Produkte en Faktore: Faktorisering en breke *

Size: px
Start display at page:

Download "Produkte en Faktore: Faktorisering en breke *"

Transcription

1 OpenStax-CNX module: m Produkte en Faktore: Faktorisering en breke * Free High School Science Texts Project This work is produced by OpenStax-CNX and licensed under the Creative Commons Attribution License Faktorisering van Kwadratiese Uitdrukkings Khan Akademie video oor die faktorisering van kwadratiese uitdrukkings This media object is a Flash object. Please view or download it at < Figure 1 Faktorisering kan gesien word as die omgekeerde proses van die berekening van die produk van faktore. Om 'n kwadratiese uitdrukking te faktoriseer, is dit dus nodig om die faktore te vind wat, wanneer hulle met mekaar vermenigvuldig word, gelyk sal wees aan die oorspronklike kwadratiese uitdrukking. Beskou 'n kwadratiese uitdrukking van die vorm: ax 2 + bx. Ons kan sien hier is x is 'n gemeenskaplike faktor in beide terme. Dus, ax 2 + bx faktoriseer tot x (ax + b). Byvoorbeeld, 8y 2 + 4y faktoriseer tot 4y (2y + 1). 'n Ander tipe kwadratiese uitdrukking bestaan uit die verskil tussen kwadrate. Ons weet dat: (a + b) (a b) = a 2 b 2 (1) Dit is waar vir enige waardes van a en b, en, nog belangriker, aangesien die twee uitdrukkings aan mekaar gelyk (ekwivalent) is, kan ons skryf: a 2 b 2 = (a + b) (a b) (1) Dit beteken dat wanneer ons enige kwadratiese uitdrukking wat bestaan uit die verskil tussen twee kwadrate teëkom, ons onmiddellik die faktore kan neerskryf. Exercise 1: Verskil van Kwadrate (Solution on p. 9.) Vind die faktore van 9x * Version 1.1: Aug 4, :12 am

2 OpenStax-CNX module: m Hierdie soort kwadratiese uitdrukking is eenvoudig om te faktoriseer. Nie baie kwadratiese uitdrukkings val egter in hierdie kategorie nie, en gevolglik het ons 'n meer algemene metode nodig vir kwadrate soos x 2 x 2. Ons kan leer hoe om kwadrate te faktoriseer deur twee binomiale met mekaar te vermenigvuldig en so 'n kwadratiese uitdrukking te kry. Byvoorbeeld, (x + 2) (x + 3) vermenigvuldig uit as: (x + 2) (x + 3) = x (x + 3) + 2 (x + 3) = (x) (x) + 3x + 2x + (3) = x 2 + 5x + 6. (1) Ons kan sien dat die x 2 term in die kwadratiese uitdrukking die produk is van die x-terme in elke hakie. Soortgelyk, die 6 in die kwadratiese uitdrukking is die produk van 2 en 3 in die hakies. Gevolglik is die middelterm die som van die twee terme. Dus, hoe gebruik ons hierdie inligting om die kwadratiese uitdrukking te faktoriseer? Kom ons begin faktoriseer x 2 + 5x + 6 en sien of ons kan besluit op sekere algemene reëls. Eerstens, skryf twee hakies neer met 'n x in elke hakie en los spasie vir die oorblywende terme. ( x ) ( x ) (1) Besluit nou op die faktore van 6. Aangesien 6 'n positiewe getal is, sal dit wees: Vervolgens het ons nou vier moontlikhede: Faktore van Table 1 Opsie 1 Opsie 2 Opsie 3 Opsie 4 (x + 1) (x + 6) (x 1) (x 6) (x + 2) (x + 3) (x 2) (x 3) Table 2 Vervolgens vermenigvuldig ons elke stel hakies uit om te sien watter stel gee vir die regte middelterm. Opsie 1 Opsie 2 Opsie 3 Opsie 4 (x + 1) (x + 6) (x 1) (x 6) (x + 2) (x + 3) (x 2) (x 3) x 2 + 7x + 6 x 2 7x + 6 x 2 + 5x + 6 x 2 5x + 6 Table 3 Ons kan sien dat Opsie 3, (x+2)(x+3), die korrekte oplossing is. Die proses van faktorisering is hoofsaaklik 'n proses van opsies identiseer en evalueer, maar daar is inligting wat die proses kan vergemaklik.

3 OpenStax-CNX module: m Metode: Faktorisering van Kwadratiese Uitdrukkings 1. Eerstens, haal enige gemeenskaplike faktore van die koësïente uit om 'n uitdrukking te kry van die vorm ax 2 + bx + c = 0 waar a, b en c geen gemene faktore het nie en a positief is. 2. Skryf twee hakies neer met 'n x in elke hakie en plek vir die oorblywende terme. ( x ) ( x ) (1) 3. Skryf 'n stel faktore neer vir a en c. 4. Skryf 'n stel opsies neer vir die moontlike faktore is van die kwadratiese term deur die faktore van a en c te gebruik. 5. Brei al die opsies uit om te sien watter stel vir jou die korrekte antwoord gee. Daar is sekere wenke wat jy in gedagte kan hou: As c positief is, moet albei die faktore van c positief of albei negatief wees. Die faktore is beide negatief indien b negatief is, en beide positief indien b positief is. As c negatief is, beteken dit slegs een van die faktore van c is negatief, en die ander een is positief. Wanneer jy 'n antwoord gekry het, brei weer jou hakies uit net om te toets of dit reg uitwerk. Exercise 2: Faktorisering van 'n Kwadratiese Uitdrukking (Solution on p. 9.) Vind die faktore van 3x 2 + 2x Faktorisering van 'n Kwadratiese Drieterm 1. Faktoriseer die volgende: (a) x 2 + 8x + 15 (b) x x + 24 (c) x 2 + 9x + 8 (d) x 2 + 9x + 14 (e) x x + 36 (f) x x + 36 Kliek hier vir die oplossing 1 2. Ontbind die volgende in faktore: a. x 2 2x 15 b. x 2 + 2x 3 c. x 2 + 2x 8 d. x 2 + x 20 e. x 2 x 20 Kliek hier vir die oplossing 2 3. Vind die faktore van die volgende drieterme: a. 2x x + 5 b. 3x x + 6 c. 6x 2 + 7x + 2 d. 12x 2 + 8x Table 4

4 OpenStax-CNX module: m e. 8x 2 + 6x + 1 Kliek hier vir die oplossing 3 4. Faktoriseer die volgende drieterme: a. 3x x 6 b. 7x 2 6x 1 c. 8x 2 6x + 1 d. 2x 2 5x 3 Kliek hier vir die oplossing 4 2 Faktorisering deur Groepering 'n Verdere metode van faktorisering gebruik gemeenskaplike faktore. Ons weet dat die faktore van 3x + 3, 3 en (x + 1) is. Soortelyk is die faktore van 2x 2 + 2x, 2x en (x + 1). Gevolglik het ons 'n uitdrukking: wat ons kan faktoriseer as: 2x 2 + 2x + 3x + 3 (1) 2x (x + 1) + 3 (x + 1) (1) Nou kan ons sien daar is 'n ander gemene faktor: x + 1. Gevolglik kan ons nou skryf: (x + 1) (2x + 3) (1) Ons kry dit deur die x + 1 'uit te haal' (uit te deel) en te sien wat oorbly. Ons het +2x uit die eerste term en +3 uit die tweede term. Dit word genoem faktorisering deur groepering. Exercise 3: Faktorisering deur Groepering (Solution on p. 9.) Vind die faktore van 7x + 14y + bx + 2by deur groepering Khan Akademie video oor faktorisering van 'n drieterm deur groepering This media object is a Flash object. Please view or download it at < Figure Faktorisering deur Groepering 1. Faktoriseer deur groepering: 6x + a + 2ax + 3 Kliek hier vir die oplossing 5 2. Faktoriseer deur groepering: x 2 6x + 5x 30 Kliek hier vir die oplossing

