Dissertationen zum Thema „Smokingβ Law and legislation South Australia“

Commercial arbitration is growing in importance in the modern world. People often use arbitration to ensure adjudication by an expert in the field and although arbitration may not always be quicker, its importance continues to grow especially in international commercial disputes.1 Effective arbitration procedures will have positive consequences for the economical and political relationships between countries.2 The Arbitration Act 42 of 1965 might have sufficed in the past, but as international commercial arbitration is ever increasing and changing, this act has become out–dated. It does not effectively facilitate international commercial arbitration. The Act was primarily designed with domestic commercial arbitration in mind and therefore it is of limited assistance in the international commercial arbitration sphere. The United Nations Commission on International Trade Law3 has developed the Model Law on International Commercial Arbitration.4 This Model Law or variations thereof can be adopted by a country to regulate international commercial arbitration.5 Many countries choose to adopt the Model Law. The reasons vary but some are that the country’s own arbitration laws were out–dated and needed replacement. The Model Law has proved to be effective and it has become a benchmark for good arbitration legislation.6 Some countries have even adopted the Model Law for use in domestic commercial arbitration disputes. The South African Law Commission7 published a report in 1998 dealing with the possible application of the Model Law on international commercial arbitration in South Africa. It drafted a Draft Bill on International Arbitration (not as of yet promulgated) based on the Model Law.9 One of the points of discussion in the report of the Commission was whether the Model Law should also be made applicable to domestic commercial arbitration in South Africa. The conclusion was that domestic and international arbitration should be dealt with separately and that the present Act regulating domestic arbitration should be amended but not replaced by the Model Law. This implies two arbitration regimes: the International Arbitration Act (dealing only with international commercial arbitration); and the Arbitration Act (dealing only with domestic commercial arbitration) After the Commission’s report had been studied and South Africa’s legal position had been compared with Australia’s legal position, it is conlcuded that Australia is a good example to follow in regard to arbitration practices. It is, however, important to keep South Africa’s own background in mind. A good point made by Australia, is the fact that international commercial arbitration legislation and domestic commercial arbitration legislation, should be kept separate. This will bring about effectiveness and clarity for the users of the said legislation. Furthermore, as end conclusion, the Commission’s view is not favoured in regard to the fact that South Africa’s domestic arbitration legislation should not be based on the UNCITRAL Model Law. It would be a good idea to follow suit with Australia and base both South Africa’s international and domestic commercial arbitration legislation on the UNCITRAL Model Law.
Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2011.

Bibliography: leaves 103-106. This research is concerned with rural land sharing communities in South Australia. The state's planning system is examined to see what mechanisms it possesses for dealing with communal or any other unconventional development, and what the main planning constraints are. A case study of an actual development application for a rural land sharing community is examined.

The purpose of this study is to examine, from past, present and future perspectives how registered clubs in New South Wales (NSW), Australia strategically manage problem gambling in their machine gambling operations. Seven stages of research are presented and discussed in some detail. The final stage considers implications of key developments during 1998-1999 for the future management of problem gambling by NSW clubs. It was found that by the end 1999, the future direction of NSW in addressing problem gambling pointed toward a combination of legislation and self-regulation, under the leadership of the Registered Clubs Association of New South Wales. The thesis concludes by identifying seven key factors that emerged from the findings as influencing the way in which NSW clubs have managed problem gambling. These are presented as a theoretical framework with potential utility for future investigations of how organisations manage their social impacts.
Doctor of Philosophy (PhD)

Section 20 of the Income Tax Act, No 58 of 1962 allows a taxpayer that incurs an assessed loss to carry forward the balance of assessed loss incurred, to be set off against taxable income earned in or added to losses incurred in future years. The issues regarding the carry forward of assessed losses in terms of section 20 is complex and in terms of the said section, a company is only entitled to set off its assessed loss from the previous year against its taxable income in the current year, if the taxpayer has carried on a trade during the current year and has derived income from that trade. Under the provisions of section 20(2A), a taxpayer other than a company can utilise an assessed loss even if no trading has been conducted. Assessed losses of natural persons, may however be ring-fenced. The aim of this treatise was twofold. Firstly it was to gain clarity on the „trade‟ and „income from trade‟ issues and secondly to compare South African legislation with that of Australia, with a view to recommending a change in our rules regarding the treatment of assessed losses in the context of companies. The critical lessons to be learned from the cases presented, is that liquidators, creditors and others must ensure that the company continues trading in order to x keep the assessed losses valid. Realisation of assets (including stock), and the collection of outstanding debts during liquidation does not constitute the carrying on of a trade in terms of s 20(1). The continuity of trade is an important element in regard to the carry forward of assessed losses to be utilised in the current and future years. Therefore it is important that a company carries on some activity that falls within the definition of trade. In the landmark case of SA Bazaars, it was held that a company did not have to trade continuously throughout the year to qualify for the set-off of the assessed loss or carry forward of the assessed loss, that is, to trade for say part of the year. The court however left open the issue of whether it was necessary to derive income from that trade. In order to clarify the issues regarding assessed losses, SARS issued Interpretation Note 33 granting taxpayers a concession in certain cases where a company has traded, but not derived income from that trade. But in ITC 1830, the court ruled that a company must trade and must derive income from that trade in order to carry forward its assessed loss, which effectively means that SARS cannot apply Interpretation Note 33. SARS does not have the authority to make concession which is contrary to the wording of the Act. xi In Australia, operating losses can be carried forward indefinitely to be set-off against future income, provided a company meets the more than 50% continuity of ownership test. Where the continuity test fails, losses can be deducted if the same business is carried on in the income year (the same business test). From the research conducted and in order to solve the issues surrounding the carry forward of assessed losses it was suggested that one of the following be adopted :- The method used in Australia for the carry forward of assessed losses., or A decision of the Supreme Court of Appeal is needed for a departure from the literal meaning of the words pertaining to the requirements regarding the carry forward of assessed losses. Furthermore, to clarify the definition of „income‟, as used in the context of s20, is it gross income less exempt income or taxable income?. If section 20 relates to taxable income, then an assessed loss will never be increased, which it is submitted, is not what the legislature intended. Section 20 ought to be revisited to eliminate any uncertainty about the income requirement and in the context in which the word „income‟ is used in that section.

