Search

Academic Staff

Afton Titus

 

Afton Titus

Afton Titus is a senior lecturer in the Commercial Law Department. She graduated from UCT with Bachelor of Commerce and Bachelor of Laws degrees. She thereafter completed her articles, and was admitted to the High Court as an attorney, notary and conveyancer. She practiced as a tax attorney for a further two years while completing her Master of Commerce degree in Taxation from UCT in 2010. She joined the Commercial Law Department in 2011.

Afton’s research interest is in tax law, and she teaches at both undergraduate and postgraduate level.

 

 

Teaching

Tax Law A (LLB)

General Tax Law Provisions (PG Diploma in Tax)

Tax Law (LLM and Professional Masters’)

Business Law I

 

Published Work

‘How Can the East African Community Guard Against Base Erosion and Profit Shifting While Working Towards Deeper Integration?’ 9(4) World Tax Journal 2017, online.

‘May an investment in interest-bearing securities constitute a trade for the purpose of the Income Tax Act?’ 133(3) South African Law Journal 2016, 504.

‘A Review of the Taxation of Partnerships in South Africa over the last 100 years’ in Income Tax in South Africa: The First 100 Years (1914 - 2014), Hattingh, J Roeleveld, J West, C (eds) – Juta, 2016.

Fiscal Federalism and the EAC: The Way Forward’1(1) International Law Journal On Trade, Business and Economics 2014, 1.

‘The Role of the Limited Partner Deeming Provision in the Income Tax Act: Does section 24H(2) Achieve its Intended Purpose?’ 35(3) Obiter 2014, 658.

‘The Different Permutations of CSARS v Brummeria: Was it something other than an interest-free loan?’ 129(2) South African Law Journal 2012, 236.

 

Conferences

Presented a paper entitled: ‘A Review of the Taxation of Partnerships in South Africa over the Last 100 Years’ at the Conference on 100 Years of Income Tax in South Africa (Cape Town), November 2014.

Presented a paper entitled: ‘Fiscal Federalism and the EAC’ at the Annual International Conference on Law, Economics and Politics (Oxford), September 2014.

Presented a paper entitled: ‘Section 24H(2) of the Income Tax Act: Does South African Law Need This Provision?’ at the Conference of the Society of Law Teachers Association of South Africa, July 2012.