5 OpenStax-CNX module: m Faktoriseer deur groepering: 5x + 10y ax 2ay Kliek hier vir die oplossing 7 4. Faktoriseer deur groepering: a 2 2a ax + 2x Kliek hier vir die oplossing 8 5. Faktoriseer deur groepering: 5xy 3y + 10x 6 Kliek hier vir die oplossing 9 3 Vereenvoudiging van Breuke In sommige gevalle van die vereenvoudiging van 'n algebraïese uitdrukking, sal die uitdrukking 'n breuk wees. Byvoorbeeld, x 2 + 3x x + 3 het 'n kwadraat in die teller en 'n binomiaal (kwadratiese tweeterm) in die noemer. Jy kan die verskillende metodes van faktorisering gebruik om die uitdrukking te vereenvoudig. = x 2 +3x x+3 x(x+3) x+3 = x solank x 3 As x 3 is, sal die noemer, x 3, 0 wees en die breuk ongedenieer. Exercise 4: Vereenvoudiging van Breukuitdrukkings (Solution on p. 10.) 2x b+x ab Vereenvoudig: ax 2 abx Exercise 5: Vereenvoudiging van Breukuitdrukkings (Solution on p. 10.) Vereenvoudig: x2 x 2 x 2 4 x2 +x x 2 +2x 3.1 Vereenvoudiging van Breuke 1. Vereenvoudig: (a) 3a 15 (b) 2a+10 4 (c) 5a+20 a+4 (d) a2 4a a 4 (e) 3a2 9a 2a 6 (f) 9a+27 9a+18 (g) 6ab+2a 2b (h) 16x2 y 8xy 12x 6 (i) 4xyp 8xp 12xy (j) 3a a+21 a+3 (k) a2 5a 2a+10 3a+15 4a (l) 3xp+4p 8p 12p2 3x+4 16 (m) 2xp+4x 6x2 +8x 12 (n) 24a a 3 6 (o) a2 +2a 5 2a+4 20 (p) p2 +pq 7p (q) 5ab 15b 4a 12 6b2 a+b (r) f 2 a fa 2 f a Table 5 8p+8q 21q

6 OpenStax-CNX module: m Kliek hier vir die oplossing 10 x 2. Vereenvoudig: x Kliek hier vir die oplossing 11 4 Optel en Aftrek van Breuke Deur gebruik te maak van die konsepte wat ons geleer het in die vereenvoudiging van breuke, kan ons nou eenvoudige breuke optel en aftrek. Om breuke op te tel of af te trek, moet ons daarop let dat ons slegs breuke kan optel of aftrek wat dieselfde noemer het. Dus moet ons eers al die noemers herlei na dieselfde noemer en dan die bewerkings van optelling of aftrekking doen. Dit word genoem die vind van die kleinste gemeenskaplike noemer of veelvoud. Byvoorbeeld, om 1 2 en 3 5 op te tel, let ons op dat die kleinste gemene noemer 10 is. Dus moet ons die eerste breuk se noemer vermenigvuldig met 5 en die tweede breuk met 2 om beide se noemers te herlei na 5 breuke met dieselfde noemer. Dit gee: 10 en Nou kan ons die breuke optel. As ons dit doen, kry ons 10. Exercise 6 (Solution on p. 10.) x 2 Vereenvoudig die volgende uitdrukking: x x2 x 2 x3 +x 4 x Twee interessante Wiskundige Bewyse Ons kan die konsepte wat ons in hierdie hoofstuk geleer het, gebruik om twee interessante wiskundige bewyse te illustreer. Die eerste bewering is dat n 2 + n ewe is vir alle n Z. Die tweede is 'n bewys dat n 3 n deelbaar is deur 6 vir alle n Z. Voor ons kan toon dat hierdie twee bewerings waar is, moet ons eers kennis neem van sekere ander wiskundige reëls. As ons 'n ewe getal vermenigvuldig met 'n onewe getal, kry ons 'n ewe getal. Net so, as ons 'n onewe getal vermenigvuldig met 'n ewe getal, kry ons 'n ewe getal. Verder is 'n ewe getal vermenigvuldig met 'n ewe getal altyd ewe, en 'n onewe getal vermenigvuldig met 'n onewe getal, onewe. Hierdie resultaat word gewys in die volgende tabel: Ewe getal Onewe getal Ewe Onewe Ewe getal Ewe Ewe Table 6 Onewe getal As ons 3 opeenvolgende getalle met mekaar vermenigvuldig, sal die antwoord altyd deelbaar wees deur 3. Dit behoort voor die handliggend te wees want as ons enige 3 opeenvolgende getalle het, sal een van hulle altyd deelbaar wees deur 3. Nou is ons gereed om te bewys dat n 2 + n ewe is vir alle n Z. As ons hierdie uitdrukking faktoriseer, kry ons n (n + 1). As n ewe is, dan is n + 1 onewe. As n onewe is, dan is n + 1 ewe. Aangesien ons weet dat as ons 'n ewe getal met 'n onewe getal vermenigvuldig, of 'n onewe getal met 'n ewe getal, kry ons 'n ewe getal, het ons gedemonstreer dat n 2 + n altyd ewe is. Probeer dit met 'n paar waardes van n en jy sal vind dat dit waar is. Om te demonstreer dat n 3 n deelbaar is deur 6 vir alle n Z, let ons eerstens op dat die faktore van 6, 3 en 2 is. Dus, as ons wys dat n 3 n deelbaar is deur beide 3 en 2, dan het ons aangetoon dat dit ook

7 OpenStax-CNX module: m deelbaar is deur 6! As ons die uitdrukking faktoriseer, kry ons n (n + 1) (n 1). Nou sien ons dat as ons drie opeenvolgende getalle met mekaar vermenigvuldig, dan neem ons n en tel dan 1 by of trek 1 af. Dit gee ons die twee getalle weerskante van n. Byvoorbeeld, as n = 4, dan n + 1 = 5 en n 1 = 3. Maar ons weet dat as ons drie opeenvolgende getalle met mekaar vermenigvuldig, is die antwoord altyd deelbaar deur 3. Dus het ons gedemonstreer dat n 3 n altyd deelbaar is deur 3. Deur aan te toon dat dit deelbaar is deur 2, kan ons ook bewys dat dit ewe is. Ons het gewys dat n 2 + n altyd ewe is. Nou moet ons herroep wat ons gesê het oor die vermenigvuldiging van ewe en onewe getalle. Aangesien die een getal altyd ewe is en die ander een ewe of onewe kan wees, sal die resultaat van die vermenigvuldiging van hierdie getalle, altyd ewe wees. Dus het ons gedemonstreer dat n 3 n deelbaar is deur 6 vir alle n Z. 6 Opsomming 'n Binomiaal is 'n wiskundige uitdrukking met twee terme. Die produk van twee identiese binomiale staan bekend as die vierkant of kwadraat van die binomiaal. Die verskil tussen twee kwadrate kry ons wanneer ons vermenigvuldig (ax + b) (ax b) Faktorisering is die teenoorgestelde van die uitbreiding van hakies. Ons kan gemeenskaplike faktore of die verskil tussen twee kwadrate gebruik om ons te help om uitdrukkings te faktoriseer. Die distributiewe wet ((A + B) (C + D + E) = A (C + D + E) + B (C + D + E)) help ons om 'n binomiaal en 'n trinomiaal te vermenigvuldig. Die som van derdemagte is: (x + y) ( x 2 xy + y 2) = x 3 +y 3 en die verskil van derdemagte is: x 3 y 3 = (x y) ( x 2 + xy + y 2) Om 'n kwadratiese drieterm te faktoriseer, moet ons die twee binomiale vind wat met mekaar vermenigvuldig is om die kwadratiese drieterm te gee. Ons kan ook 'n drieterm faktoriseer deur groepering. Dit is wanneer ons 'n gemene faktor vind in elke term van die drieterm, dit uithaal en sien wat oorbly. Ons kan breuke vereenvoudig deur gebruik te maak van die metodes wat ons gebruik het om uitdrukkings mee te faktoriseer. Breuke kan bymekaargetel of van mekaar afgetrek word. Om dit te kan doen, moet al die breuke dieselfde noemers hê. 7 Einde van die Hoofstuk Oefeninge 1. Faktoriseer: a. a 2 9 b. m 2 36 c. 9b 2 81 d. 16b 6 25a 2 e. m 2 (1/9) f. 5 5a 2 b 6 g. 16ba 4 81b h. a 2 10a + 25 i. 16b b + 49 j. 2a 2 12ab + 18b 2 k. 4b 2 144b b 5 Kliek hier vir die oplossing Faktoriseer volkome: a. ( 16 x 4) b. 7x 2 14x + 7xy 14y 12

8 OpenStax-CNX module: m c. y 2 7y 30 d. 1 x x 2 + x 3 e. 3 ( 1 p 2) + p + 1 Kliek hier vir die oplossing Vereenvoudig die volgende: a. (a 2) 2 a (a + 4) b. (5a 4b) ( 25a ab + 16b 2) c. (2m 3) ( 4m ) (2m + 3) d. (a + 2b c) (a + 2b + c) Kliek hier vir die oplossing Vereenvoudig die volgende: p 2 q 2 p p+q p 2 pq a. 2 b. x + x 2 2x 3 Kliek hier vir die oplossing Wys dat (2x 1) 2 (x 3) 2 vereenvoudig kan word tot (x + 2) (3x 4) Kliek hier vir die oplossing Bepaal wat moet by x 2 x + 4 getel word sodat dit gelyk is aan (x + 2) 2 Kliek hier vir die oplossing

