From Promise to Practice: A Critical Analysis of South Africa’s Legislative Frameworks on Offender Rehabilitation 30 Years into Democracy and Beyond

by | Jun 16, 2026 | SLR, SLR V36 I3

From Promise to Practice: A Critical Analysis of South Africa’s Legislative Frameworks on Offender Rehabilitation 30 Years into Democracy and Beyond

Authors: Windell Nortje & Tasné Marshall

ISSN: 1996-2193
Affiliations: LLB LLM and LLD, Associate Professor, Department of Criminal Justice and Procedure, Faculty of Law, University of the Western Cape; LLB LLM, LLD Candidate, Department of Criminal Justice and Procedure, Faculty of Law, University of the Western Cape
Source: Stellenbosch Law Review, Volume 36 Issue 3, 2025, p. 540-567
https://doi.org/10.47348/SLR/2025/i3a7

Abstract

Offender rehabilitation seeks to transform incarcerated persons into law-abiding citizens. This approach employs several intervention strategies to address the underlying causes of criminal behaviour. Effective rehabilitation programmes can reduce recidivism rates, enhance public safety and security, and provide offenders with the opportunity for personal growth and development. It is essential to understand that offender rehabilitation should be considered a right, not a privilege. This contribution aims to highlight this right and its significance for offenders in South Africa by analysing the most prominent legal developments of offender rehabilitation over the last 30 years. To achieve this, the article will examine the Constitution of the Republic of South Africa, 1996, the Correctional Services Act 111 of 1998, and the White Paper on Corrections in South Africa, 2005. Additionally, the article will examine Goal 16 of the Sustainable Development Goals (“SDGs”), as well as the Aspirations of the Agenda 2063. The right to offender rehabilitation recognises the potential for positive change in offenders. This is vital as it underpins essential elements of the justice system, such as balancing public safety, human dignity, and societal progress. Nevertheless, a major concern is that South Africa’s domestic laws merely hint at offender rehabilitation without explicitly stating it as a right. This contribution asserts that offender rehabilitation ought to be deemed a fundamental right rather than implied by provisions in the White Paper and sections in the Constitution. By treating rehabilitation as a right, we recognise each individual’s worth and capacity for change while addressing the societal need of reduced crime and improved public safety. We, therefore, recommend the development of new rehabilitation policies.

Transforming Polarisation. The Role of Mediation in Reframing Conflict Narratives

by | Jun 16, 2026 | SLR, SLR V36 I3

Transforming Polarisation. The Role of Mediation in Reframing Conflict Narratives

Author: Alain-Laurent Verbeke

ISSN: 1996-2193
Affiliations: Stellenbosch TPR Research Chair Holder 2025, Professor of Law, Negotiation & Mediation, KU Leuven, Tilburg University & Harvard Law School, Attorney at the Bar of Brussels
Source: Stellenbosch Law Review, Volume 36 Issue 3, 2025, p. 568-582
https://doi.org/10.47348/SLR/2025/i3a8

Abstract

In increasingly individualistic and competitive societies, we seem to have lost fluency in the language of mediation. We find it ever more difficult to listen attentively and authentically to others, and to subject our own perceptions to critical reflection. This contribution argues for the revitalisation and recentring of what may be described as organic mediation, or médiation naturelle, within contemporary social life. Its underlying aspiration is that mediation might once again be recognised as a natural and deeply human mode of communication in an increasingly polarised and adversarial world. Mediation should not be reduced to a mere technical instrument for dispute resolution; rather, it constitutes a transformative social practice, grounded in empathy, active listening and genuinely inclusive communication. The contribution proceeds in three steps. First, it examines several foundational characteristics of mediation (part 1). Building on this framework, it then considers mediation as a linguistic and cognitive skill set (part 2) capable of enabling dialogue that moves beyond the stalemates currently affecting both our public and private spheres. However, before this language can be meaningfully learned and practised in a true dialogue, a crucial precondition must be met: the creation of an environment in which it can genuinely be spoken (part 3). It is here that mediation ultimately reveals itself as a philosophy of being grounded in compassion. As a profound acknowledgment of our shared humanity, compassion may enable us to transcend the boundaries that perpetuate conflict and polarisation.

