→ House of Assembly → 1988 → JUNE, 1988 → House of Assembly: Vol7 - WEDNESDAY 8 JUNE 1988

House of Assembly: Vol7 - WEDNESDAY 8 JUNE 1988

WEDNESDAY, 8 JUNE 1988 HOUSE OF ASSEMBLY

†Indicates translated version.

For written reply:

General Affairs:

Bloodstock schemes: tax benefits 1033. Mr C J DERBY-LEWIS

asked the Minister of Finance:

  1. (1) Whether any tax benefits have been granted to persons investing in bloodstock schemes; if so, (a) why, (b) (i) what are these benefits and (ii) in respect of what date is this information furnished and (c) what amount in revenue is it estimated was lost by the State as a result of these benefits in the latest specified period of 12 months for which figures are available;
  2. (2) whether it is the intention to reduce these benefits; if so, when?
 The MINISTER OF FINANCE:
  1. (1) The term “bloodstock scheme” encompasses a wide variety of schemes which range from bona fide farmers purchasing livestock to upgrade the quality of their herds to schemes which are mere tax shelters involving inflated purchase prices and artificial financing schemes. Statistics of livestock purchases are not maintained for income tax purposes but as the purchase of livestock at amounts in excess of the prescribed standard values gives rise to a tax benefit, and the purchase of livestock is a normal farming expense, it must be assumed that tax benefits are being granted to farmers for livestock purchases.
    1. (a) The tax benefits are gratned in terms of the provisions of the Income Tax Act.
    2. (b) (i) The deduction of the difference between the actual purchase price of the livestock and the standard values of such livestock is allowed as a deduction in the year of purchase.
      1. (ii) No statistics are maintained.
    3. (c) No statistics are maintained.
  2. (2) It has already been announced that the Income Tax Act is to be amended with effect from 12 February 1988 to place it beyond doubt that the artificial inflation of the purchase price of livestock by means of interest to obtain tax benefits will not be allowed. The Commissioner for Inland Revenue will also invoke the present anti-avoidance provisions of the Act to counter these schemes. The Government announced in the White Paper on the Margo Commission Report that it accepts that recommendation of the Commission which will restrict the tax benefits presently enjoyed by farmers in respect of the purchase of livestock, and the necessary amendments to the Act will be introduced this year.

Own Affairs:

 Colleges of Education: new posts 141. Mr R M BURROWS

asked the Minister of Education and Culture:

What number of new posts at each post level has been created in colleges of education in each provincial education department since 1 November 1987?

 The MINISTER OF EDUCATION AND CULTURE:

Natal:

post level 5 : 9

post level 4 : 6

post level 3 : 14,

Cape, OFS and Transvaal : 0.
Schools: time spent on subjects 143. Mr K M ANDREW

asked the Minister of Education and Culture:

How much time is spent each week in each standard from Std 2 to Std 10 in (a) English and (b) Afrikaans medium schools on (i) English, (ii) Afrikaans, (iii) a third language, (iv) Mathematics, (v) Geography and (vi) Physical Science?

 The MINISTER OF EDUCATION AND CULTURE:

Time is denoted in hours.

  1. (a) (i) English (Frist Language) and (ii) Afrikaans (Second Language);
  2. (b) (i) Afrikaans (First Language) and (ii) English (Second Language);

Transvaal

2

3

4

5

6

7

8

9

10

(i)

4,5-5

4-4,5

4-4,5

4–5

3,5

3,5

3,5

3,5

3,5

(ii)

3,5–4

3,5–4

3,5–4

44—4,5

3

3

3,5

3,5

3,5

(iii)

0

1

1

1

1,5

1,5

3,5

3,5

3,5

(iv)

3,5–4

3,5–4

3,5–4

3,5–4

3,5

3,5

3,5

3,5

3,5

(v)

1

1

1

1,5

1,5

1,5

3,5

3,5

3,5

(vi)

1

1

1

2

1,5

1,5

3,5

3,5

3,5

OFS

2

3

4

5

6

7

8

9

10

(i)

4

4

4

4,5

3,5

3,5

4,08

4,08

4,08

(ii)

4

3,5

3,5

4

3,5

3,5

4,08

4,08

4,08

(iii)

0

1

1

1

2,3

2,3

4,08

4,08

4,08

(iv)

3,5

3,5

3,5

3,5

3,5

3,5

4,08

4,08

4,08

(v)

1,5

1,5

1,5

1,5

1,75

1,75

4,08

4,08

4,08

(vi)

1

1

1

2

2,9

2,9

4,08

4,08

4,08

Natal

2

3

4

5

6

7

8

9

10

(i)

5,5

5,5

5,5

—

3,5

4,08

4,08

4,08

4,08

(ii)

—

—

—

—

3,5

3,5

3,5

3,5

3,5

(iii)

—

—

—

—

1,75

1,75

3,5

3,5

3,5

(iv)

4,5

4,5

4,5

4,5

3,5

4,08

3,5

3,5

3,5

(v)

—

—

—

1,5

1,75

1,75

3,5

3,5

3,5

(vi)

—

—

—

1,5

2,3

2,3

3,5

3,5

3,5

Cape

2

3

4

5

6

7

8

9

10

(i)

5,5

5

5

5

3,5

3,5

3,5

3,5

3,5

(ii)

4,5

4,5

4,5

4,5

3

3

3,5

3,5

3,5

(iii)

—

1

1

1

1,5

1,5

3,5

3,5

3,5

(iv)

4,5

4,5

4,5

4,5

3,5

3,5

3,5

3,5

3,5

(v)

1

1,5

1,5

1,5

1,5

1,5

3,5

3,5

3,5

(vi)

1

1,5

2

2,5

3

3

3,5

3,5

3,5
Private schools 148. Mr C J DERBY-LEWIS

asked the Minister of Education and Culture:

  1. (1) Whether his Department has to approve the establishment of new private schools; if not, why not; if so,
  2. (2) whether his Department has given permission for the establishment of new multiracial schools in White group areas; if so, (a) how many such schools were established during the latest specified 12-month period for which information is available, (b) what are their (i) names and (ii) street addresses and (c) why was such permission given, in each case?
 The MINISTER OF EDUCATION AND CULTURE:
  1. (1) No, every private school must apply for registration in terms of sections 2 and 4 of the Private Schools Act, 1986, and for this purpose certain requirements have to be met;
  2. (2) falls away.
 Melkbosstrand: Afrikaans high school 149. Mr A GERBER

asked the Minister of Education and Culture:†

  1. (1) Whether there is an Afrikaans high chool in Melkbosstrand; if not, (a) which school is the closest for high school pupils of this area and (b) what is the medium of instruction at this school;
  2. (2) whether an assessment of need has been carried out in order to determine how many (a) pupils from the Melkbosstrand area are attending high schools in neighbouring areas at present and (b) pre-school children and primary school pupils are residing in this area; if not, why not; if so, (i) by whom, (ii) when and (iii) what were the findings;
  3. (3) whether the erection of an Afrikaans high school in this area is envisaged; if not, why not; if so, when?
 The MINISTER OF EDUCATION AND CULTURE:
  1. (1) No,
    1. (a) Table View High School,
    2. (b) parallel medium;
  2. (2) (a) yes,
    1. (b) yes,
      1. (i) a pilot committee consisting of members of the Melkbosstrand community,
      2. (ii) January 1987,
      3. (iii) there would probably be a need for a high school in the future;
  3. (3) no, it is not justified at present; however, the situation is being evaluated continuously to determine future needs.