9 OpenStax-CNX module: m Solutions to Exercises in this Module Solution to Exercise (p. 1) Step 1. Ons sien die kwadratiese uitdrukking is die verskil tussen twee vierkante omdat: en (3x) 2 = 9x 2 Step 2. Step 3. Step 4. Die faktore van 9x 2 25 is (3x 5) (3x + 5). Solution to Exercise (p. 3) Step 1. Die kwadraat is in die regte vorm. Step = 25 9x 2 25 = (3x) (3x) = (3x 5) (3x + 5) ( x ) ( x ) Skryf die stel faktore neer van a en c. Die moontlike faktore van a is: (1,3). The moontlike faktore van c is: (-1,1) of (1,-1). Skryf die groep opsies neer van die moontlike faktore van die kwadratiese uitdrukking a en c. Daar is twee moontlike oplossings. Opsie 1 Opsie 2 (x 1) (3x + 1) (x + 1) (3x 1) 3x 2 2x 1 3x 2 + 2x 1 Table 7 Step 3. (x + 1) (3x 1) = x (3x 1) + 1 (3x 1) = (x) (3x) + (x) ( 1) + (1) (3x) + (1) ( 1) = 3x 2 x + 3x 1 = x 2 + 2x 1. Step 4. Die faktore van 3x 2 + 2x 1 is (x + 1) en (3x 1). Solution to Exercise (p. 4) Step 1. Daar is geen algemene gemeenskaplike faktore nie. Step 2. 7 is 'n gemene faktor van die eerste twee terme en b is 'n gemene faktor van die tweede twee terme. Step 3. 7x + 14y + bx + 2by = 7 (x + 2y) + b (x + 2y) Step 4. x + 2y is 'n gemeenskaplike faktor.

10 OpenStax-CNX module: m Step 5. 7 (x + 2y) + b (x + 2y) = (x + 2y) (7 + b) Step 6. Die faktore van 7x + 14y + bx + 2by is (7 + b) en (x + 2y) Solution to Exercise (p. 5) Step 1. Gebruik groepering vir die teller en uithaal van 'n gemene faktor vir die noemer in hierdie voorbeeld. Step 2. Die vereenvoudigde antwoord is: Solution to Exercise (p. 5) Step 1. Step 2. Step 3. Die vereenvoudigde antwoord is = (ax ab)+(x b) ax 2 abx = a(x b)+(x b) = = a+1 ax ax(x b) (x b)(a+1) ax(x b) = (x+1)(x 2) (x+2)(x 2) x(x+1) x(x+2) = (x+1)(x 2) (x+2)(x 2) x(x+2) x(x+1) = 1 Solution to Exercise (p. 6) Step 1. x 2 (x + 2) (x 2) + x2 x 2 x3 + x 4 (x + 2) (x 2) Step 2. Ons maak al die noemers dieselfde sodat ons die breuke kan optel of aftrek. Die kleinste gemeenskaplike noemer is (x 2) (x + 2). ( x 2 ) x 2 (x + 2) (x 2) + (x + 2) (x + 2) (x 2) x3 + x 4 (x + 2) (x 2) Step 3. Aangesien al die breuke dieselfde noemer het, kan ons hulle almal skryf as een breuk met die toepaslike bewerkingstekens. Step 4. Step 5. x 2 + ( x 2) (x + 2) x 3 + x 4 (x + 2) (x 2) 2x 2 + 2x 6 (x + 2) (x 2) 2 ( x 2 + x 3 ) (x + 2) (x 2)

IN THE HIGH COURT OF SOUTH AFRICA, FREE STATE DIVISION, BLOEMFONTEIN

IN THE HIGH COURT OF SOUTH AFRICA, FREE STATE DIVISION, BLOEMFONTEIN IN THE HIGH COURT OF SOUTH AFRICA, FREE STATE DIVISION, BLOEMFONTEIN Reportable: YES/NO Of Interest to other Judges: YES/NO Circulate to Magistrates: YES/NO Appeal No: A140/2015 In the matter between:-

More information

Government Gazette Staatskoerant

Government Gazette Staatskoerant , Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Vol. 619 Cape Town, Kaapstad, 19 January 17 No. 4061 THE PRESIDENCY DIE PRESIDENSIE No. 39 19 January 17 No. 39 19

More information

1. Introduction. Our ref: PFA/GA/5576/05/VIA

1. Introduction. Our ref: PFA/GA/5576/05/VIA HEAD OFFICE Johannesburg 1 st Floor, Norfolk House Cnr 5 th Street & Norwich Close Sandton, 2196 PO Box 651826, Benmore, 2010 Tel (011) 884-8454 Fax (011) 884-1144 E-Mail: enquiries-jhb@pfa.org.za Cape

More information

IN THE LABOUR COURT OF SOUTH AFRICA, JOHANNESBURG MJ BUTHELEZI AND 1 OTHER

IN THE LABOUR COURT OF SOUTH AFRICA, JOHANNESBURG MJ BUTHELEZI AND 1 OTHER IN THE LABOUR COURT OF SOUTH AFRICA, JOHANNESBURG Not Reportable Case no: JR 609.15 In the matter between: MJ BUTHELEZI AND 1 OTHER Applicants and THE SAFETY AND SECURITY BARGAINING COUNCIL F.J. VAN DER

More information

Salary negotiations 2018 Feedback on survey for Interim Mandate

Salary negotiations 2018 Feedback on survey for Interim Mandate Nasionale Nuusbrief / National Newsletter 18/2018 04/05/2018 Salary negotiations 2018 Feedback on survey for Interim Mandate Further to National Newsletter 12/2018 in regard to salary negotiations, the

More information

(APPELLATE DIVISION) THE MINISTER OF WATER AFFAIRS GREGORY MANGENA AND 25 OTHERS. HOEXTER, KUMLEBEN, GOLDSTONE, JJA et NICHOLAS, HOWIE, AJJA

(APPELLATE DIVISION) THE MINISTER OF WATER AFFAIRS GREGORY MANGENA AND 25 OTHERS. HOEXTER, KUMLEBEN, GOLDSTONE, JJA et NICHOLAS, HOWIE, AJJA IN THE SUPREME COURT OF SOUTH AFRICA (APPELLATE DIVISION) CASE NO 708/89 In the matter between THE MINISTER OF WATER AFFAIRS Appellant and GREGORY MANGENA AND 25 OTHERS Respondent CORAM: HOEXTER, KUMLEBEN,

More information

VARIABLES DETERMINING SHAREHOLDER VALUE OF INDUSTRIAL COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGE. John Henry Hall

VARIABLES DETERMINING SHAREHOLDER VALUE OF INDUSTRIAL COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGE. John Henry Hall VARIABLES DETERMINING SHAREHOLDER VALUE OF INDUSTRIAL COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGE by John Henry Hall Submitted in partial fulfilment with the requirements for the degree DOCTOR

More information

HENDRIETTE ZULCH. Stellenbosch University. Supervisor: Prof L van Heerden. Faculty of Economic and Management Sciences. School of Accountancy

HENDRIETTE ZULCH. Stellenbosch University. Supervisor: Prof L van Heerden. Faculty of Economic and Management Sciences. School of Accountancy South African Value-Added Tax: Place of supply rules for cross border supplies of services a comparative analysis with Chapter 3 of the OECD s International VAT/GST Guidelines by HENDRIETTE ZULCH Research

More information

2 No Act No.2, 2005 PETROLEUM PRODUCTS AMENDMENT ACT,2005 GOVERNMENT GAZETTE. 22 JUNE 2005 GENERAL EXPLANATORY NOTE: Words in bold type in squa

2 No Act No.2, 2005 PETROLEUM PRODUCTS AMENDMENT ACT,2005 GOVERNMENT GAZETTE. 22 JUNE 2005 GENERAL EXPLANATORY NOTE: Words in bold type in squa Vol. 480 Cape Town, 22 June Kaapstad, Junie 2005 No. 27701 I THE PRESIDENCY DIE PRESIDENSIE No. 598 22 June 2005 No. 598 22 Junie 2005 It is hereby notified that the President has assented to the following

More information

IN THE HIGH COURT OF SOUTH AFRICA (NORTH GAUTENG HIGH COURT, PRETORIA)

IN THE HIGH COURT OF SOUTH AFRICA (NORTH GAUTENG HIGH COURT, PRETORIA) IN THE HIGH COURT OF SOUTH AFRICA (NORTH GAUTENG HIGH COURT, PRETORIA) UNREPORTABLE DATE: 29/05/2009 CASE NO: A440/2007 In the matter between: MARIA CATHARINA ALETTA SMIT Appellant And BENITA WILLERS Respondent

