Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 4 of 4 for “"Customs and Excise Act"”.
-
The constitutionality of sections 88 and 90 of the Customs and Excise Act 91 of 1964
… attempts to determine to what extent sections 88 and 90 of the Customs and Excise Act 91 of 1964 comply with the constitutional right to just administrative action, read with the provisions of the Promotion of Administrative Justice Act 3 of 2000. As international trade increases, it is …
-
The role of market-based instruments that use existing markets to promote energy efficiency in South African industry
… in this regard are the additional investment and energy efficiency allowances available under s12I and s12L of the Income Tax Act 58 of 1962, the electricity levy implemented under the Customs and Excise Act 91 of 1964, Eskom's Demand Side Management (DSM) programme and NERSA's proposed …
-
Casting a wider legal fishnet: Assessing opportunities to combat fisheries crime with a focus on the South African abalone poaching and trafficking crisis
… industry for human prosperity worldwide as fish and fish products are among the most-traded food commodities worldwide. However, the fisheries sector is linked to a high degree of illegality. Fisheries crime is a multifaceted phenomenon – frequently transnational and organised in nature – which …
-
An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.
… rights in terms of the Tax Administration Act No. 28 of 2011 (TAA) and the Constitution of the Republic of South Africa, 1996 (the Constitution). Furthermore, the definition of “relevant material’ was discussed in order to establish whether or not a “lifestyle questionnaire” falls within …