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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: Uncatalogued
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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Date Issued: 2023-03-31

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Liquidity shocks and capital market efficiency in South Africa

- Matapuri, Dexter Tinotenda Kushinga

Authors: Matapuri, Dexter Tinotenda Kushinga
Date: 2023-10-13
Subjects: Uncatalogued
Language: English
Type: Academic theses , Master's theses , text
Identifier: http://hdl.handle.net/10962/419610 , vital:71659
Description: Financial markets are dynamic in nature. As such, one way to keep up with their plethora of variables is to conduct research and seek understanding on how they all work together. Understanding financial market mechanics is the key to achieving and maintaining efficient capital markets. The goal of many economies is to have efficient capital markets mainly because they entail economic growth. One of the common avenues here being foreign direct investments. Therefore, over the years, a lot of financial economics research has been conducted on how best to attain financial market development which ultimately yields capital market efficiency. The opposite is also true. This research therefore set out to study the impact of liquidity shocks on capital market efficiency, more specifically stock market efficiency. As such, the overarching research goal was to determine the link between liquidity shocks and stock market efficiency in South Africa. Furthermore, the research also tested whether there is a homogenous impact exerted by liquidity shocks on the JSE Financial 15, JSE Industrial 25 and JSE Resource 20 indices. The arguments and thus conclusions of the research were constructed based on existing theories such as the Efficient Market hypothesis, Behavioural Finance and the Adaptive Market Hypothesis. Literature and existing empirical evidence related to the topic were also analysed and used for the same purpose. Econometric methods used to achieve these research goals include the time series and panel ARDL, impulse response and variance decomposition tests and the Granger Causality tests. The research found that liquidity shocks do impact stock market efficiency in South Africa in both the short run and long run. The direction of the impact was noted to vary with time and dependent on the liquidity shock proxy. Key findings here were that liquidity shocks lower JSE All-Share index efficiency in the short run thus allowing market participants to beat the market in the initial phases of a liquidity shock. Adding on, it was also found that illiquidity shocks lower efficiency for the JSE Financial 15 and Industrial 25 indices in the short run. In the long run, stock market efficiency is enhanced no matter the source of the shock. As such, the research recommended that regulatory policies should focus on liquidity shocks in the short run for the JSE All-Share index and on illiquidity shocks in the short run for the Financial 15 and Industrial 25 indices. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
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Date Issued: 2023-10-13

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Inggs Undertakers: a brief history of the firm; and explanatory notes on the data captures from the diaries

- Inggs Undertakers

Authors: Inggs Undertakers
Date: 20uu
Subjects: Uncatalogued
Language: English
Type: essays , text
Identifier: http://hdl.handle.net/10962/116283 , vital:34361 , Cory Library for Humanities Research
Description: A BRIEF HISTORY IF THE FIRM: Alexander Will, a Blacksmith of Aberdeen in Scotland, arrived in this country aboard the “Bermondsey” in November 1859. He was accompanied by his wife Sarah (nee Hay) and two small sons. The couple eventually had a family of 5 sons and 3 daughters. It is not known when the firm began but there is evidence that it was functioning in 1879 and may well have begun about 6 years prior to that. Unfortunately the diaries have only survived from 1900. Sarah died in 1914 and Alexander in March 1915. Their son, John Chalmers Will, then ran the firm until his death in 1952 when it passed to a relative, Oliver Douglas Inggs and became known as Inggs Undertakers. Oliver was known far and wide as “O.D.” and the locals knew the firm always as “Will’s Parlour” until the last of the generation that remembered the Will connection had passed on! O.D. ran the business and was an active participant in the daily affairs until his death on 30 June 1996 at the very advanced aged of 92 years. Still under the name of Inggs Undertakers it passed to the Wolmarans family – Mary Bowker (formerly Wolmarans) being a niece of O.D.’s and in 2004 is still being operated by Mary who is now a widow.
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Date Issued: 20uu

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"The word as image": survey with special reference to the twentieth century

