In his erudite book The Drafting of Wills (Cape Town: Juta & Co 1993), Harry Barker at 60 - 63, quotes a case study by Justice Basil Wunsh in which Judge Wunsh calculated the different amounts of estate duty that would be paid depending upon how, in a certain set of circumstances, the testator's will was drawn. The essence of the exercise was to illustrate that, if a testator simplistically takes advantage of the deduction allowed by s 4(q) of the Estate Duty Act 45 of 1955 and leaves his entire estate to his wife, more duty will be paid on his wife's death than if he had also taken advantage of the s 4A deduction of R 1 million, because, if he relies only on the s 4(q) deduction, that R 1 million will be part of his wife's estate whereas he could still, without incurring any estate duty on his own death, have diverted the R 1 million to another entity, but still for the benefit of his family.
One of the critical challenges facing the government is to develop visible and effective strategies to strengthen our collapsing criminal justice system. One such strategy is to find mechanisms to involve the community in the system. As a way of involving the community, a number of community-police forums (CPFs) have been established throughout the country. Before one assesses the effectiveness of the CPFs. it is important to begin by providing a historical analysis of the idea of community policing.