An analysis of the interpretation and application of anti-tax avoidance legislation in the Income Tax Act, 58 of 1962 (as amended)
- Denhere, Munyaradzi Blessing
- Authors: Denhere, Munyaradzi Blessing
- Date: 2023-03-31
- Subjects: South Africa. Income Tax Act, 1962 , Income tax Law and legislation South Africa , Tax evasion South Africa , Tax assessment South Africa , Statutes South Africa Interpretation and construction
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419436 , vital:71644
- Description: Assessed losses provide opportunities to avoid taxation by using various arrangements or transactions. Legislation has been introduced to combat these forms of tax avoidance, in the form of sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L. These sections have also frequently been considered by the courts. The research problem was therefore the analysis of the interaction and effect of the provisions in the Income Tax Act dealing with the use of assessed losses for the purpose of tax avoidance, and the case law interpretation of these provisions. The main goal of the research was to critically analyse the scope and effect of sections 20, 20A, and 103(2) and 102(4), and sections 80A to 80L of the Income Tax Act, dealing with assessed losses, together with the interpretation by the courts. The research was situated within the interpretative paradigm, adopted a qualitative approach, with a doctrinal methodology. As the research was carried out using only publicly available documents, no ethical considerations applied. In addressing the goal of the research, the thesis first discussed the concept of tax avoidance and its consequences. The two main interpretative approaches adopted by the courts, including with regard to tax provisions – the strict literal and the purposive approaches – were described. The thesis then proceeded to analyse sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L, together with the relevant case law, and in the case of sections 80A to 80L, with the use of a hypothetical example, to illustrate the application of the sections. The conclusion arrived at was that the sections discussed in the thesis are adequate to address the problem of the misuse of assessed losses to avoid tax. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Authors: Denhere, Munyaradzi Blessing
- Date: 2023-03-31
- Subjects: South Africa. Income Tax Act, 1962 , Income tax Law and legislation South Africa , Tax evasion South Africa , Tax assessment South Africa , Statutes South Africa Interpretation and construction
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419436 , vital:71644
- Description: Assessed losses provide opportunities to avoid taxation by using various arrangements or transactions. Legislation has been introduced to combat these forms of tax avoidance, in the form of sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L. These sections have also frequently been considered by the courts. The research problem was therefore the analysis of the interaction and effect of the provisions in the Income Tax Act dealing with the use of assessed losses for the purpose of tax avoidance, and the case law interpretation of these provisions. The main goal of the research was to critically analyse the scope and effect of sections 20, 20A, and 103(2) and 102(4), and sections 80A to 80L of the Income Tax Act, dealing with assessed losses, together with the interpretation by the courts. The research was situated within the interpretative paradigm, adopted a qualitative approach, with a doctrinal methodology. As the research was carried out using only publicly available documents, no ethical considerations applied. In addressing the goal of the research, the thesis first discussed the concept of tax avoidance and its consequences. The two main interpretative approaches adopted by the courts, including with regard to tax provisions – the strict literal and the purposive approaches – were described. The thesis then proceeded to analyse sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L, together with the relevant case law, and in the case of sections 80A to 80L, with the use of a hypothetical example, to illustrate the application of the sections. The conclusion arrived at was that the sections discussed in the thesis are adequate to address the problem of the misuse of assessed losses to avoid tax. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
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The biology of Oreochromis mossambicus and vulnerability to the invasion of Oreochromis niloticus
- Authors: Mpanza, Nobuhle Phumzile
- Date: 2022-10-14
- Subjects: Ecomorphology , Mozambique tilapia , Nile tilapia , Introduced fishes , Predatory aquatic animals , Predation (Biology) , Otoliths , Von Bertalanffy function
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/362983 , vital:65380
