Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners

During the 1980’s and onwards, the Western Cape’s Tax and High Courts were inundated with cases relating to the capital vs revenue classification on receipts by landowners from mining operators. These cases became known, in the common parlance, as the Cape Sand Cases. The principles debated during these hearings, range from “corpus vs fructus” to “single transactions vs carrying on a trade” and “capital disposal vs productively employing a capital asset”. The general principles formed during the rulings on these cases, fell largely in favour of the tax authorities and served as a deterrent to taxpayers for incessantly challenging the status quo on the classification of receipts from similar sources. Recent review of contracts within the industry and landowner consideration for classifying income, still follow the guidance of these common law principles. This study examines some of these past cases to get a better understanding of the reasoning which has led to the outcomes previously derived. An assessment of the changes introduced to tax legislation is made in order to provide grounds for the potential deflection from the incumbent perceptions on the classification of receipts. The initial investigation leads to the focal point of this study, which is the introduction of the MPRDA (Mineral and Petroleum Resources Development Act, 2002). Relying on the MPRDA, along with court cases challenging some of its content, the position of landowners is distinguished from that held during the formation of the common law on the classification of their income. The common law principles are challenged and reasons given, for denying exclusive reliance on previous case law when adjudicating the classification of income. This study, along with possible restructuring of the contracts that underlie these transactions, serves as basis for challenging the current classification of income by landowners from mining operators, previously deemed to be revenue in nature

Synopsis of the tribe Amarotypini in New Zealand (Coleoptera: Carabidae)

The tribe Amarotypini (Coleoptera: Carabidae: Migadopinae) is revised for New Zealand. Three genera and fourteen species are recognized. Two genera and thirteen species are described as new: Amarophilus Larochelle and Larivière new genus, Amarophilus lomondensis Larochelle and Larivière new species, Amarophilus otagoensis Larochelle and Larivière new species, Amarophilus rotundicollis Larochelle and Larivière new species, Amarophilus wanakensis Larochelle and Larivière new species, Amarotypus fiordlandensis Larochelle and Larivière new species, Amarotypus glasgowensis Larochelle and Larivière new species, Amarotypus murchisonorum Larochelle and Larivière new species, Amarotypus simoninensis Larochelle and Larivière new species, Amarotypus takaheensis Larochelle and Larivière new species, Amaroxenus Larochelle and Larivière new genus, Amaroxenus arnaudensis Larochelle and Larivière new species, Amaroxenus glacialis Larochelle and Larivière new species, Amaroxenus huttensis Larochelle and Larivière new species, Amaroxenus kahurangiensis Larochelle and Larivière new species. A revision of all taxa is provided. Descriptions, identification keys, illustrations of male genitalia, habi­tus photos, distributional data and maps are given. Information on ecology, biology, dispersal power, and collecting techniques is included for each species

Synopsis of the tribe Zolini in New Zealand (Coleoptera: Carabidae)

