Advanced Degrees
Publications: Popular
Publications: Accredited journals
Papers delivered at conferences
Other

Advanced Degrees

1. MCom(Taxation)
2. LLB

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Publications: Popular

1. RAUREK. 1/96. Die aftrekbaarheid van lae rentekoerslenings. (medeskrywer AC Engelbrecht)
   
   
2. Accountancy SA: April 1997, page 9-12. "Do our Tax Acts promote avoidance?"
   
   
3. Accountancy SA. June 1996, page 24-32. “Tax Evasion: The constitutionality of the reversed onus of proof”.
   
   
4. Accountancy SA: April 1999, page16 – 21.“Section 80A(c)(ii) of the Income Tax Act – ‘Round- Tripping’ between the draft version and the enacted version – Part 1”.(Co-authored with B Geldenhuys).
   
   
5. Accountancy SA. July 1999, page 30-32. “Section 80A(c)(ii) of the Income Tax Act – ‘Round- Tripping’ between the draft version and the enacted version – Part 2.”(Co-authored with B Geldenhuys).
   
   
6. Accountancy SA. October 1999, page 30-32. “Section 80A(c)(ii) of the Income Tax Act and the scope of Part IIA : The big boom – Part I.”(Co-authored with B Geldenhuys).
   
   
7. Accountancy SA. October 1999 (web publication). “Section 80A(c)(ii) of the Income Tax Act and the scope of Part IIA : The big boom – Part II.”(Co-authored with B Geldenhuys).
   
   
8. Tax Planning. 2010. Vol 24(1),page 15-16. “Tax Planning 15. Misuse and abuse.”  (Co-authored with B Geldenhuys).
   
   
9. Tax Planning. 2010. Vol 24(2),page 31-33. “Tax Planning 31. Tainted element - II.”
   
   
10. Tax Planning. 2010. Vol 24(3),page 56 – 57.“Tax Planning 56. Tainted Element - III.”(Co-authored with B Geldenhuys).
    
    
11. Tax Planning. 2010. Vol 24(4), page 77-78. “Tax Planning 77. Misuse and abuse - IV.” (Co-authored with B Geldenhuys).
    
    
    
12. Tax Planning. 2010. Vol 24(5),page 103-104. “Tax Planning 103. Misuse and abuse - V.” (Co-authored with B Geldenhuys).
    
    
13. Tax Planning. 2011. Vol 5,page 1-4. “Tax Planning 1. Cumulative calculations."

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Publications: Accredited Journals

1. Meditari, 2001, page 285 – 299.Constitutionality and the Income Tax Act.
   
   
2. Meditari, 2004/2, page 185 – 201.Constitutionality and the Income Tax Act – revisited.
   
   
3. Meditari. 2004/2.page 165-183. The discretionary powers of the Commissioner for the SARS – Are they constitutional?
   
   
4. Meditari. 2006/1, bladsy 81 -102. Die inkomste- en kapitaalwinsbelasting- hantering van Kollektiewe Beleggingskemas in Effekte en Kollektiewe Beleggingskemas in Eiendom : ‘n kritiese  beskouing. (Medeskrywer : H Isaacs).
   
   
5. Meditari. 2009. Volume 17 (2), page 71-92. Section 80A(c)(ii)  of the Income Tax Act and the interpretation of tax statutes in South Africa. (Co-authored with B Geldenhuys).
   
   
6. Journal for Juridical Science. 2010. 35(1) JJS 72, page 71-92. The nature of the purpose requirement of an impermissible tax avoidance arrangement.(Co-authored with B Geldenhuys).
   
   
7. Journal for Economic and Financial Sciences. JEF 5(1)April 2012. Critical analysis of the concepts permanent establishment and foreign business establishment. (Co-authored with: R vSchaik.)(Accepted for publication )

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Papers delivered at conferences

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Other

Belastingwerkboek: 1993 en 1994 uitgawes- Stigterslid en medeskrywer
Silke:Suid-Afrikaanse Inkomstebelasting en Silke: South African Income tax (medeskrywer 2006 - tans)

• 2006:Skrywer van 4 hoofstukke, nasien van 17 hoofstukke.
• 2007:Skrywer van 10 hoofstukke, nasien van 3 hoofstukke.
• 2008:Skrywer van 9 hoofstukke, nasien van 7 hoofstukke.
• 2009:Skrywer van 9 hoofstukke, nasien van 4 hoofstukke
• 2010:Skrywer van 9 hoofstukke, nasien van 5 hoofstukke
• 2011:Skrywer van 9 hoofstukke, nasien van 5 hoofstukke.
• 2012:Skrywer van 9 hoofstukke, nasien van 5 hoofstukke.
                                         

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