More information

_ JUDGMENT DELIVERED : 15 AUGUST 2003

_ JUDGMENT DELIVERED : 15 AUGUST 2003 Republic of South Africa REPORTABLE IN THE HIGH COURT OF SOUTH AFRICA (CAPE OF GOOD HOPE PROVINCIAL DIVISION) CASE No: A 848/2002 In the matter of ANTOINETTE MBO Appellant First PUMLA VERONICA NJOKWANA

More information

VAN DER MERWE J et VAN ZYL, AJ

VAN DER MERWE J et VAN ZYL, AJ IN THE HIGH COURT OF SOUTH AFRICA (ORANGE FREE STATE PROVINCIAL DIVISION) APPEAL NO. 27/2003 In the appeal between: MATTHEWS MORALE Appellant and THE STATE Respondent CORAM: VAN DER MERWE J et VAN ZYL,

More information

A simple instrument that can be used to manage finances on a rational basis before and after retirement

A simple instrument that can be used to manage finances on a rational basis before and after retirement South African Journal for Science and Technology ISSN: (Online) 2222-4173, (Print) 0254-3486 Page 1 i of 5 ii Oorspronklike Inhoudsopgawe Navorsing A simple instrument that can be used to manage finances

More information

Government Gazette Staatskoerant

Government Gazette Staatskoerant Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Vol. 588 Pretoria, 27 June Junie 2014 37778 N.B. The Government Printing Works will not be held responsible for the quality

More information

IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT JOHANNESBURG Case No: JA15/01 In the matter between:

IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT JOHANNESBURG Case No: JA15/01 In the matter between: IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT JOHANNESBURG Case No: JA15/01 In the matter between: VAAL TOYOTA (NIGEL) Appellant and MOTOR INDUSTRY BARGAINING Respondent COUNCIL First HEIN GERBER

More information

SC20/2015 DIRECTORATE DEVELOPMENT SERVICES: IDP: PERFORMANCE MANAGEMENT: 3rd QUARTER TOP LAYER SDBIP REPORT

SC20/2015 DIRECTORATE DEVELOPMENT SERVICES: IDP: PERFORMANCE MANAGEMENT: 3rd QUARTER TOP LAYER SDBIP REPORT ITEM OPSKRIF/ITEM HEADING SC20/2015 DIRECTORATE DEVELOPMENT SERVICES: IDP: PERFORMANCE MANAGEMENT: 3rd QUARTER TOP LAYER SDBIP REPORT SR20/2015 DIREKTORAAT ONTWIKKELINGSDIENSTE: GOP: PRESTASIEBESTUUR:

More information

THE DEDUCTIBILITY OF INDIRECT EMPOWERMENT MEASURES RELATING TO BLACK ECONOMIC EMPOWERMENT (BEE) IN TERMS OF THE INCOME TAX ACT TIM ACKER

THE DEDUCTIBILITY OF INDIRECT EMPOWERMENT MEASURES RELATING TO BLACK ECONOMIC EMPOWERMENT (BEE) IN TERMS OF THE INCOME TAX ACT TIM ACKER THE DEDUCTIBILITY OF INDIRECT EMPOWERMENT MEASURES RELATING TO BLACK ECONOMIC EMPOWERMENT (BEE) IN TERMS OF THE INCOME TAX ACT by TIM ACKER An assignment presented in partial fulfilment of the requirements

More information

GOVERNMENT GAZETTE STAATSKOERANT

GOVERNMENT GAZETTE STAATSKOERANT REPUBLIC OF SOUTH AFRICA GOVERNMENT GAZETTE STAATSKOERANT VAN DIE REPUBLIEK VAN SUID-AFRIKA Registered at the Post Office as a Newspaper As 'n Nuusblad by die Poskantoor Geregistreer Price We Prys Overseas

More information

Government Gazette Staatskoerant

Government Gazette Staatskoerant Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Vol. 587 Pretoria, 30 May Mei 2014 37690 N.B. The Government Printing Works will not be held responsible for the quality

More information

THE HIGH COURT OF SOUTH AFRICA (WESTERN CAPE DIVISION, CAPE TOWN)

THE HIGH COURT OF SOUTH AFRICA (WESTERN CAPE DIVISION, CAPE TOWN) THE HIGH COURT OF SOUTH AFRICA (WESTERN CAPE DIVISION, CAPE TOWN) High Court Ref No: 1773 Clanwilliam Case No: 582/16 Magistrate s Serial No: 01/17 In the matter of: THE STATE and NKABELO MKULU Coram:

More information

IN THE HIGH COURT OF SOUTH AFRICA (Northern Cape Division) JUDGMENT ON APPEAL

IN THE HIGH COURT OF SOUTH AFRICA (Northern Cape Division) JUDGMENT ON APPEAL Reportable: Yes / No Circulate to Judges: Yes / No Circulate to Magistrates: Yes / No IN THE HIGH COURT OF SOUTH AFRICA (Northern Cape Division) Case no: CA&R 124/07 Date heard: 2008-09-08 Date delivered:

More information

[2] In February 1998 respondent commenced a process of restructuring a division of

[2] In February 1998 respondent commenced a process of restructuring a division of IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT CAPE TOWN CASE NO. CA9/00 In the matter between: WINDA VISSER Appellant And SANLAM Respondent JUDGMENT DAVIS AJA: Introduction [1] This is an appeal against

More information

REPORTABLE IN THE KWAZULU-NATAL HIGH COURT, PIETERMARITZBURG REPUBLIC OF SOUTH AFRICA CASE NO. AR 414/2010 In the matter between:

REPORTABLE IN THE KWAZULU-NATAL HIGH COURT, PIETERMARITZBURG REPUBLIC OF SOUTH AFRICA CASE NO. AR 414/2010 In the matter between: 1 REPORTABLE IN THE KWAZULU-NATAL HIGH COURT, PIETERMARITZBURG REPUBLIC OF SOUTH AFRICA CASE NO. AR 414/2010 In the matter between: THEKWINI SOLOMON MOTHA Appellant and THE STATE Respondent JUDGMENT GORVEN

More information

IN THE LAND CLAIMS COURT OF SOUTH AFRICA

IN THE LAND CLAIMS COURT OF SOUTH AFRICA IN THE LAND CLAIMS COURT OF SOUTH AFRICA RANDBURG CASE NUMBER: LCC 101R/00 MAGISTRATE S COURT CASE NUMBER: 3381/99 In chambers: GILDENHUYS AJ Decided on: 2 February 2001 In the review proceedings in the

More information

BENJAMIN OVERMEYER APPELLANT. and. Judgment by: NESTADT, JA

BENJAMIN OVERMEYER APPELLANT. and. Judgment by: NESTADT, JA BENJAMIN OVERMEYER APPELLANT and THE STATE RESPONDENT Judgment by: NESTADT, JA CASE NO. 297/88 /ccc IN THE SUPREME COURT OF SOUTH AFRICA (APPELLATE DIVISION) In the matter between BENJAMIN OVERMEYER APPELLANT

More information

IN THE HIGH COURT OF SOUTH AFRICA /ES (NORTH GAUTENG HIGH COURT, PRETORIA)

IN THE HIGH COURT OF SOUTH AFRICA /ES (NORTH GAUTENG HIGH COURT, PRETORIA) IN THE HIGH COURT OF SOUTH AFRICA /ES (NORTH GAUTENG HIGH COURT, PRETORIA) DELETE WHICHEVER IS NOT APPLICABLE (1) REPORTABLE: YES/NO. (2) Of INTEREST TO OTHER JUDGES: Y&9/N0. (3) REVISED. CASE NO: A645/08

More information

Wanneer vind artikel 7(7) van die Wet op Egskeiding, 70 van 1979, toepassing?

