Anda di halaman 1dari 4

!"#$%&'()'*#+,!!

#
#
!""#$"%&$'((
#
!"#$%#&'()*+,#-"./'0.()#+1#)2.#-.+34.5/#6.3%74'8#+1#92'(*#
!"#:.(#&'*7*+,#-".;'."#+1#)2.#-.+34.5/#6.3%74'8#+1#92'(*#
!"#&+/.32#<.'//,#-"./'0.()#+1#)2.#=>#?.(."*4#@//.;74A#*(0#8+(B.(+"#+1#)2.#=>#?.(."*4#
@//.;74A#$'C2#D.B.4#!..)'(C#+(#$EFG@E<H#
!"#!'82.4#H'0'7.,#92'.1#IJ.8%)'B.#K11'8.",#=>@E<H#
!"#!'82.4#L*M*)82N'(.,#92'.1#IJ.8%)'B.#K11'8.",#?O@P!#
!/#!*"C*".)#92*(,#<'".8)+"#?.(."*4,#:+"40#$.*4)2#K"C*('/*)'+(#
#
#
#
%))#*%!"#+,(-#+#!.#(/0%$#.#(!%*.(!$*(01)!$(
-%20".(!/"%3%."("%!$(4%(
#
-%# ./%# (01%'2340%1# 30.%'0).350)6# 789:# )01# /(;)0# '34/.2# 5'4)03<).3502# )'%# 1%%=6*#
>50>%'0%1# &*# ./%# 2%0.%0>304# 5?# *5(04# @/30%2%# A8BC789:# )>.3D32.# E3)0# F3# .5# 50%# *%)'# 30#
='3250# 30# @/30)G# # E3)0# F3# 32# )# >5(')4%5(2# )1D5>).%# ?5'# ./%# ./5(2)012# 5?# =%5=6%# 30?%>.%1#
H3./# A8B# ./'5(4/# @/30)I2# &6551# 132)2.%'J# H/5# 05H# 1%;)01# 45D%'0;%0.# )>>5(0.)&363.*G#
-%# >)66# ?5'# E3)0# F3I2# 3;;%13).%# '%6%)2%# )01# ?5'# )# 0).350)6# >5;=%02).350# =6)0# ?5'# ./%#
./5(2)012#5?#D3>.3;2#5?#./%#&6551#132)2.%'G##
#
E3)0# F3J# )4%# +K# *%)'2J# >50.')>.%1# A8B# )01# /%=).3.32# )2# )# >/361# ?'5;# )# .)30.%1# &6551#
.')02?(2350G# A%# /)2# &%%0# 3;='3250%1# 230>%# 7(4(2.# +,!,G# # L0# $%&'()'*# !!./# +,!!# E3)0# F3#
H)2#>50D3>.%1#5?#M80.%0.350)6#1);)4%#.5#='5=%'.*N#&%>)(2%#/%#1%2.'5*%1#OP,,#H5'./#5?#
5??3>%#%Q(3=;%0.#30#)#>50?'50.).350#H3./#)#/52=3.)6#15>.5'#H/5#'%?(2%1#.5#)2232.#/3;#30#/32#
=('2(3.# 5?# >5;=%02).350G# $5'# *%)'2J# E3)0# F3# /)2# ='5.%2.%1# ./%# 6)>R# 5?# >5;=%02).350# )01#
5??3>3)6# '%1'%22# ?5'# ./%# ;3663502# 5?# @/30%2%# >3.3<%02# 30?%>.%1# H3./# A8B# 30# ./%# !SS,2# ?'5;#

6th floor, Braamfontein Centre, 23 Jorissen Street, Braamfontein, South Africa. PO Box 32361, Braamfontein, 2017. t +27 (0)11 356 4100 f +27 (0)11 339 4311 www.section27.org.za

