Taxation
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Recent Submissions
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The effect that SARS procedures contained in the Tax Administrative Act has on taxpayer’s constitutional rights.
(2019)No abstract available. -
An evaluation of the approaches used to determine the taxability of income emanating from illegal pyramid schemes.
(2018)No abstract available. -
The taxation of income and expenditure of trusts in South Africa. Are they still viable estate planning tools?
(2019)No abstract available. -
The common law conduit pipe principle: should we retain this principle in our South African law?
(2018)More than a decade has passed since the ‘common law conduit pipe principle’ was introduced into our South African law of taxation. Following this introduction in 1938, a trust has in some situations operated as a retainer ... -
The tax implication of prompt settlement discount offered by the seller.
(2018)No abstract available. -
A critical analysis of the retrospective introduction of tax legislation.
(2018)No abstract available. -
An exploration of whether the valuation of amounts for gross income should adopt a subjective or objective approach.
The goal of this dissertation is to offer an investigative comparison between the subjective and objective approaches that are adopted by the courts in evaluating an amount for inclusion in the gross income of a taxpayer. ... -
Sugar-sweetened beverage (SSB) tax in South Africa: an analysis of the tax design.
(2018)Sugar-Sweetened Beverage (SSB) tax has stirred considerable debate both locally and internationally in the recent years and this dissertation explores some of these issues. The tax was announced in South Africa by former ... -
A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system.
(2015)In exercising income tax jurisdiction, the state can choose to have a link with the personality of the income earner who resides within its territory whether or not the income was derived from a source within its territory ... -
Taxing economic “bads” : the case for a carbon tax in South Africa.
(2016)Master of Law in Taxation Law. University of KwaZulu-Natal, Durban 2016. -
The challenges arising from the application of the ‘gross income definition to illegal income.’
(2017)Abstract available in PDF file. -
The effectiveness of a trust as a tax planning tool in light of our current legislation and proposed ammendments.
(2016)Due to length and time constraints, this dissertation will briefly examine and provide an overview of how recent proposed amendments may effect the use of a Trust as a tax avoidance tool. Trusts have recently been a source ... -
A critical analysis of the personal liability of representative taxpayers.
(2015)Abstract not available. -
A comparative analysis of the taxation of dividends between South Africa and Mauritius.
(2015)The aim of this dissertation was to determine whether there was any benefit to shareholders (corporate or individuals) in utilising offshore structures in Mauritius to minimise their ultimate dividends tax liability. Due ... -
Taxation in South Africa and the use of trusts as an effective estate planning and tax saving mechanism.
(2015)The Income Tax Act, 58 of 1962 provides for the taxation of income, capital gains as well as donations which are received by, accrued to, or in favour of natural persons, companies as well as trusts however there are also ... -
Piercing the corporate veil of the close corporation with the Tax Administration Act.
(2015)The topic of piercing the corporate veil has long been a debated phenomenon globally. In the United Kingdom, the landmark case of Salomon v Salomon and Co Ltd1 provided much needed clarity in the application and acknowledgment ... -
The new Tax Administration Act ("TAA").
(2014)This dissertation examines the new Tax Administration Act (TAA), which came into effect on I October 2012 and the constitutionality of the right to just administrative action. The intention of the TAA is to simplify and ...
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