Wanneer vind artikel 7(7) van die Wet op Egskeiding, 70 van 1979, toepassing? Wanneer vind artikel 7(7) van die Wet op Egskeiding, 70 van 1979, toepassing? 1 Inleiding Artikel 7(7) van die Wet op Egskeiding 70 van 1979 (die Wet) maak voorsiening dat by die bepaling van die vermoënsregtelike

More information

TELNR: (S) (H) (W) BESONDERHEDE VAN MY/ONS BANKREKENING:

TELNR: (S) (H) (W) BESONDERHEDE VAN MY/ONS BANKREKENING: DEBIETORDER MANDAAT AAN: NATIONAL REAL ESTATE NAAM VAN REKENINGHOUER: POSADRES: POSKODE: IDENTITEITSNOMMER: TELNR: (S) (H) (W) NAAM VAN GEBOU: REKENINGNOMMER: BESONDERHEDE VAN MY/ONS BANKREKENING: BANKSTEMPEL

More information

C94/2015 DIRECTORATE DEVELOPMENT SERVICES : IDP/PMS: IDP & BUDGET TIME SCHEDULE FOR THE 2016/2017 FINANCIAL YEAR

C94/2015 DIRECTORATE DEVELOPMENT SERVICES : IDP/PMS: IDP & BUDGET TIME SCHEDULE FOR THE 2016/2017 FINANCIAL YEAR ITEM OPSKRIF/ITEM HEADING C94/2015 DIRECTORATE DEVELOPMENT SERVICES : IDP/PMS: IDP & BUDGET TIME SCHEDULE FOR THE 2016/2017 FINANCIAL YEAR R94/2015 DIREKTORAAT ONTWIKKELINGSDIENSTE : GOP/PBS: GOP & BEGROTING

More information

REITUMETSE LESLY SEGALO

REITUMETSE LESLY SEGALO FREE STATE HIGH COURT, BLOEMFONTEIN REPUBLIC OF SOUTH AFRICA In the appeal between: Case No.: A298/2010 REITUMETSE LESLY SEGALO Appellant and THE STATE Respondent CORAM: RAMPAI J et EBRAHIM J JUDGMENT:

More information

COURIER Issue No 43 March 2013

COURIER Issue No 43 March 2013 b COURIER Issue No 43 March 2013 A free newsletter to the sectional title industry by Tertius Maree Associates ARE INVALID RULES VALID? I have from time to time, in MCS Courier, expressed my misgivings

More information

1.This application concerns the alleged unfair retrenchment of the applicant. by the respondent with effect from 31 October 1998 following the

1.This application concerns the alleged unfair retrenchment of the applicant. by the respondent with effect from 31 October 1998 following the IN THE LABOUR COURT OF SOUTH AFRICA HELD AT CAPE TOWN CASE NO: C105/99 In the matter between: W VISSER Applicant and SANLAM Respondent ing: 16, 17 and 20 March 2000 ent: 23 March 2000 n: For the Applicant,

More information

Government Gazette Staatskoerant

Government Gazette Staatskoerant Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID AFRIKA Regulation Gazette No. 10539 10177 Regulasiekoerant Vol. 606 23 December Desember 2015 No. 39552 N.B. The Government

More information

Centurion Plaas Stal Mark Inligting en voorwaardes / Centurion Farm stall Information and conditions

Centurion Plaas Stal Mark Inligting en voorwaardes / Centurion Farm stall Information and conditions Centurion Plaas Stal Mark Inligting en voorwaardes / Centurion Farm stall Information and conditions Die Boere mark sal plaasvind elke tweede Saterdag, vanaf 09:00 tot 14:00. Uitstallers moet voor 07:45

More information

A COMPARISON OF INTERNAL CONTROLS, WITH SPECIFIC REFERENCE TO COBIT, SAC, COSO, AND SAS 55/78. by SUZANNE STEYN

A COMPARISON OF INTERNAL CONTROLS, WITH SPECIFIC REFERENCE TO COBIT, SAC, COSO, AND SAS 55/78. by SUZANNE STEYN A COMPARISON OF INTERNAL CONTROLS, WITH SPECIFIC REFERENCE TO COBIT, SAC, COSO, AND SAS 55/78 by SUZANNE STEYN SHORT DISSERTATION SUBMITTED FOR THE PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE

More information

THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT THE FAERIE GLEN RENAISSANCE SCHEME

THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT THE FAERIE GLEN RENAISSANCE SCHEME THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT Case No: 302/08 DEON DU RAND NO ANDRÉ DU RAND NO JOHAN DU RAND NO ELIZABETH SUSANNA DU RAND NO ELMARIE BOTES NO F G J WIID First Appellant

More information

JUDGMENT. appeal against our aforesaid order, to the Supreme Court of Appeal.

JUDGMENT. appeal against our aforesaid order, to the Supreme Court of Appeal. IN THE HIGH COURT OF SOUTH AFRICA (CAPE OF GOOD HOPE PROVINCIAL DIVISION) CASE NO: ~/608/0& Division: Second Division Date: 5 September 2008 In the matter between: lzak JACOBUS NEL ENGELBRECHT Appellant

More information

IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT BRAAMFONTEIN JOHANNESBURG CASE NO: JA 47/2003 C F POTTERILL AND FIFTEEN OTHERS

IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT BRAAMFONTEIN JOHANNESBURG CASE NO: JA 47/2003 C F POTTERILL AND FIFTEEN OTHERS IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT BRAAMFONTEIN JOHANNESBURG CASE NO: JA 47/2003 IN THE MATTER BETWEEN C F POTTERILL AND FIFTEEN OTHERS APPELLANTS AND THE MINISTER OF SAFETY AND SECURITY

More information

RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS ACT

RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS ACT REPUBLIC OF SOUTH AFRICA RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS ACT REPUBLIEK VAN SUID-AFRIKA WET OP SKALE EN MONETÊRE BEDRAE EN WYSIGING VAN INKOMSTEWETTE No 14, 2017 GENERAL EXPLANATORY

More information

GAME INSURANCE PROPOSAL FORM / WILDVERSEKERING-VOORLEGGINGSVORM

GAME INSURANCE PROPOSAL FORM / WILDVERSEKERING-VOORLEGGINGSVORM GAME INSURANCE PROPOSAL FORM / WILDVERSEKERING-VOORLEGGINGSVORM for/vir All Risk Mortality, Limited Mortality, Catastrophe, Translocation & Post Release Stress arranged by/saamgestel deur ANIMALSURE UNDERWRITING

More information

FREE STATE HIGH COURT, BLOEMFONTEIN REPUBLIC OF SOUTH AFRICA BENJAMIN POPO MOFOKENG

FREE STATE HIGH COURT, BLOEMFONTEIN REPUBLIC OF SOUTH AFRICA BENJAMIN POPO MOFOKENG FREE STATE HIGH COURT, BLOEMFONTEIN REPUBLIC OF SOUTH AFRICA In the matter between:- Appeal No. : A185/11 BENJAMIN POPO MOFOKENG Appellant and THE STATE First Respondent CORAM: EBRAHIM, J et CHESIWE, AJ

More information

Government Notices Goewermentskennisgewings

Government Notices Goewermentskennisgewings R. 503 Marketing of Agricultural Products Act (47/1996): Amendment of Statutory Measure-Records and Returns in respect of Maize Imports and Exports 41633 Board / Raad/ Board / Raad STAATSKOERANT, 18 MEI

More information

THE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT

THE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT THE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT Case no: 307/09 P P MAREE Appellant and CHRIS BOOYSEN T/A NVM BELEGGINGS & VERSEKERINGSADVISEURS Respondent Neutral citation: Maree v C Booysen t/a

More information

IN THE SUPREME COURT OF SOUTH AFRICA ATLANTIS DIESEL ENGINES (PTY)LTD NATIONAL UNION OF METALWORKERS OF SOUTH AFRICA

IN THE SUPREME COURT OF SOUTH AFRICA ATLANTIS DIESEL ENGINES (PTY)LTD NATIONAL UNION OF METALWORKERS OF SOUTH AFRICA CASE NO: 424/93 N v H IN THE SUPREME COURT OF SOUTH AFRICA (APPELLATE DIVISION) In the matter between: ATLANTIS DIESEL ENGINES (PTY)LTD and NATIONAL UNION OF METALWORKERS OF SOUTH AFRICA SMALBERGER, JA

More information

MINUTES OF A SPECIAL GENERAL MEETING HELD ON 24 TH FEBRUARY 2018

MINUTES OF A SPECIAL GENERAL MEETING HELD ON 24 TH FEBRUARY 2018 MINUTES OF A SPECIAL GENERAL MEETING HELD ON 24 TH FEBRUARY 2018 DATE: 24 TH FEBRUARY 2018 TIME: 10H00 VENUE: LIFESTYLE CENTRE WELCOME The meeting was opened by the Chairperson, Elaine Harris who welcomed

More information

ABSA Group Pension Fund DETERMINATION IN TERMS OF SECTION 30M OF THE PENSION FUNDS ACT OF 1956

ABSA Group Pension Fund DETERMINATION IN TERMS OF SECTION 30M OF THE PENSION FUNDS ACT OF 1956 IN THE TRIBUNAL OF THE PENSION FUNDS ADJUDICATOR In the complaint between: CASE NO: PFA/GA/1357/00/NJ J van Veenhuyzen Complainant and ABSA Group Pension Fund Respondent DETERMINATION IN TERMS OF SECTION

More information

After a challenging 2014 we, as business owners, can look forward to what will hopefully be a prosperous 2015.