- Description: Mozambique tilapia, Oreochromis mossambicus, a native southern African species now co-occurs with invasive Nile tilapia, Oreochromis niloticus throughout much of the distribution of the former. The spread of O. niloticus in South Africa has been attributed to escapees from aquaculture facilities, placing O. mossambicus at risk through competition for habitat and food resources, as well as through hybridisation. To better manage invasions, a comprehensive understanding of the biology, ecology and behaviour of both native and invasive species is required. The aim of this research was to comparatively assess the biology of O. mossambicus and O. niloticus, their food resource use characteristics and potential competitive interactions to infer impact risks associated with O. niloticus invasion dynamics. In addition to lack of sufficient autecological knowledge on O. niloticus in general, the challenge in the Eastern Cape is that relatively little regional knowledge is available on the biology and ecology of the native O. mossambicus. To address this, a total of 101 O. mossambicus individuals (32 - 297 mm LT) were sampled from the Sunday River catchment and their age and growth determined using sectioned sagittal otoliths. The largest female was 288.8 mm with a parameter estimate of LT (mm) = 272 (1-e-0.331(t=0.772)) and the largest male was 297 mm described as LT (mm) = 331.9 (1-e-0.167(t=1.192)). The growth parameter estimate age for combined sexes was best described as LT (mm) = 322.5 (1-e-0.201(t=1.027)). The growth rate was initially rapid for O. mossambicus and the asymptotic length reached after four years. The length-at-50% maturity was reached at 106.45 mm LT (R2 = 0.57) for the entire population. There was a significant difference (ᵡ2 = 8,047, df = 1, p-value = 0.0045) in the sex ratio between males and females which was skewed towards males 1:1.89 (F:M). Comparisons with O. niloticus were based on literature and these showed that O. niloticus had faster growth rates than O. mossambicus. These results serve as a baseline study in predicting the potential impacts of O. niloticus if it was to be introduced in the Eastern Cape region. Furthermore, although these two species are known to share habitat and food resources, feeding dynamics within the context of relative impact on prey resources, and competition potential between the species, are largely lacking. I used experimental functional response procedures to contrast the food consumption dynamics of each species and to assess for any multiple predator effects (MPEs) between these two closely related fishes. This was done by contrasting functional responses between individual species under single predator scenarios, predicted multiple predator functional response dynamics based on the individual species outputs, and actually observed functional responses under multiple predator conditions. Results showed that both Nile tilapia and Mozambique tilapia depicted a destabilizing Type II functional response. In both single and conspecific pairing Nile tilapia had significantly greater functional responses than Mozambique tilapia, hence greater overall predatory potential than its native congeneric Mozambique tilapia. Attack rates were also greater for Nile tilapia than Mozambique tilapia with both species showing similar handling times in single trials. However, no evidence for MPEs were detected, given lack of differences between predicted and observed functional responses under heterospecific conditions. These results suggest that Nile tilapia do not adjust their food intake in the presence of heterospecific competitors, but do consume more than Mozambique tilapia and are better at finding food when it is present at low densities. Feeding-related morphological characteristics may influence predatory performance of a species and can further provide information on the species’ capacity to locate, attack and consume different prey items. The feeding capacities between O. mossambicus and O. niloticus were compared based on morphological traits in order to determine whether differences existed, and if these differences place the invasive O. niloticus at an advantageous position in terms of resource acquisition and consumption over its native congener. Principal component analysis for functional morphology traits showed overlap between O. niloticus and O. mossambicus. Oreochromis niloticus had distinctively larger lower jaw closing force, gill resistance and gill raker length which facilitated greater feeding capacities for the invasive species over the native O. mossambicus. Trophic profiles depicted high dietary overlap between the two species. Although O. niloticus had a greater feeding capacity towards phytoplankton, plants, fish (ambush), fish (pursuit) and larvae, while O. mossambicus only showed greater feeding capacity towards zooplankton. While dietary overlap and similarities in morphological traits between native and invasive species may result in exploitative competition between the species, O. niloticus seems to be more versatile in its feeding and capable of consuming food web components that O. mossambicus may not be able to handle. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2022
- Full Text:
- Authors: Mpanza, Nobuhle Phumzile
- Date: 2022-10-14
- Subjects: Ecomorphology , Mozambique tilapia , Nile tilapia , Introduced fishes , Predatory aquatic animals , Predation (Biology) , Otoliths , Von Bertalanffy function
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/362983 , vital:65380
