the spring tides in this study. Shark Bay was dominated by postflexionstage larvae, consisting in particular of species common to tide pools during the juvenile stage. Certain species were sampled for only short periods during the year. The year-round occurrence and high abundance of the two dominant species indicate that Shark Bay represents an important nursery habitat for the completion of the larval phase. These species exhibited exponential growth that lagged behind small increases in temperature, highlighting the importance of access to shallow, warm habitat that allows larval growth to increase, leading to earlier settlement into juvenile habitat and thereby reducing the pelagic larval duration.
- Full Text:
- Date Issued: 2014
Ocean warming affects the distribution and abundance of resident fishes by changing their reproductive scope
- Potts, Warren M, Booth, Anthony J, Richardson, Timothy J, Sauer, Warwick H H
- Authors: Potts, Warren M , Booth, Anthony J , Richardson, Timothy J , Sauer, Warwick H H
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/125352 , vital:35775 , https://doi.10.1007/s11160-013-9329-3
- Description: With ocean warming predicted globally, one of the mechanisms driving distributional shifts and changes in the abundance of resident fishes is reproductive output. The relationship between sea surface temperature and the reproductive activity of a eurythermic, resident coastal species, blacktail seabream Diplodus sargus capensis, was examined in the ‘‘ocean warming’’ hotspot of the northern Benguela. Reproductive activity was found to be restricted to periods when the water temperature dropped below 20 _C. A metadata analysis conducted on the D. sargus sub-species complex similarly showed that reproductive activity was restricted to temperatures between 15 and 20 _C, regardless of the range in ambient water temperature. Based on these findings and using satellite derived SST information, we examined D. s. capensis’s total and seasonal ‘‘reproductive scope’’ that is defined as either the area suitable for spawning each year or the duration of its potential spawning season at a fixed geographical locality, respectively. Trends were examined over the last three decades. Reproductive scope by area was found to be shrinking at a rate of 7 % per decade in southern Angola and expanding at a rate of 6 % per decade in northern Namibia. Reproductive scope by season decreased by 1.05 months per decade in Namibe, southern Angola and increased by 0.76 months per decade in Hentiesbaai, northern Namibia. Changes in reproductive scope may be a driving mechanism of distributional shifts in resident fishes, although the rate of the shifts is likely to be slow. More importantly, changes in reproductive scope will not be uniform throughout fish distributions and will most likely result in heterogeneous variations in fish abundance.
- Full Text:
- Date Issued: 2014
- Authors: Potts, Warren M , Booth, Anthony J , Richardson, Timothy J , Sauer, Warwick H H
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/125352 , vital:35775 , https://doi.10.1007/s11160-013-9329-3
- Description: With ocean warming predicted globally, one of the mechanisms driving distributional shifts and changes in the abundance of resident fishes is reproductive output. The relationship between sea surface temperature and the reproductive activity of a eurythermic, resident coastal species, blacktail seabream Diplodus sargus capensis, was examined in the ‘‘ocean warming’’ hotspot of the northern Benguela. Reproductive activity was found to be restricted to periods when the water temperature dropped below 20 _C. A metadata analysis conducted on the D. sargus sub-species complex similarly showed that reproductive activity was restricted to temperatures between 15 and 20 _C, regardless of the range in ambient water temperature. Based on these findings and using satellite derived SST information, we examined D. s. capensis’s total and seasonal ‘‘reproductive scope’’ that is defined as either the area suitable for spawning each year or the duration of its potential spawning season at a fixed geographical locality, respectively. Trends were examined over the last three decades. Reproductive scope by area was found to be shrinking at a rate of 7 % per decade in southern Angola and expanding at a rate of 6 % per decade in northern Namibia. Reproductive scope by season decreased by 1.05 months per decade in Namibe, southern Angola and increased by 0.76 months per decade in Hentiesbaai, northern Namibia. Changes in reproductive scope may be a driving mechanism of distributional shifts in resident fishes, although the rate of the shifts is likely to be slow. More importantly, changes in reproductive scope will not be uniform throughout fish distributions and will most likely result in heterogeneous variations in fish abundance.
- Full Text:
- Date Issued: 2014
Comparison between base metals and platinum group metals in nitrogen, M codoped TiO 2 (M= Fe, Cu, Pd, Os) for photocatalytic removal of an organic dye in water
- Kuvarega, Alex T, Mamba, Bhekie B, Krause, Rui W M
- Authors: Kuvarega, Alex T , Mamba, Bhekie B , Krause, Rui W M
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/125129 , vital:35734 , https://doi.org/10.1155/2014/962102
- Description: The photocatalytic performance of a number of nonmetal and metal codoped TiO2 for the degradation of eosin yellow under simulated solar radiation was investigated. The synthesised materials were characterised by FTIR, Raman spectroscopy, XRD, DRUV-Vis, SEM, and TEM.The N, metal codoped TiO2 containing 0.5 wt.% of the metal consisted mainly of the anatase phase, with a particle size range of 15–28 nm. The particles were largely spherical and shifted the absorption edge well into the visible region. Band gap reduction was more pronounced for the N, PGM codoped TiO2 compared to N, base metal codoped samples. Codoping led to an enhancement in the photocatalytic activity of the materials for the degradation of eosin yellow. N, Pd codoped TiO2 was the most effective photocatalyst (99.9% dye removal) while N, Cu codoped TiO2 showed the least activity (25.5% removal). The mechanism for the photocatalytic enhancement was proposed on the basis of formation of an electron deficient Schottky barrier at the semiconductor-metal interface, which acts as an electron sink and thus retards electron-hole recombination. It was shown that the ability of the photocatalyst to degrade the dye depends on the nature and type of the metal dopant in the codoped TiO2 system.