After a challenging 2014 we, as business owners, can look forward to what will hopefully be a prosperous 2015. IN THIS ISSUE In this issue we discuss: Foreword Mr JJ Barkhuizen (CEO) page 1; The Employment Equity Commission and Affirmative Action page 2; Employee or not? page 4; Werknemer of nie? page 7; Get in

More information

Government Gazette Staatskoerant

Government Gazette Staatskoerant Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID AFRIKA Regulation Gazette No. 10177 Regulasiekoerant Vol. 625 28 July Julie 2017 No. 41013 N.B. The Government Printing Works

More information

Investigating the treatment of deferred tax in the debt-to-equity ratio OS Fourie

Investigating the treatment of deferred tax in the debt-to-equity ratio OS Fourie Investigating the treatment of deferred tax in the debt-to-equity ratio OS Fourie 23446080 Mini-dissertation submitted in partial fulfilment of the requirements for the degree Magister Commercii in Management

More information

IN THE HIGH COURT OF SOUTH AFRICA, FREE STATE DIVISION, BLOEMFONTEIN

IN THE HIGH COURT OF SOUTH AFRICA, FREE STATE DIVISION, BLOEMFONTEIN SAFLII Note: Certain personal/private details of parties or witnesses have been redacted from this document in compliance with the law and SAFLII Policy IN THE HIGH COURT OF SOUTH AFRICA, FREE STATE DIVISION,

More information

GUIDE TO THE TAX INCENTIVE IN RESPECT OF LEARNERSHIP AGREEMENTS

GUIDE TO THE TAX INCENTIVE IN RESPECT OF LEARNERSHIP AGREEMENTS SOUTH AFRICAN REVENUE SERVICE GUIDE TO THE TAX INCENTIVE IN RESPECT OF LEARNERSHIP AGREEMENTS Another helpful guide brought to you by the South African Revenue Service GUIDE TO THE ALLOWANCE IN RESPECT

More information

P J de Bruyn SC (with him B J Pienaar and T N Price) for the accused.

P J de Bruyn SC (with him B J Pienaar and T N Price) for the accused. S v MANANA 2007 (1) SACR 62 (T) 2007 (1) SACR p62 Citation 2007 (1) SACR 62 (T) Case No Saaknr A1720/03 Court Judge Transvaal Provincial Division Els R and Makhafola Wn R Heard October 4, 2004 Judgment

More information

2 URE MEV B KUSCHKE. ME M NORTJé (WITS)

2 URE MEV B KUSCHKE. ME M NORTJé (WITS) KOPIEREG VOORBEHOU FAKULTEIT REGSGELEERDHEID DEPARTEMENT PRIVAATREG EKSAMEN KONTRAKTEREG 210 DATUM 3 JUNIE 2004 TOTAAL 50 TYD 2 URE INTERNE EKSAMINATOR MEV B KUSCHKE EKSTERNE EKSAMINATOR ME M NORTJé (WITS)

More information

by Johannes Lodewicus du Preez

by Johannes Lodewicus du Preez Pension Interest at Divorce: A guide to the treatment of pension interest at divorce with reference to the history, the changes made to legislation, and the expected future outcome as based upon the current

More information

1. Are you currently insured? Yes. No. Is u tans verseker??. Ja. Nee.

1. Are you currently insured? Yes. No. Is u tans verseker??. Ja. Nee. GAME INSURANCE PROPOSAL FORM / WILDVERSEKERING-VOORLEGGINGSVORM for/ vir All Risk Mortality, Limited Mortality, Catastrophe, Translocation & Post Release Stress arranged by/ saamgestel deur ANIMALSURE

More information

GUIDE ON THE TAX INCENTIVE FOR LEARNERSHIP AGREEMENTS

GUIDE ON THE TAX INCENTIVE FOR LEARNERSHIP AGREEMENTS SOUTH AFRICAN REVENUE SERVICE GUIDE ON THE TAX INCENTIVE FOR LEARNERSHIP AGREEMENTS Another helpful guide brought to you by the South African Revenue Service GUIDE ON THE TAX INCENTIVE FOR LEARNERSHIP

More information

Government Gazette Staatskoerant

Government Gazette Staatskoerant Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Regulation Gazette 9939 Regulasiekoerant Vol. 574 Pretoria, 5 April 2013 36308 N.B. The Government Printing Works will

More information

OFFICIAL GAZETTE. Government Notice. Goewermentskennisgewing. R0,30 Thursday 17 December 1987 WINDHOEK Donderdag 17 Desember 1987 No 5478 INHOUD:

OFFICIAL GAZETTE. Government Notice. Goewermentskennisgewing. R0,30 Thursday 17 December 1987 WINDHOEK Donderdag 17 Desember 1987 No 5478 INHOUD: PUBLISHED BY AUTHORITY OFFICIAL GAZETTE EXTRAORDINARY OF SOUTH WEST AFRICA BUITENGEWONE OFFIS IELE KOERANT VAN SUIDWES-AFRIKA UITGAWE OP GESAG R0,30 Thursday 17 December 1987 WINDHOEK Donderdag 17 Desember

More information

IN THE HIGH COURT OF SOUTH AFRICA (WITWATERSRAND LOCAL DIVISION)

IN THE HIGH COURT OF SOUTH AFRICA (WITWATERSRAND LOCAL DIVISION) IN THE HIGH COURT OF SOUTH AFRICA (WITWATERSRAND LOCAL DIVISION) CASE NO: A5022/2007 In the matter between: PRINSLOO, JAN STEPHANUS obo CORNÉ PRINSLOO Appellant (Plaintiff a quo) and ROAD ACCIDENT FUND

More information

RAMPAI, R et VAN DER MERWE, R et ZIETSMAN, WND R

RAMPAI, R et VAN DER MERWE, R et ZIETSMAN, WND R VRYSTAATSE HOË HOF, BLOEMFONTEIN REPUBLIEK VAN SUID-AFRIKA In die saak tussen: NICOLAS PETRUS UYS NO STEPHANUS SOLOMON WEYERS NO (in hul hoedanigheid as trustees van die N & J Trust) Saak Nr.: A258/2011

More information

Weyerslaan Telefoon Telephone Weyers Avenue Durbanville 7550 Durbanville Circular 2/ January 2018

Weyerslaan Telefoon Telephone Weyers Avenue Durbanville 7550 Durbanville Circular 2/ January 2018 LAERSKOOL PRIMARY SCHOOL Weyerslaan Telefoon 976 8115 Telephone Weyers Avenue Durbanville 7550 Durbanville 7550 Faks / Fax: 021-975 1706 (Kantoor / office) E-pos / E mail: accounts@durbieland.com Circular

More information

DATED AT PRETORIA ON THIS THE 15th DAY OF JUNE ADV. A CORNELIUS LEGAL OFFICER COUNCIL FOR DEBT COLLECTORS RENTMEESTERPARK

DATED AT PRETORIA ON THIS THE 15th DAY OF JUNE ADV. A CORNELIUS LEGAL OFFICER COUNCIL FOR DEBT COLLECTORS RENTMEESTERPARK COUNCIL FOR DEBT COLLECTORS COUNCIL IN TERMS OF ACT 114 OF 1998 Saakno: 8/6PROC001/06 In the matter COUNCIL FOR DEBT COLLECTORS THE COUNCIL and PROCLEPT CC FIRST RESPONDENT MARIETJIE ROOS SECOND RESPONDENT

More information

ASSET PRICING MODELS: AN INVESTIGATION INTO DETERMINING THE VALUE OF JSE ALTX EXCHANGE LISTED SHARES

ASSET PRICING MODELS: AN INVESTIGATION INTO DETERMINING THE VALUE OF JSE ALTX EXCHANGE LISTED SHARES ASSET PRICING MODELS: AN INVESTIGATION INTO DETERMINING THE VALUE OF JSE ALTX EXCHANGE LISTED SHARES C. H. Dercksen 11660597 Dissertation submitted in partial fulfilment of the requirements for the degree

More information

UMA MOTOR ONLY PROPOSAL FORM

UMA MOTOR ONLY PROPOSAL FORM UMA MOTOR ONLY PROPOSAL FORM Naam van kliënt Name of client Posadres Postal INLIGTING - NUWE KLIËNTE INFORMATION - NEW CLIENTS Poskode Postal Code Telefoon Nr. Telephone No. E-pos adres E-mail address

More information

2 No GOVERNMENT GAZETTE, 8 January 2016 Act No. 25 of 2015 Taxation Laws Amendment Act, 2015

2 No GOVERNMENT GAZETTE, 8 January 2016 Act No. 25 of 2015 Taxation Laws Amendment Act, 2015 2 No. 3988 GOVERNMENT GAZETTE, 8 January 16 Act No. 2 of 1 Taxation Laws Amendment Act, 1 GENERAL EXPLANATORY NOTE: [ ] Words in bold type in square brackets indicate omissions from existing enactments.