Income Tax Exemption Reference Number: PBO 930022549. Nonprofit Organisation Registration Number: 055-382-NPO
SECTION27, a section 21 company (2006/021659/08) and a registered law clinic, is formally associated with the School of Law at the University of the Witwatersrand, Johannesburg.
Board of Directors: Ms V. Dubula (Chairperson), Judge J. Kriegler (Deputy Chairperson), Mr N. Ndlovu (Treasurer), Prof. Q. Abdool-Karim, Dr B. Brink, Prof. S. Fonn (ex-officio),
Mr M. Heywood (Executive Director), Prof M Pieterse (ex-officio), Ms T. Steele
>50.);30).%1# &6551# .')02?(23502G# E/52%# .)30.%1# .')02?(23502# H%'%# ./%# ='51(>.# 5?# )0#
366%4)6#&6551#2%66304#301(2.'*#?(%66%1#&*#5??3>3)6#>5''(=.350#)01#3013??%'%0>%G##
#
E3)0#F3#/)1#&%%0#'%=%).%16*#/)')22%1#&*#./%#=563>%#)01#2(&T%>.%1#.5#/5(2%#)''%2.J#)01#/)2#
&%>5;%# ?'(2.').%1# )01# )04'*# 5D%'# ./%# >50.30(%1# 6)>R# 5?# 5??3>3)6# )>>5(0.)&363.*G# A%# /)2#
.'3%1#'%=%).%16*#.5#')32%#/32#4'3%D)0>%2#./'5(4/#5??3>3)6#>/)00%62J#30>6(1304#).#./%#30)(4(')6#
;%%.304#5?#./%#U%3T304#V%1#V3&&50#$5'(;#50#A(;)0#V34/.2#30#W(6*#+,!,G#-%%R2#6).%'#/%#
)'4(%1#H3./#)#/52=3.)6#13'%>.5'#)01#)66%4%16*#1);)4%1#/52=3.)6#5??3>%#%Q(3=;%0.G#:%D%')6#
H%%R2#)?.%'#./).J#+,#=563>%#5??3>%'2#H%)'304#/)<;).#='5.%>.3D%#5D%')662#>);%#.5#/32#/5(2%#
)01#)''%2.%1#/3;G##
#
E3)0# F3# /)2# &%%0# 3;='3250%1# 230>%# 7(4(2.# +,!,# )01# (01%'# ./%# 2%0.%0>%# /)01%1# 15H0#
?'5;# ./%# X%5=6%I2# @5('.# 5?# F30>)3# @5(0.*# 30# A%0)0# /%# H366# &%# 3;='3250%1# (0.36# 7(4(2.#
+,!!G##
#
/56789:(;<<;:6=6;7(=;(>?7@8AB7=8C(5?A87(D6E5=:(
E3)0# F3I2# )''%2.# )01# >50D3>.350# )'%# )# >6%)'# 2340)6# ?'5;# ./%# @/30%2%# 45D%'0;%0.# ./).#
)1D5>).304#?5'#&)23>#/(;)0#'34/.2#YY#'34/.2#./).#)'%#%02/'30%1#30#@/30)I2#5H0#>502.3.(.350#
)01#30#30.%'0).350)6#6)H#YY#H366#/)D%#1)04%'5(2#>502%Q(%0>%2G#$5'#E3)0#F3J#H/5#;(2.#.)R%#
63?%Y2)D304#;%13>).3502#?5'#789:J#./%#>502%Q(%0>%2#5?#./32#2%0.%0>%#>5(61#&%#1%)16*J#)01#
@/30%2%#)>.3D32.2#/)D%#)6'%)1*#%Z='%22%1#>50>%'02#)&5(.#H/%./%'#/%#32#4%..304#)1%Q().%#
.'%).;%0.#?5'#A8B#)01#/%=).3.32#H/36%#30#='3250G#7;0%2.*#80.%'0).350)6#/)2#2)31#./).#E3)0#F3#
32#).#'32R#5?#.5'.('%G#
#
@/30)# /)2# '%>%3D%1# 5D%'# 50%# &366350# 1566)'2# ?'5;# ./%# [65&)6# $(01# .5# $34/.# 789:J# EU# )01#
\)6)'3)# ][$7E\^# 230>%# +,,+G# E/%# [$7E\# 2.).%2# 30# 3.2# _$');%H5'R# 95>(;%0.I# ./).# 3.2#
?5(01304# ='30>3=6%2# )'%# M./%# =)'.3>3=).350# 5?# >5;;(03.3%2# )01# =%5=6%J# =)'.3>(6)'6*# ./52%#
30?%>.%1# )01# 13'%>.6*# )??%>.%1# &*# ./%# ./'%%# 132%)2%2N# )01# ./%# M)3;# .5# %63;30).%#
2.34;).3<).350# 5?# )01# 132>'3;30).350# )4)302.# ./52%# 30?%>.%1# )01# )??%>.%1# &*# A8BC789:J#
%2=%>3)66*#?5'#H5;%0#)01#>/361'%0#)01#D(60%')&6%#4'5(=2GN#V%.)63).350#)01#=%'2%>(.350#5?#
789:#)1D5>).%2#D356).%2#./%2%#='30>3=6%2#)01#/);=%'2#./%#45D%'0;%0.I2#789:#'%2=502%G#
#
#
A5H%D%'J#1%2=3.%#='54'%22#30#25;%#)'%)2J#D(60%')&6%#4'5(=2J#30>6(1304#=55'#'(')6#?)';%'2#