- Full Text:
- Date Issued: 2014
- Authors: Kuvarega, Alex T , Mamba, Bhekie B , Krause, Rui W M
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/125129 , vital:35734 , https://doi.org/10.1155/2014/962102
- Description: The photocatalytic performance of a number of nonmetal and metal codoped TiO2 for the degradation of eosin yellow under simulated solar radiation was investigated. The synthesised materials were characterised by FTIR, Raman spectroscopy, XRD, DRUV-Vis, SEM, and TEM.The N, metal codoped TiO2 containing 0.5 wt.% of the metal consisted mainly of the anatase phase, with a particle size range of 15–28 nm. The particles were largely spherical and shifted the absorption edge well into the visible region. Band gap reduction was more pronounced for the N, PGM codoped TiO2 compared to N, base metal codoped samples. Codoping led to an enhancement in the photocatalytic activity of the materials for the degradation of eosin yellow. N, Pd codoped TiO2 was the most effective photocatalyst (99.9% dye removal) while N, Cu codoped TiO2 showed the least activity (25.5% removal). The mechanism for the photocatalytic enhancement was proposed on the basis of formation of an electron deficient Schottky barrier at the semiconductor-metal interface, which acts as an electron sink and thus retards electron-hole recombination. It was shown that the ability of the photocatalyst to degrade the dye depends on the nature and type of the metal dopant in the codoped TiO2 system.
- Full Text:
- Date Issued: 2014
Mini-review on the use of liquid membranes in the extraction of platinum group metals from mining and metal refinery wastewaters/side-streams
- Moyo, Francis, Tandlich, Roman
- Authors: Moyo, Francis , Tandlich, Roman
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/75960 , vital:30487 , DOI: 10.4172/2155-6199.1000228
- Description: The current mini-review focuses on the use of liquid membranes in the platinum group metal (PGM/PGMs) extraction from various types of wastewaters to prevent environmental pollution; and for the metal recovery to address the scarcity of the PGMs in the industrial cycles. The bulk liquid membranes have been used to the extracted PGMs from the (acidic) aqueous media with recoveries of up to 96.3 ± 2.5% of the original PGM amount. The extraction time generally ranges from 2 to 24 hours. The bulk membrane liquid in the PGM extraction will depend on the covalent structure of the extractant, the feed phase PGM concentration and the complex of the PGM in question that is actually extracted from the aqueous environment. The advantages of this type of liquid membrane include its operational simplicity, but the disadvantages include limited possibility to improve the extraction performance of the system. Literature data are encouraging as they indicate that extraction of PGMs from mining and metal-refinery side-streams does not suffer from interference from metal contaminants that are commonly found in the mining and metal refinery side-streams, e.g. iron. Thus further research should focus on the application of ELM to extraction of PGMs from said wastewaters and major research drive should focus on the use of the Taylorvortex column and the non-Newtonian ELMs. With the supported liquid membranes, 78-82% of the original PGM content could be recovered from model side-streams. The selectivity of the extraction for individual PGMs can be controlled by the extractant used.
- Full Text:
- Date Issued: 2014
- Authors: Moyo, Francis , Tandlich, Roman
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/75960 , vital:30487 , DOI: 10.4172/2155-6199.1000228
- Description: The current mini-review focuses on the use of liquid membranes in the platinum group metal (PGM/PGMs) extraction from various types of wastewaters to prevent environmental pollution; and for the metal recovery to address the scarcity of the PGMs in the industrial cycles. The bulk liquid membranes have been used to the extracted PGMs from the (acidic) aqueous media with recoveries of up to 96.3 ± 2.5% of the original PGM amount. The extraction time generally ranges from 2 to 24 hours. The bulk membrane liquid in the PGM extraction will depend on the covalent structure of the extractant, the feed phase PGM concentration and the complex of the PGM in question that is actually extracted from the aqueous environment. The advantages of this type of liquid membrane include its operational simplicity, but the disadvantages include limited possibility to improve the extraction performance of the system. Literature data are encouraging as they indicate that extraction of PGMs from mining and metal-refinery side-streams does not suffer from interference from metal contaminants that are commonly found in the mining and metal refinery side-streams, e.g. iron. Thus further research should focus on the application of ELM to extraction of PGMs from said wastewaters and major research drive should focus on the use of the Taylorvortex column and the non-Newtonian ELMs. With the supported liquid membranes, 78-82% of the original PGM content could be recovered from model side-streams. The selectivity of the extraction for individual PGMs can be controlled by the extractant used.