More information

THE DEDUCTIBILITY OF FUTURE EXPENDITURE ON CONTRACTS IN TERMS OF SECTION 24C JOHANNA ELISA CALITZ

THE DEDUCTIBILITY OF FUTURE EXPENDITURE ON CONTRACTS IN TERMS OF SECTION 24C JOHANNA ELISA CALITZ THE DEDUCTIBILITY OF FUTURE EXPENDITURE ON CONTRACTS IN TERMS OF SECTION 24C By JOHANNA ELISA CALITZ Thesis presented in partial fulfilment of the requirements for the degree Master of Accounting (Taxation)

More information

IN DIE HOOGSTE HOF VAN APPÈL VAN SUID-AFRIKA

IN DIE HOOGSTE HOF VAN APPÈL VAN SUID-AFRIKA IN DIE HOOGSTE HOF VAN APPÈL VAN SUID-AFRIKA Die Kommissaris Suid-Afrikaanse Inkomste Diens (Appellant) en Boedel Wyle A I J de Beer (Respondent) Coram: Hefer Wnde HR, Howie, Streicher, Cameron ARR en

More information

GOVERNMENT GAZETTE STAATSKOERANT

GOVERNMENT GAZETTE STAATSKOERANT GOVERNMENT GAZETTE OF THE REPUBI.lIC OF SOUTH AFRICA REPUBLIEK V AN SUID-AFRIKA STAATSKOERANT Registered at the Post Office as a Newspaper As 'n Nuusblad by die Poskantoor Geregistreer Selling price. Verkoopprys

More information

Potatoes SA 25 April 2018

Potatoes SA 25 April 2018 Potatoes SA 25 April 2018 Farm-level Analysis Prepared by Farm-level Scenarios: Limpopo & Sandveld regions Implication of electricity tariff increase, national minimum wage, plant protection cost inflation

More information

GOVER~MENTGAZETTE, 7 DECEMBER 2007 CONTENTS Page Gazette INHOUD Bladsy Koerant PROCLAMATION R. 45 Special Investigating Units and Special Trib

GOVER~MENTGAZETTE, 7 DECEMBER 2007 CONTENTS Page Gazette INHOUD Bladsy Koerant PROCLAMATION R. 45 Special Investigating Units and Special Trib Regulation Gazette 8797 Regulasiekoerant Vol. 510 Pretoria, 7 December 2007 Desember 30552 2 30552 GOVER~MENTGAZETTE, 7 DECEMBER 2007 CONTENTS Page Gazette INHOUD Bladsy Koerant PROCLAMATION R. 45 Special

More information

SOUTH AFRICAN VALUE-ADDED TAX IMPLICATIONS OF INTERACTIVE GAMBLING IN THE ABSENCE OF DETAILED PLACE OF SUPPLY RULES

SOUTH AFRICAN VALUE-ADDED TAX IMPLICATIONS OF INTERACTIVE GAMBLING IN THE ABSENCE OF DETAILED PLACE OF SUPPLY RULES SOUTH AFRICAN VALUE-ADDED TAX IMPLICATIONS OF INTERACTIVE GAMBLING IN THE ABSENCE OF DETAILED PLACE OF SUPPLY RULES by Lizel Rourke Student number 97097340 Submitted in partial fulfilment of the requirements

More information

THE SIGNIFICANCE OF AUTOMATIC FISCAL STABILISERS IN SOUTH AFRICA JAN ABRAHAM SWANEPOEL. in fulfilment of the requirements for the degree

THE SIGNIFICANCE OF AUTOMATIC FISCAL STABILISERS IN SOUTH AFRICA JAN ABRAHAM SWANEPOEL. in fulfilment of the requirements for the degree THE SIGNIFICANCE OF AUTOMATIC FISCAL STABILISERS IN SOUTH AFRICA by JAN ABRAHAM SWANEPOEL in fulfilment of the requirements for the degree DOCTOR COMMERCII (ECONOMICS) in the FACULTY OF ECONOMICS AND MANAGEMENT

More information

This paper consists of 39 pages, instructions for the completion of a mark reading sheet and a special front page.

This paper consists of 39 pages, instructions for the completion of a mark reading sheet and a special front page. This paper consists of 39 pages, instructions for the completion of a mark reading sheet and a special front page. Hierdie vraestel bestaan uit 39 bladsye, instruksies vir die voltooiing van ʼn merkleesblad

More information

2 No GOVERNMENT GAZETTE, 18 DECEMBER 2013 Act No. 33 of 2013 Sectional Titles Amendment Act, 2013

2 No GOVERNMENT GAZETTE, 18 DECEMBER 2013 Act No. 33 of 2013 Sectional Titles Amendment Act, 2013 , 2 No. 37172 GOVERNMENT GAZETTE, 18 DECEMBER 13 Act No. 33 of 13 Sectional Titles Amendment Act, 13 GENERAL EXPLANATORY NOTE: [ ] Words in bold type in square brackets indicate omissions from existing

More information

SANLAM RETIREMENT FUND (OFFICE STAFF) FINAL DETERMINATION IN TERMS OF SECTION 30M OF THE PENSION FUNDS ACT OF 1956

SANLAM RETIREMENT FUND (OFFICE STAFF) FINAL DETERMINATION IN TERMS OF SECTION 30M OF THE PENSION FUNDS ACT OF 1956 IN THE TRIBUNAL OF THE PENSION FUNDS ADJUDICATOR In the complaint between: CASE NO: PFA/GA/285/98/SM ANNAH MAEPA Complainant and SANLAM RETIREMENT FUND (OFFICE STAFF) Respondent FINAL DETERMINATION IN

More information

GEBEURLIKHEDE EN DIE BEWYSLAS IN DIE DELIKTUELE SKADEVERGOEDINSREG ISSN VOLUME 10 No 1

GEBEURLIKHEDE EN DIE BEWYSLAS IN DIE DELIKTUELE SKADEVERGOEDINSREG ISSN VOLUME 10 No 1 GEBEURLIKHEDE EN DIE BEWYSLAS IN DIE DELIKTUELE SKADEVERGOEDINSREG ISSN 1727-3781 2007 VOLUME 10 No 1 GEBEURLIKHEDE EN DIE BEWYSLAS IN DIE DELIKTUELE SKADEVERGOEDINSREG L Steynberg * 1 Inleiding Gebeurlikhede

More information

THE LABOUR COURT OF SOUTH AFRICA, CAPE TOWN JUDGMENT

THE LABOUR COURT OF SOUTH AFRICA, CAPE TOWN JUDGMENT Not reportable Of interest to other judges THE LABOUR COURT OF SOUTH AFRICA, CAPE TOWN JUDGMENT Case no: C 351/2016 In the matter between: SCEPTRE FISHING (PTY) LTD Applicant and ADAM KLAUS SWANEPOEL SOUTH

More information

POSSIBLE TAX TREATMENTS OF THE TRANSFER OF ACCOUNTING PROVISIONS DURING THE SALE OF A BUSINESS AND SUBSEQUENT TAX CONSIDERATIONS

POSSIBLE TAX TREATMENTS OF THE TRANSFER OF ACCOUNTING PROVISIONS DURING THE SALE OF A BUSINESS AND SUBSEQUENT TAX CONSIDERATIONS POSSIBLE TAX TREATMENTS OF THE TRANSFER OF ACCOUNTING PROVISIONS DURING THE SALE OF A BUSINESS AND SUBSEQUENT TAX CONSIDERATIONS By SUSAN KROUKAMP An assignment presented in partial fulfilment of the requirements

More information

THE SUPREME COURT OF APPEAL OF SOUTH AFRICA

THE SUPREME COURT OF APPEAL OF SOUTH AFRICA THE SUPREME COURT OF APPEAL OF SOUTH AFRICA In the matter between: REPORTABLE CASE NO: 480/2002 KEVIN & LASIA PROPERTY INVESTMENTS CC ABSA BANK LIMITED FIRST APPELLANT SECOND APPELLANT and ANTON ROOS N.O.