- Description: Mozambique tilapia, Oreochromis mossambicus, a native southern African species now co-occurs with invasive Nile tilapia, Oreochromis niloticus throughout much of the distribution of the former. The spread of O. niloticus in South Africa has been attributed to escapees from aquaculture facilities, placing O. mossambicus at risk through competition for habitat and food resources, as well as through hybridisation. To better manage invasions, a comprehensive understanding of the biology, ecology and behaviour of both native and invasive species is required. The aim of this research was to comparatively assess the biology of O. mossambicus and O. niloticus, their food resource use characteristics and potential competitive interactions to infer impact risks associated with O. niloticus invasion dynamics. In addition to lack of sufficient autecological knowledge on O. niloticus in general, the challenge in the Eastern Cape is that relatively little regional knowledge is available on the biology and ecology of the native O. mossambicus. To address this, a total of 101 O. mossambicus individuals (32 - 297 mm LT) were sampled from the Sunday River catchment and their age and growth determined using sectioned sagittal otoliths. The largest female was 288.8 mm with a parameter estimate of LT (mm) = 272 (1-e-0.331(t=0.772)) and the largest male was 297 mm described as LT (mm) = 331.9 (1-e-0.167(t=1.192)). The growth parameter estimate age for combined sexes was best described as LT (mm) = 322.5 (1-e-0.201(t=1.027)). The growth rate was initially rapid for O. mossambicus and the asymptotic length reached after four years. The length-at-50% maturity was reached at 106.45 mm LT (R2 = 0.57) for the entire population. There was a significant difference (ᵡ2 = 8,047, df = 1, p-value = 0.0045) in the sex ratio between males and females which was skewed towards males 1:1.89 (F:M). Comparisons with O. niloticus were based on literature and these showed that O. niloticus had faster growth rates than O. mossambicus. These results serve as a baseline study in predicting the potential impacts of O. niloticus if it was to be introduced in the Eastern Cape region. Furthermore, although these two species are known to share habitat and food resources, feeding dynamics within the context of relative impact on prey resources, and competition potential between the species, are largely lacking. I used experimental functional response procedures to contrast the food consumption dynamics of each species and to assess for any multiple predator effects (MPEs) between these two closely related fishes. This was done by contrasting functional responses between individual species under single predator scenarios, predicted multiple predator functional response dynamics based on the individual species outputs, and actually observed functional responses under multiple predator conditions. Results showed that both Nile tilapia and Mozambique tilapia depicted a destabilizing Type II functional response. In both single and conspecific pairing Nile tilapia had significantly greater functional responses than Mozambique tilapia, hence greater overall predatory potential than its native congeneric Mozambique tilapia. Attack rates were also greater for Nile tilapia than Mozambique tilapia with both species showing similar handling times in single trials. However, no evidence for MPEs were detected, given lack of differences between predicted and observed functional responses under heterospecific conditions. These results suggest that Nile tilapia do not adjust their food intake in the presence of heterospecific competitors, but do consume more than Mozambique tilapia and are better at finding food when it is present at low densities. Feeding-related morphological characteristics may influence predatory performance of a species and can further provide information on the species’ capacity to locate, attack and consume different prey items. The feeding capacities between O. mossambicus and O. niloticus were compared based on morphological traits in order to determine whether differences existed, and if these differences place the invasive O. niloticus at an advantageous position in terms of resource acquisition and consumption over its native congener. Principal component analysis for functional morphology traits showed overlap between O. niloticus and O. mossambicus. Oreochromis niloticus had distinctively larger lower jaw closing force, gill resistance and gill raker length which facilitated greater feeding capacities for the invasive species over the native O. mossambicus. Trophic profiles depicted high dietary overlap between the two species. Although O. niloticus had a greater feeding capacity towards phytoplankton, plants, fish (ambush), fish (pursuit) and larvae, while O. mossambicus only showed greater feeding capacity towards zooplankton. While dietary overlap and similarities in morphological traits between native and invasive species may result in exploitative competition between the species, O. niloticus seems to be more versatile in its feeding and capable of consuming food web components that O. mossambicus may not be able to handle. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2022
- Full Text:
The governance of schools for internally displaced learners in Puntland, Somalia: a top-down or bottom-up approach to education peacebuilding?