- Full Text:
- Date Issued: 2014
‘Unnatural’,‘un-African’and ‘ungodly’: homophobic discourse in democratic South Africa
- Vincent, Louise, Howell, Simon
- Authors: Vincent, Louise , Howell, Simon
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/141570 , vital:37986 , DOI: 10.1177/1363460714524766
- Description: On 28 November 2006, South Africa’s legislature passed the Civil Union Act (No. 17, 2006), which legalised same-sex marriages or civil partnerships. While South Africa was fifth in the world to recognise the right of people of the same sex to marry, the country is by no means free of homophobic attitudes. However, we argue that an examination of the discourses embedded in the public discussion of gay marriage shows that the post-1994 period has not simply been a case of homophobia as usual. The altered context has given rise to the need for new ways of homophobic discourse to position itself. The rights enshrined in the Constitution represent a powerful set of ideas about the distinction between the democratic state and its apartheid predecessor. These ideas provide the dominant framework for political debate in the current context and it is therefore within this overarching framework that anti-gay sentiments must find a way to express themselves that has legitimacy. Our finding is that the reinscription of homophobia in an era of the ascendancy of human rights discourse has been chiefly in terms of three potent legitimising tropes – homosexuality as ‘unAfrican’, ‘unGodly’, and ‘unnatural’. It is only by deepening our understanding of the terms in which homophobia is being articulated in the current period that we can develop effective counter discourses.
- Full Text:
- Date Issued: 2014
- Authors: Vincent, Louise , Howell, Simon
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/141570 , vital:37986 , DOI: 10.1177/1363460714524766
- Description: On 28 November 2006, South Africa’s legislature passed the Civil Union Act (No. 17, 2006), which legalised same-sex marriages or civil partnerships. While South Africa was fifth in the world to recognise the right of people of the same sex to marry, the country is by no means free of homophobic attitudes. However, we argue that an examination of the discourses embedded in the public discussion of gay marriage shows that the post-1994 period has not simply been a case of homophobia as usual. The altered context has given rise to the need for new ways of homophobic discourse to position itself. The rights enshrined in the Constitution represent a powerful set of ideas about the distinction between the democratic state and its apartheid predecessor. These ideas provide the dominant framework for political debate in the current context and it is therefore within this overarching framework that anti-gay sentiments must find a way to express themselves that has legitimacy. Our finding is that the reinscription of homophobia in an era of the ascendancy of human rights discourse has been chiefly in terms of three potent legitimising tropes – homosexuality as ‘unAfrican’, ‘unGodly’, and ‘unnatural’. It is only by deepening our understanding of the terms in which homophobia is being articulated in the current period that we can develop effective counter discourses.
- Full Text:
- Date Issued: 2014
Residency patterns and migration dynamics of adult bull sharks (Carcharhinus leucas) on the east coast of southern Africa:
- Daly, Ryan, Smale, Malcolm J, Cowley, Paul D, Froneman, P William
- Authors: Daly, Ryan , Smale, Malcolm J , Cowley, Paul D , Froneman, P William
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/143235 , vital:38213 , doi:10.1371/journal.pone.0109357
- Description: Bull sharks (Carcharhinus leucas) are globally distributed top predators that play an important ecological role within coastal marine communities. However, little is known about the spatial and temporal scales of their habitat use and associated ecological role. In this study, we employed passive acoustic telemetry to investigate the residency patterns and migration dynamics of 18 adult bull sharks (195–283 cm total length) tagged in southern Mozambique for a period of between 10 and 22 months. The majority of sharks (n = 16) exhibited temporally and spatially variable residency patterns interspersed with migration events. Ten individuals undertook coastal migrations that ranged between 433 and 709 km (mean = 533 km) with eight of these sharks returning to the study site.
- Full Text:
- Date Issued: 2014
- Authors: Daly, Ryan , Smale, Malcolm J , Cowley, Paul D , Froneman, P William
- Date: 2014
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/143235 , vital:38213 , doi:10.1371/journal.pone.0109357
- Description: Bull sharks (Carcharhinus leucas) are globally distributed top predators that play an important ecological role within coastal marine communities. However, little is known about the spatial and temporal scales of their habitat use and associated ecological role. In this study, we employed passive acoustic telemetry to investigate the residency patterns and migration dynamics of 18 adult bull sharks (195–283 cm total length) tagged in southern Mozambique for a period of between 10 and 22 months. The majority of sharks (n = 16) exhibited temporally and spatially variable residency patterns interspersed with migration events. Ten individuals undertook coastal migrations that ranged between 433 and 709 km (mean = 533 km) with eight of these sharks returning to the study site.
- Full Text:
- Date Issued: 2014
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