More information

Financial management techniques used by residential property developers

Financial management techniques used by residential property developers John Hall 1 & Braam Lowies 2 Financial management techniques used by residential property developers Peer reviewed Abstract Real estate development can be one of the largest contributors of wealth in society;

More information

A CRITICAL ANALYSIS OF SECTION 8C: TAXATION OF DIRECTORS AND EMPLOYEES ON VESTING OF EQUITY INSTRUMENTS

A CRITICAL ANALYSIS OF SECTION 8C: TAXATION OF DIRECTORS AND EMPLOYEES ON VESTING OF EQUITY INSTRUMENTS A CRITICAL ANALYSIS OF SECTION 8C: TAXATION OF DIRECTORS AND EMPLOYEES ON VESTING OF EQUITY INSTRUMENTS Mini dissertation by THEUNIS CHRISTIAN MULLER (94374288) submitted in partial fulfilment of the requirements

More information

MPUMALANGA SAOU (MPUMALANGA) NEWSLETTER 34 OF 2015 DISCIPLINE WORKSHOPS SAOU (MPUMALANGA) NUUSBRIEF 34 VAN 2015 DISSIPLINE WERKSWINKELS

MPUMALANGA SAOU (MPUMALANGA) NEWSLETTER 34 OF 2015 DISCIPLINE WORKSHOPS SAOU (MPUMALANGA) NUUSBRIEF 34 VAN 2015 DISSIPLINE WERKSWINKELS MPUMALANGA SAOU (MPUMALANGA) NUUSBRIEF 34 VAN 2015 DISSIPLINE WERKSWINKELS In Nuusbrief 29/2015 (aangeheg) het die SAOU (Mpumalanga) kennis gegee van Dissipline Werkswinkels wat in Mpumalanga aangebied

More information

Government Gazette Staatskoerant

Government Gazette Staatskoerant Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Regulation Gazette 9847 Regulasiekoerant Vol. 569 Pretoria, 9 November 2012 35851 N.B. The Government Printing Works

More information

GOVERNMENT GAZETTE STAATSKOERANT

GOVERNMENT GAZETTE STAATSKOERANT REPUBLIC OF SOUTH AFRICA GOVERNMENT GAZETTE STAATSKOERANT VAN DIE REPUBLIEK VAN SULD-AFRII

More information

THE FOLLOWING PROCEDURES MUST BE FOLLOWED IF YOU WANT TO RENT A FLAT/TOWNHOUSE/HOUSE/COTTAGE/PLOT FROM NATIONAL REAL ESTATE

THE FOLLOWING PROCEDURES MUST BE FOLLOWED IF YOU WANT TO RENT A FLAT/TOWNHOUSE/HOUSE/COTTAGE/PLOT FROM NATIONAL REAL ESTATE A NON REFUNDABLE FEE OF R 60.00 IS PAYABLE IMMEDIATELY FOR THE ITC CHECK ON APPLICATION AND IF NOT PAID, THE APPLICATION WILL NOT BE PROCESSED FOR APPROVAL THE FOLLOWING PROCEDURES MUST BE FOLLOWED IF

More information

The Managing Agent Issue

The Managing Agent Issue b COURIER Issue No 38 December 2010 A free newsletter to the sectional title industry by Tertius Maree Associates The Managing Agent Issue Since the inception of sectional titles in South Africa in 1971,

More information

Debt capitalisation: An analysis of the application of section 24BA of the Income Tax Act

Debt capitalisation: An analysis of the application of section 24BA of the Income Tax Act 35 Debt capitalisation: An analysis of the application of section 24BA of the Income Tax Act Pieter Janse van Rensburg BAcc, LLB, HonsBCompt, MAcc Taxation, Chartered Accountant (SA) Financial Manager,

More information

Kan n trust n lastereis instel? n Verkennende ondersoek

Kan n trust n lastereis instel? n Verkennende ondersoek Kan n trust n lastereis instel? n Verkennende ondersoek Danie Kloppers en Henk Kloppers Danie (D.F.) Kloppers, onafhanklike konsultant, Potchefstroom Henk (H.J.) Kloppers (Orcid ID: 0000-0003-0512-7986),

More information

THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT. THOMAS NICHOLAS JOHN STEYNBERG Appellant. WENHANDEL 4 (PTY) LIMITED Respondent

THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT. THOMAS NICHOLAS JOHN STEYNBERG Appellant. WENHANDEL 4 (PTY) LIMITED Respondent THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT CASE NO 103/06 Not reportable In the matter between: PROPFOKUS 49 (PTY) LIMITED THOMAS NICHOLAS JOHN STEYNBERG Appellant DAVID JOHANNES STEYNBERG

More information

THE SUPREME COURT OF APPEAL OF SOUTH AFRICA

THE SUPREME COURT OF APPEAL OF SOUTH AFRICA In the matter between : THE SUPREME COURT OF APPEAL OF SOUTH AFRICA Reportable CASE NO: 514/2001 LOUISA DU PLESSIS Appellant and MARIANA PIENAAR NO NICO HENDRIK BOEZAART NO ABSA BANK LIMITED MASTER OF

More information

THE SUPREME COURT OF APPEAL OF SOUTH AFRICA

THE SUPREME COURT OF APPEAL OF SOUTH AFRICA THE SUPREME COURT OF APPEAL OF SOUTH AFRICA Reportable CASE NO: 539/03 In the matter between : THE AGRICULTURAL RESEARCH COUNCIL Appellant and GABRIEL STEPHANUS BREDELL RAYMOND THERON NAUDÉ ANDRIES PETRUS

More information

2 No. 67 PROVINCIAL GAZETfE 22 AUGUST 2008 PROVINCIAL NOTICE [No. 242 of 2008] FREE STATE GAMBLING AND RACING AMENDMENT REGULATIONS, 2008 I, NH Masith

2 No. 67 PROVINCIAL GAZETfE 22 AUGUST 2008 PROVINCIAL NOTICE [No. 242 of 2008] FREE STATE GAMBLING AND RACING AMENDMENT REGULATIONS, 2008 I, NH Masith Provincial Gazette Free State Provi nee Provinsiale Koerant Provinsie Vrystaat Published by Authority Uitgegee op Gesag No. 67 FRIDAY, 22 August 2008 No. 67 VRYDAG, 22 Augustus 2008 No. Index Page No.

More information

IN THE HIGH COURT OF SOUTH AFRICA (Northern Cape Division, Kimberley)

IN THE HIGH COURT OF SOUTH AFRICA (Northern Cape Division, Kimberley) Reportable: Circulate to Judges: Circulate to Magistrates: YES /NO YES / NO YES/ NO SAFLII Note: Certain personal/private details of parties or witnesses have been redacted from this document in compliance

More information

DEBT CAPITALISATION: INVESTIGATING THE TERM REDUCTION AMOUNT IN THE INCOME TAX ACT 58 OF Pieter Johan Janse van Rensburg

DEBT CAPITALISATION: INVESTIGATING THE TERM REDUCTION AMOUNT IN THE INCOME TAX ACT 58 OF Pieter Johan Janse van Rensburg DEBT CAPITALISATION: INVESTIGATING THE TERM REDUCTION AMOUNT IN THE INCOME TAX ACT 58 OF 1962 by Pieter Johan Janse van Rensburg Thesis presented in partial fulfilment of the requirements for the degree

More information

PSG WOODHILL JUNIE/JUNE 2014

PSG WOODHILL JUNIE/JUNE 2014 2014 DIE JAAR SOVER In ons Desember/Januarie uitgawe van ons nuusbrief het ons die 2013 jaar wat was en sommige van die faktore wat die ekonomie en beurs geraak het, bespreek. Dit is nou ses maande later

More information

n Eenvoudige instrument kan gebruik word om finansies na aftrede op n rasionele basis te bestuur

n Eenvoudige instrument kan gebruik word om finansies na aftrede op n rasionele basis te bestuur Suid-Afrikaanse Tydskrif vir Natuurwetenskap en Tegnologie ISSN: (Online) 2222-4173, (Print) 0254-3486 Page 1 i of 5 ii Oorspronklike Inhoudsopgawe Navorsing n Eenvoudige instrument kan gebruik word om

More information

EVALUATING VALUE BASED FINANCIAL PERFORMANCE MEASURES

EVALUATING VALUE BASED FINANCIAL PERFORMANCE MEASURES EVALUATING VALUE BASED FINANCIAL PERFORMANCE MEASURES By Petrus Daniël Erasmus Dissertation presented for the degree of Doctor of Philosophy at Stellenbosch University Promotor: Prof. J.U. de Villiers

More information

2 No GOVERNMENT GAZETTE, 17 November 2015 Act No. 13 of 2015 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015

2 No GOVERNMENT GAZETTE, 17 November 2015 Act No. 13 of 2015 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 , 2 No. 39421 GOVERNMENT GAZETTE, 17 November 2015 Act No. 13 of 2015 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 GENERAL EXPLANATORY NOTE: [ ] Words in bold type in square brackets

More information

Die uitdagings verbonde aan die keuse van aftree-inkomste opsies in lewende annuïteitsplanne

Die uitdagings verbonde aan die keuse van aftree-inkomste opsies in lewende annuïteitsplanne Die uitdagings verbonde aan die keuse van aftree-inkomste opsies in lewende annuïteitsplanne Deur Daniel R Wessels Oktober 2016 Eienaars van lewende annuïteitsplanne, d.w.s. persone wat die minimum aftreeouderdom

More information

GOVERNMENT GAZETTE STAATSKOERANT

GOVERNMENT GAZETTE STAATSKOERANT GOVERNMENT GAZETTE OF THE REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA STAATSKOERANT Registered at the Post Office as a Newspaper As 'n Nuusblad by die Poskantoor Geregistreer Selling price. Verkoopprys

More information