For a long time the rights of disabled persons have been ignored worldwide. A major obstacle faced by disabled persons is discrimination in the workplace. Due to the development of a social approach to disability and the efforts of the Disability Rights Movement, legislation has been passed throughout the world to improve this dire situation. The thesis considers the efficacy of some of these statutes. It is concluded that stigma and negative stereotypes remain a constant hurdle in overcoming discrimination. The forthcoming UN Disability Convention is demonstrative of the recognition of the importance of the needs and rights of disabled people. The convention proposes some innovative measures to overcome stigma and stereotyping. Mental health problems constitute one of the leading causes of disability. The thesis explores how people with mental health problems fit within the concept of people with disabilities and whether they are included in anti-discrimination legislation and affirmative action measures. Special attention is given to statutory definitions of disability, the different forms of discrimination and the concept of reasonable accommodation. A comparative approach is taken to analyse how South Africa's disability law measures up against that of Britain and Australia in terms of its substantive provisions and enforcement thereof. In considering the South African position American and Canadian jurisprudence is consulted in order to aid in interpretation. It is concluded that although South Africa has a comparatively good legislative framework, it is held back by an overly restrictive and medically focused definition of disability. As a result many individuals with mental health difficulties, desirous of obtaining and retaining employment may be excluded from protection against discrimination in the workplace. It is argued that it will be necessary either to amend the Employment Equity Act or for the courts to adhere strictly to the concept of substantive equality in order to ensure that the rights and dignity of people with mental health difficulties are adequately protected.

Includes bibliographical references (leaves 280-305). Argues that despite the liberal use of social control theory in the literature on the social history of venereal diseases, rationale discourses do not necessarily lead to government intervention. Comparative analysis reveals that culturally similar locations can experience similar impulses and constraints to the development of social policy under differing constitutional arrangements.

This dissertation is a comparative study of the law of criminal complicity in Jordan (a civil law jurisdiction), and in New South Wales (NSW) (a common law jurisdiction). It addresses the basis of criminal culpability of individuals, and explores the extent to which the basis of such culpability rests on the autonomy and autonomous actions (or inactions) of individuals. Ideas of such autonomy have been integral to western ethical, political and legal thinking since the seventeenth century. The analysis in this dissertation raises issues where the criminal law does not adequately take into account the limits on individual autonomy in relation to liberty of action, freedom of choice and effective deliberation. These issues highlight that a more serious and deeper understanding of individual autonomy as a ground of culpability must be taken into account by law-makers, to ensure that the grounds of criminal culpability more adequately reflect the limits on people’s individual autonomy in modern society today.
Doctor of Philosophy (PhD)

LL.M. (Commercial law)
This dissertation seeks to explore the fundamental differences between the rights of employees in terms of windiqg-up procedures and that of business rescue proceedings. I will be specifically looking at each procedure, winding-up and business rescue proceedings, and the effect that each of these procedures have on the rights of employees. In terms of the analysis of the procedures, I will be looking at the history of both insolvency law and labour law, as well as a look at the old Companies Act of 1973 and specifically at judicial management. By looking at the history we can gain an outlook on the problems we encountered then and how they can be improved today. I will then move on to look specifically at the specific proceedings of winding-up in Chapter 14 of the old 1973 Act and Chapter 6 of the new 2008 for the provisions on business rescue. Through analysing the proceedings I will also look at the legal position in other jurisdictions on the specific matter into account. Specifically I will look to the UK and Australia. Additionally, I will be looking at the International Labour Organisations position on employees' rights in terms of insolvency law. The specific rights of employees that I will be considering are employees rights to commence proceedings, their right to be informed, their right to be consulted, the effect on their employment contracts, retrenchments, claims which they may have against the company as well as the specific rights of employees in the case of a transfer of the business. In analysing all of the above aspects, I will come to conclude from my findings that the rights afforded to employees under business rescue and Chapter 6 of the 2008 Act are extremely beneficial to the employees and are so extensive that they cover almost all rights of employees. In comparison with the rights afforded to employees' in terms of winding-up procedures under Chapter 14 of the 1973 Act these rights are stiII beneficial to employees but they are not as extensive. Both procedures afford employees a significant amount of protection.