- Authors: Ramaite, Adivhaho Florence
- Date: 2022-10-14
- Subjects: Peace-building Somalia Puntland , Internally displaced persons Education Somalia Puntland , School management and organization Somalia Puntland , Educational governance , Top-down and bottom-up design
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/406807 , vital:70309
- Description: This study examines educational governance in schools for internally displaced learners in Puntland, Somalia. Many Somalis have been internally displaced from the south and central of Somalia and neighbouring regions because of armed insurgence, as well as climate and ecological disasters. Communities of internally displaced Somalis who have settled in the north-eastern region of Somalia, together with the Ministry of Education and nongovernmental organisations such as Relief International, have established schools for internally displaced learners. The study uses interviews with teachers, school principals and school committee members to examine their experiences of how schools are governed, specifically in terms of the bottom-up and top-down approaches to peacebuilding education. This research study is the first of its kind to examine the experiences of education actors in internally displaced person schools in Somalia. It provides crucial, new information on northern NGOs and how they shape the governance of knowledge and resources in Somali schools and how Somali education actors interpret and respond to these interventions. Drawing on education studies and international relations, it develops a transdisciplinary framing of peacebuilding education and specifically focuses on the top-down and bottom-up approaches to peacebuilding education provision. It weaves these two disciplinary perspectives together to help establish the implications of the security sector in education and broadly post-conflict reconstruction. The study finds that donors, international NGOs and government actors use a top-down approach to education, which may sit at odds with local needs and priorities. It finds that Somali knowledge and values are marginalised in the curriculum and teachers’ professional development and that the distribution of resources such as teacher salaries and school feeding programmes is fragmented, opaque and lacking in accountability. The study emphasises that the exclusion of local voices may further contribute to the causes underlying conflict. , Thesis (MA) -- Faculty of Humanities, Political and International Studies, 2022
- Full Text:
- Authors: Ramaite, Adivhaho Florence
- Date: 2022-10-14
- Subjects: Peace-building Somalia Puntland , Internally displaced persons Education Somalia Puntland , School management and organization Somalia Puntland , Educational governance , Top-down and bottom-up design
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/406807 , vital:70309
- Description: This study examines educational governance in schools for internally displaced learners in Puntland, Somalia. Many Somalis have been internally displaced from the south and central of Somalia and neighbouring regions because of armed insurgence, as well as climate and ecological disasters. Communities of internally displaced Somalis who have settled in the north-eastern region of Somalia, together with the Ministry of Education and nongovernmental organisations such as Relief International, have established schools for internally displaced learners. The study uses interviews with teachers, school principals and school committee members to examine their experiences of how schools are governed, specifically in terms of the bottom-up and top-down approaches to peacebuilding education. This research study is the first of its kind to examine the experiences of education actors in internally displaced person schools in Somalia. It provides crucial, new information on northern NGOs and how they shape the governance of knowledge and resources in Somali schools and how Somali education actors interpret and respond to these interventions. Drawing on education studies and international relations, it develops a transdisciplinary framing of peacebuilding education and specifically focuses on the top-down and bottom-up approaches to peacebuilding education provision. It weaves these two disciplinary perspectives together to help establish the implications of the security sector in education and broadly post-conflict reconstruction. The study finds that donors, international NGOs and government actors use a top-down approach to education, which may sit at odds with local needs and priorities. It finds that Somali knowledge and values are marginalised in the curriculum and teachers’ professional development and that the distribution of resources such as teacher salaries and school feeding programmes is fragmented, opaque and lacking in accountability. The study emphasises that the exclusion of local voices may further contribute to the causes underlying conflict. , Thesis (MA) -- Faculty of Humanities, Political and International Studies, 2022
- Full Text:
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