National Treasury narrows the gateway: Considering Section 16(3)(c) of the VAT Act [Case note on Capitec Bank Limited v Commissioner for the South African Revenue Service (CCT 209/22) 2024 ZACC 1]

by | Jun 16, 2026 | SLR, SLR V36 I3

National Treasury narrows the gateway: Considering Section 16(3)(c) of the VAT Act [Case note on Capitec Bank Limited v Commissioner for the South African Revenue Service (CCT 209/22) 2024 ZACC 1]

Authors: Mariam Mia, Shaaira Sackoor and Faeeza Soni

ISSN: 1996-2193
Affiliations: TA(SA), BCom BCom (Hons) MCom (Tax), Senior Lecturer, University of the Witwatersrand; Master Tax Professional (SA), BCom BCom (Hons) MCom (Tax), Senior Lecturer, University of the Witwatersrand; CA(SA), BAccSci HDip Acc MCom (Acc), Senior Lecturer, University of the Witwatersrand
Source: Stellenbosch Law Review, Volume 36 Issue 3, 2025, p. 583-593
https://doi.org/10.47348/SLR/2025/i3a9

Abstract

In the case of Capitec Bank Limited v Commissioner for the South African Revenue Service, the court addressed the interpretation and application of section 16(3)(c) of the Value-Added Tax Act 89 of 1991. Capitec Bank Limited offered loan financing to unsecured borrowers, together with loan cover at no extra charge. It claimed a tax deduction on indemnity payments made by third party insurers to Capitec Bank Limited that applied against the borrowers’ outstanding loan accounts in the event of their death or retrenchment. The court ruled that Capitec Bank may claim a partial deduction that reflects the extent of taxable supplies made by the bank in accordance with its business of providing loans to unsecured borrowers. The apportionment matter was referred to SARS to determine a reasonable method of apportionment. This case note comments on the pertinent and contentious matters that arise from this judgment, as well as the effect of the recent amendment to the definition of “insurance” and the addition of the definition of “premium” in the Value-Added Tax Act.

The Cupcake and the Cut thereof in Transfer Pricing [A Discussion of ABD Limited v Commissioner for The South African Revenue Service 87 SATC 64]

by | Jun 16, 2026 | SLR, SLR V36 I3

The Cupcake and the Cut thereof in Transfer Pricing [A Discussion of ABD Limited v Commissioner for The South African Revenue Service 87 SATC 64]

Author: Thabo Legwaila

ISSN: 1996-2193
Affiliations: BIuris LLB LLM PGDip Tax Law LLM LLD, Professor, School of Law, University of the Witwatersrand, Advocate of the High Court of South Africa, Member of the Pretoria Bar
Source: Stellenbosch Law Review, Volume 36 Issue 3, 2025, p. 594-608
https://doi.org/10.47348/SLR/2025/i3a10

Abstract

A transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related person. Taxpayers use transfer pricing to avoid tax by shifting profits from high-tax to low-tax jurisdictions or shifting expenses from low-tax to high-tax jurisdictions. In an effort to curb tax avoidance through transfer pricing, the law provides for an adjustment of transfer prices to accord with the price that independent and unrelated parties would charge – the so-called arm’s length price. The case of ABD Limited v Commissioner for the South African Revenue Service (IT 14302) is an important authority in the application of the arm’s length principle to transfer pricing in South Africa. It raises paramount considerations regarding the preference for the comparable uncontrolled price method in determining the arm’s length price. This case note analyses the decision and expands on the rationale for choosing the comparable uncontrolled price method over other methods of determining the arm’s length price. This note also comments on the admissibility of new techniques for proving the most appropriate arm’s length method and the effect of changes to the law after 2012.