Mediation, as a prominent 'alternative dispute resolution' (ADR) process, has been spreading across various legal jurisdictions in Australia and overseas. Because both the process and the outcome are seen to be 'owned' by the disputants, it has been assessed by Australian governments as being appropriate to the decentralised industrial relations systems developed in the 1990's. This led to proposals to create independent mediation services that would supplement the conciliation-arbitration service available in the Federal and South Australian industrial relation commissions. This study canvassed these proposals in light of the various benefits claimed for mediation and explored the confused usage of the terms mediation and conciliation in relation to industrial disputes. The specific focus, however, was to examine the possible effect of the imbalance of power inherent in the employer-employee relationship upon the fairness of outcome from mediation - and how the method of paying the mediator might impact upon this fairness.
thesis (MConflictManagement)--University of South Australia, 2002.

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives.
Taxation
M. Phil. (Accounting Sciences)

Whenever legal disciplines overlap interesting scenarios occur and differences in opinions create intellectual tension. One such interesting scenario occurs when employees’ rights are affected during a company’s liquidation or business rescue. The employees of a company are normally the last persons to find out that a company is struggling financially. They are also the only stakeholders who are in no position to negotiate their risk should the company be liquidated. It is therefore necessary to evaluate the rights given to employees during a company’s liquidation and business rescue. The fundamental ideologies of company law, insolvency law and labour law are challenged and examined to attempt a harmonizing result that respects the core of each discipline. It is crucial to determine whether an appropriate balance is struck between the interests of all the stakeholders of the company during these procedures. The aim of this thesis is to evaluate whether South Africa manages to strike this balance. If employee rights are protected whilst a company is restructured back to solvency and success, this balance will be struck. An evaluation will also be made whether employees are always better protected during business rescue than in liquidation. The study analyses employee rights in a company’s liquidation and during a company’s restructuring process. The comparative study of employee rights in liquidation and rescue is done with the jurisdictions of Australia and England – countries with similar procedures. Important conclusions show that South Africa protects employee rights during business rescue procedures the best. An appropriate balance is indeed struck between the interests of all stakeholders of a company during business rescue procedures and employees are most of the time better off after a restructuring than in a liquidation. Should the recommendations for law reform be implemented in our legislation, South Africa will overcome the few obstacles currently in its way to be seen as a world leader where employee rights are concerned in liquidation proceedings as well as business rescue.
Mercantile Law
LL. D.

Workers’ compensation originated internationally because of the need to address the plight of workers and communities left destitute due to occupationally sustained disabilities or death. This study examines how the right to no-fault compensation developed in South Africa in comparison to the comparable law in Canada and Australia. Specific limitations regarding the right to workers' compensation pursuant to the South African compensatory laws were identified. Limitations identified include the persons falling within the ambit of the law, circumstances creating a right to compensation, the right to claims for increased compensation uniquely provided for in South African compensatory law and founded in the negligent conduct of employers as well as common law redress for damages. The background of the administrative remedy in the form of the right to compensation for occupational injuries and diseases ought to be seen in the light of the Constitution of the Republic of South Africa 1996.
Mercantile Law
LL.M.

This study1 addresses the key information technology issues of the age and its unintended consequences. The issues include social control by businesses, governments, and information age Star Chambers. The study focuses on a comparative analysis of data protection, data security, and information privacy (DPSIP) laws, regulations, and practices in five countries. The countries include Australia, Canada, South Africa, the United Kingdom, and the United States. The study addresses relevant international legal standards and justifications. This multidisciplinary analysis includes a systems thinking approach from a legal, business, governmental, policy, political theory, psychosocial, and psychological perspective. The study implements a comparative law and sociolegal research strategy. Historic, linguistic, and statistical strategies are applied. The study concludes with a next step proposal, based on the research, for the international community, the five countries in the study, and specifically, South Africa as it has yet to enact a sound DPSIP approach.
LL. D.

This study1 addresses the key information technology issues of the age and its unintended consequences. The issues include social control by businesses, governments, and information age Star Chambers. The study focuses on a comparative analysis of data protection, data security, and information privacy (DPSIP) laws, regulations, and practices in five countries. The countries include Australia, Canada, South Africa, the United Kingdom, and the United States. The study addresses relevant international legal standards and justifications. This multidisciplinary analysis includes a systems thinking approach from a legal, business, governmental, policy, political theory, psychosocial, and psychological perspective. The study implements a comparative law and sociolegal research strategy. Historic, linguistic, and statistical strategies are applied. The study concludes with a next step proposal, based on the research, for the international community, the five countries in the study, and specifically, South Africa as it has yet to enact a sound DPSIP approach.
LL.D. (Laws)