H/5#&%>);%#30?%>.%1#?'5;#./%#&6551#2%66304J#2%Z#H5'R%'2J#1'(4#(2%'2J#;%0#H/5#/)D%#2%Z#
H3./# ;%0J# 2.366# ?)>%# =563>%# 30.3;31).350J# /)')22;%0.# )01# H31%2='%)1# 132>'3;30).350G# E/%#
@/30%2%# 45D%'0;%0.# 32# 5&634).%1# &*# 3.2# 5H0# 6)H2J# 30.%'0).350)6# 6)HJ# )01# )625# &*# 3.2#
)>>%=.)0>%# 5?# [65&)6# $(01# ;50%*J# .5# '%2=%>.# ./%# '34/.2# .5# 63?%# )01# /%)6./J# .5# ='5D31%#
;%13>)6# 2%'D3>%2# ?'%%# 5?# 132>'3;30).350# )01# .5# )665H# ?5'# >3D36# 25>3%.*# )01# )>.3D32.2# .5#
)1D5>).%#?5'#50#&%/)6?#5?#D(60%')&6%#4'5(=2G#
#
80# )113.350J# @/30)# /)2# &%%0# 2340).5'*# .5# `a# 9%>6)').3502# 50# 789:J# 30>6(1304# ./%# +,,!#
_9%>6)').350#5?#@5;;3.;%0.I#H/3>/#'%>54032%2#./).b#
#
M./%#?(66#'%)63<).350#5?#/(;)0#'34/.2#)01#?(01);%0.)6#?'%%15;2#?5'#)66#32#)0#%22%0.3)6#
%6%;%0.#30#)#465&)6#'%2=502%#.5#./%#A8BC789:#=)01%;3>J#30>6(1304#30#./%#)'%)2#5?#
='%D%0.350J#>)'%J#2(==5'.#)01#.'%).;%0.J#)01#./).#3.#'%1(>%2#D(60%')&363.*#.5#
A8BC789:#)01#='%D%0.2#2.34;)#)01#'%6).%1#132>'3;30).350#)4)302.#=%5=6%#63D304#H3./#
5'#).#'32R#5?#A8BC789:N#
#
E/%#9%>6)').350#)625#>5;;3.2#2.).%2#.5#H5'R304#H3./#>3D36#25>3%.*G##
#
-%# &%63%D%# ./).# E3)0# F3I2# 506*# >'3;%# 32# 2.)01304# (=# ?5'# /32# '34/.2G# E/32# 32# 05.# )# >'3;%G#
801%%1J# 7'.3>6%# cd# 5?# ./%# @/30%2%# @502.3.(.350# 2.).%2# ./).# Me>f3.3<%02# 5?# ./%# X%5=6%g2#
V%=(&63># 5?# @/30)# %0T5*# ?'%%15;# 5?# 2=%%>/J# 5?# ./%# ='%22J# 5?# )22%;&6*J# 5?# )225>3).350J# 5?#
='5>%22350#)01#5?#1%;502.').350GN##
#
-%# &%63%D%# ./).# ./%# @/30%2%# 45D%'0;%0.# ;(2.# ?5665H# 3.2# 5H0# >502.3.(.350)6# 5&634).3502#
)01#)1/%'%#.5#30.%'0).350)6#2.)01)'12G##72#)#'%>3=3%0.#5?#./%#[65&)6#$(01#)01#)#2340).5'*#
.5#./%#`a[7::#9%>6)').350J#@/30)#;(2.#'%6%)2%#E3)0#F3#)01#='5D31%#>5;=%02).350#.5#/3;#
)01#./%#./5(2)012#5?#D3>.3;2#5?#./%#&6551#132)2.%'G#
#
-%# ./%'%?5'%# >)66# 50# ./%# `aJ# `a789:J# ./%# [65&)6# $(01J# ./%# -AL# )01# >3D36# 25>3%.*#
5'4)03<).3502#465&)66*#.5#>501%;0#E3)0#F3I2#2%0.%0>%#)01#1%;)01#/32#6AAB@68=B('%6%)2%G#
8?#E3)0#F3#32#2.366#30#='3250#).#./%#.3;%#./%#A34/#h%D%6#\%%.304#50#789:#.)R%2#=6)>%#30#a%H#
i5'R#50#W(0%#"Y!,#H%#H366#;)R%#2('%#./).#/32#3;='3250;%0.#j#)2#H%66#)2#./%#/)')22;%0.#5?#
789:#)>.3D32.2#&*#45D%'0;%0.2#5?#5./%'#>5(0.'3%2#j#32#)#;)T5'#322(%#?)>304#./%#;%%.304G##
#
-%#H5(61#)=='%>3).%#3.#3?#*5(#H5(61#=6%)2%#)>R05H6%14%#)01#'%=6*#.5#./32#;%;5')01(;#
).#./%#?5665H304#)11'%22b#
FDBB("687(46G(
@)'%#5?#k).%#X).%'250#
=).%'250l2%>.350+mG5'4G<)#
$)Zb#+m#!!#ccS#KS!!#
#
70#30T('*#.5#50%#32#)0#30T('*#.5#)66n##
k%%=#./%#='5;32%#50#/(;)0#'34/.2n####
#
.6E78=;D6B:'(
#
789:#@5025'.3(;#
@%0.'%#?5'#o>505;3>#[5D%'0)0>%#)01#789:#30#7?'3>)#
9504T%0#@%0.%'#?5'#A(;)0#V%25('>%2#o1(>).350#)01#7>.350#
W)0%.#h5D%J#a).350)6#93'%>.5'#5?#./%#h%4)6#V34/.2#@%0.'%#
V(')6#A%)6./#71D5>)>*#X'5T%>.#
:o@E8La+m#
E'%).;%0.#7>.350#@);=)340#
#
#$*.(

Anda mungkin juga menyukai