- Edworthy, S

Authors: Edworthy, S
Date: 1991-03
Subjects: Uncatalogued
Language: English
Type: Master's theses , text
Identifier: http://hdl.handle.net/10962/191247 , vital:45075
Description: This essay is intended, firstly for those who at some time have had the urge to include words into their otherwise conventional representational images, but are deterred by the suspicion that such elements have no place in the picture plane. Secondly, it is hoped, that this dissertation will provide some understanding concerning the motivations and aims of artists, using "verbal symbols" in their visual images. At this point, I offer some explanation of the term "verbal symbols". The alphabet that we are accustomed to today differs vastly from the first writing that was invented. The naming of items nowadays is arbitrarily established and all we are left with is a name that bears no visual resemblance to the object it represents in real life. The word "house", for example, tells us nothing of the physical nature of a house. However, owing to our conditioning, the word evokes in us a mental picture of a house, even if the details of this picture will vary amongst individuals. Words then are symbols which denote, broadly speaking, objects that exist in our daily lives, without being in any way visual representations of these objects. Of course there are also words which are dependent on other words for their meaning, such as prepositions, conjunctions or suffices, but this is irrelevant to this essay. , Thesis (MFA) -- Faculty of Humanities, Fine Art, 1991
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Date Issued: 1991-03

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Research / Resource Unit Progress Report to the National Conference of 26-29 July 1999

- Food and Allied Workers' Union

Authors: Food and Allied Workers' Union
Date: 1999-07-26
Subjects: Uncatalogued
Language: English
Type: text , pamphlet
Identifier: http://hdl.handle.net/10962/106021 , vital:32595
Description: It was identified that Fawu lacked the research capacity to fully support its bargaining structures due to a number of factors. Fawu approached Labour Research Services to provide research back up on a contract basis, hence the research proposal. The Research/ Resource Unit was started re-operating again in 1997 since it was closed down in 1995. The Unit has been functioning with two researchers and one Senior Researcher from Labour Research Services. A lot of hiccups in terms of functioning (like finance, capacity and staffing) have hindered development and independence of this Unit.
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Date Issued: 1999-07-26

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A study on white leather tannage

- Williams-Wynn, D A

Authors: Williams-Wynn, D A
Date: 1950
Subjects: Uncatalogued
Language: English
Type: Diploma theses , text
Identifier: http://hdl.handle.net/10962/193713 , vital:45389
Description: As has been noted in the previous section little or no complex formation occurs with either formate or acetate except possibly above pH 9*0 or so. These anions do not stabilise the aluminium solutions to precipitation - they may* however, be of value in controlling pH, as solutions of these salts buffer strongly in the region pH 4 to 5. The other salts, lactate, tartrate and citrate all show tendencies to complex formation though the degree to which this occurs varies with the anion. The complexes formed by lactate at high pH must be very unstable because on the addition of acid the pH corresponds to the calculated blank. Below pH 9.0 however, the curves deviate quite considerably showing that more acid must be added to reach a certain pH value than is required by the blank. This means complex formation has occurred with loss of -COGH groups. In this system too, buffering is apparent. The same is true of tartrate but this salt is not as efficient a buffering agent. This is probably due to the fact that the excess tartrate is not available as a buffer as it is precipitated as the acid salt which is only sparingly soluble. Citrate on the other hand must form very stable complexes, the effect of which is apparent at even very high pH values. In other words, addition of strong acid liberates free -GOGH groups which are immediately incorporated in the complex. This evidently does not occur with lactate or tartrate until lower pH values are reached. The ratio of lactate and citrate to aluminium appears to have some influence on the degree of masking as greater complex formation is found to occur at the higher ratio levels. Tartrate on the other hand apparently has a fixed complex forming capacity between 1 and 4 mols/mol aluminium, since the same deviation from the blank was observed irrespective of which ratio of the masking agent to aluminium, was employed. However, at ratios of less than 1 mol tartrate/mol aluminium, deviations from the blank were reduced and less stabilisation occurs as evidenced by the formation of precipitates containing aluminium under these conditions. In view of these facts it may be suggested that 1 mol tartrate combines with 1 mol aluminium to form a complex containing equimolar proportions of aluminium and tartrate. The effect of boiling apart from one or two exceptions always has the same effect, i.e. a shift to the acid side of the curve. Free acid must have been liberated which is an indication that olation might have occurred. In the lactate and citrate series dilution appears to reduce the complex forming capacity of these ions but tartrate is unaffected. Thus it would appear that the tartrate complex is more stable than those formed by lactate. Citrate stabilises aluminium solutions with fewer equivalents than tartrate, but the complex does not contain a constant ratio of masking agent to aluminium further quantities of tartrate cannot enter the complex even in the presence of large excess of the anion probably due to the effect of steric hindrance. , Thesis (Dip) -- Leather Industries Research Institute, 1950
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Date Issued: 1950

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