Without Prejudice - Volume 7, Issue 11, 2007
Volume 7, Issue 11, 2007
Author Lance FleiserSource: Without Prejudice 7, pp 38 –39 (2007)More Less
Author Beric CroomeSource: Without Prejudice 7, pp 40 –41 (2007)More Less
The Tax Court may award costs in favour of a taxpayer where the claim of the Commissioner is held to be unreasonable or where the decision of the Tax Board contemplated in s83A of the Act is substantially confirmed (Income Tax Act (58 of 1962)). In addition, the Tax Court may award costs where the hearing of the tax appeal is postponed at the request of one of the parties or where the appeal has been withdrawn or conceded by one of the parties after a date of hearing has been allocated by the Registrar.
Author Reghard HammanSource: Without Prejudice 7, pp 44 –45 (2007)More Less
Inspired by a candle-lit dinner (not in the romantic sense) this article focuses on South Africa's nuclear energy aspirations and the possible implications of the precautionary principle. It will consist of two parts; the first will focus on the precautionary principle's status in international law and the second on whether, in the light of the principle and other environmental considerations, South Africa's renewed nuclear energy aspirations are justified. In essence the principle precludes a state from undertaking an activity which could have an adverse effect on the environment under certain circumstances.
Author Neil KirbySource: Without Prejudice 7, pp 47 –49 (2007)More Less
Each year, hundreds of thousands of people flood into South Africa, mainly across its terrestrial borders, in search of employment and a better life or to escape the harsh realities of civil conflict in sub-Saharan Africa. South Africa also has a chronic skills shortage and, in the light of recent economic growth, requires both skilled and semi-skilled labour. The country is, therefore, encouraging the immigration ofskilled labour.
Author Nemo JudexSource: Without Prejudice 7, pp 50 –51 (2007)More Less
A certain Mr Reynard was employed by the first defendant's shopping centre to play the role of Father Christmas. He had a fixed term contract which, not surprisingly, was to expire on December 25 2007. The contract was drawn by the second defendant who is euphemistically known as a labour lawyer. Like most commercial contracts it included boilerplate clauses which had nothing to do with the case. That in question stated (in essence; it is too long and repetitive to quote in full) that "if any period expires on a Sunday or public holiday it shall not expire until the next business day." Mr Reynard therefore reported for duty on December 27 claiming an extra two days' earnings.
Author Christo ReedersSource: Without Prejudice 7, pp 51 –52 (2007)More Less
Legislation relating to the pollution of surface soil and ground and surface water resources in the mining industry was examined in without prejudice (Sept 2007, p36). Since then, the media has been replete with instances of environmental infractions and it appears that a new environmental consciousness is discernable.
Author Ian WieseSource: Without Prejudice 7 (2007)More Less
The point of departure to tariff classification is the approach as adopted by Nicholas AJA (as he then was) in International Business Machines SA (Pty) Ltd v Commissioner of Customs and Excise 16865 (4)862 (A) where it was stated :
"Classification as between headings is a three-stage process: first, interpretation - the ascertainment of the meaning of the words used in the headings (and relative section and chapter notes) which may be relevant to the classification of the goods concerned; second, consideration of the nature and characteristics of those goods; and third, the selection of the heading which is most appropriate to such goods."
Author Alex EliottSource: Without Prejudice 7, pp 55 –56 (2007)More Less
The topic of trustees failing in their duties is a popular one. Many beneficiaries of large trusts have suffered financially as a result of poor decisions made or even fraud committed by the trustees. These losses seem particularly galling when one considers the obvious connotations of the words "trust" and "trustee."
No escaping the imperative for the insurance sector to comply with competition law : international lawAuthor Heather IrvineSource: Without Prejudice 7, pp 57 –58 (2007)More Less
Source: Without Prejudice 7 (2007)More Less
The latest version of the National Environmental Management: Waste Bill is before parliament. The Bill is part of a flotilla of legislation launched, or to be launched, under the umbrella of the National Environmental Management Act, 1998 and gives further effect to s24 of the constitution, which entrenches the right to a sound environment that is not harmful to the health and wellbeing of people.
Author Kevin MutchSource: Without Prejudice 7, pp 67 –69 (2007)More Less
It is 1872
Peter Carl Fabergé stares out of the windows of one of his father's jewellery workshops in St Petersburg. The Russian winter is approaching. Carl, as he came to be known, returned to St Petersburg a few years previously from an extended tour of Europe where he studied art, languages and the craft of jewellery making. His father has retired and Carl has taken over the family business. It was a very good business and enabled his father to retire at age 46.
Author Russel WaltonSource: Without Prejudice 7, pp 69 –70 (2007)More Less
Over the past 20 years there has been a transition of values and ideals regarding health. A strong trend towards wellness aesthetics and life balance is developing. This is one of the most powerful evolutions of post war baby boomers, who are now reaching a time when they are looking inwards as to the status and well-being of their bodies and minds as they approach the end of middle age, into retirement.
Source: Without Prejudice 7, pp 70 –71 (2007)More Less