The tribe Zolini (Carabidae: Trechinae) is revised for New Zealand. Two subtribes, five genera, and fortyeight species are recognized. The presence of the subtribe Merizodina is confirmed for New Zealand; it includes three genera (Maungazolus n. gen., Pseudoopterus Csiki, 1928, and Synteratus Broun, 1909). The subtribe Zolina contains two genera (Oopterus Guérin-Méneville, 1841 and Zolus Sharp, 1886). One genus and twenty-five species are described as new: Maungazolus n. gen.; Maungazolus acutus n. sp., Maungazolus priestleyensis n. sp., Maungazolus ranatungae n. sp., Maungazolus septempunctatus n. sp., Maungazolus tararuaensis n. sp., Oopterus anglemensis n. sp., Oopterus arthurensis n. sp., Oopterus corvinki n. sp., Oopterus discoideus n. sp., Oopterus garnerae n. sp., Oopterus marrisi n. sp., Oopterus mohiensis n. sp., Oopterus monticola n. sp., Oopterus nanus n. sp., Oopterus nunni n. sp., Oopterus palmai n. sp., Oopterus punctatus n. sp., Oopterus quadripunctatus n. sp., Oopterus taieriensis n. sp., Oopterus trechoides n. sp., Pseudoopterus fiordlandensis n. sp., Pseudoopterus otiraensis n. sp., Zolus kauriensis n. sp., Zolus unisetosus n. sp., Zolus wongi n. sp. Lectotypes are designated for Zolus helmsi Sharp, 1886 and Oopterus parvulus Broun, 1903. Seven taxa are reinstated as valid genera and previous combinations: Zolus Sharp, 1886 and Pseudoopterus Csiki, 1928 (previously synonymized with Oopterus Guérin-Méneville,1841); Oopterus carinatus Broun, 1882 = Zolus carinatus (Broun, 1882); Oopterus helmsi (Sharp, 1886) = Zolus helmsi Sharp, 1886; Oopterus latipennis Broun, 1903 = Pseudoopterus latipennis (Broun, 1903); Oopterus plicaticollis Blanchard, 1843 = Pseudoopterus plicaticollis (Blanchard, 1843); Oopterus subopacus (Broun, 1915) = Zolus subopacus Broun, 1915. Three new combinations are established: Oopterus pallidipes Broun, 1893 = Maungazolus pallidipes (Broun, 1893); Oopterus parvulus Broun, 1903 = Maungazolus parvulus (Broun, 1903); Oopterus pygmeatus Broun, 1907 = Maungazolus pygmeatus (Broun, 1907). Eleven new synonymies are established: Oopterus basalis Broun, 1915 and Oopterus minor Broun, 1917 = Maungazolus pygmeatus (Broun, 1907); Oopterus nigritulus Broun, 1908 and Oopterus laevigatus Broun, 1912 = Oopterus sobrinus Broun, 1886; Oopterus sculpturatus ovinotatus Broun, 1908 = Oopterus sculpturatus Broun, 1908; Oopterus probus Broun, 1903 and Oopterus latifossus Broun, 1917 = Pseudoopterus latipennis (Broun, 1903); Oopterus puncticeps Broun, 1893 = Oopterus laevicollis Bates, 1871; Zolus atratus Broun, 1893 and Zolus femoralis Broun, 1894 = Zolus carinatus (Broun, 1882); Zolus labralis Broun, 1921 = Zolus helmsi Sharp, 1886. A revision of all taxa is provided. Descriptions, identification keys, illustrations of male genitalia, habitus photos, distributional data and maps are given. Extensive information on ecology, biology, dispersal power, and collecting techniques is included for each species

Synopsis of the tribe Platynini in New Zealand (Coleoptera: Carabidae)

The tribe Platynini (Coleoptera: Carabidae: Harpalinae) is revised for New Zealand. Eight genera and forty-three species are recognized. Four genera and sixteen species are described as new: Ctenognathus davidsoni Larochelle and Larivière new species, Ctenognathus earlyi Larochelle and Larivière new species, Ctenognathus garnerae Larochelle and Larivière new species, Ctenognathus hoarei Larochelle and Larivière new species, Ctenognathus kaikoura Larochelle and Larivière new species, Ctenognathus marieclaudiae Larochelle new species, Ctenog­nathus perumalae Larochelle and Larivière new species, Ctenognathus takahe Larochelle and Larivière new species, Ctenognathus tawanui Larochelle and Larivière new species, Ctenognathus tepaki Larochelle and Larivière new species, Ctenognathus urewera Larochelle and Larivière new species, Kiwiplatynus Larochelle and Larivière new genus, Kiwiplatynus taranaki Larochelle and Larivière new species, Kupeplatynus Laro­chelle and Larivière new genus, Maoriplatynus Larochelle and Larivière new genus, Maoriplatynus marrisi Larochelle and Larivière new species, Prosphodrus mangamuka Larochelle and Larivière new species, Pros­phodrus sirvidi Larochelle and Larivière new species, Prosphodrus waimana Larochelle and Larivière new species, Tuiplatynus Larochelle and Larivière new genus. Lectotypes are designated for twelve taxa: Anchomenus adamsi Broun, 1886, Anchomenus colensonis White, 1846, Anchomenus feredayi Bates, 1874, Anchomenus helmsi Sharp, 1881, Anchomenus intermedius Broun, 1908, Anchomenus macrocoelis Broun, 1908, Anchomenus munroi Broun, 1893, Anchomenus sophro­nitis Broun, 1908, Colpodes crenatus Chaudoir, 1878, Colpodes neozelandicus Chaudoir, 1878, Ctenognathus littorellus Broun, 1908, and Ctenognathus pictonensis Sharp, 1886. Six new combinations are established: Ctenognathus bidens (Chaudoir, 1878) = Kiwiplatynus bidens (Chaudoir, 1878); Ctenognathus crenatus (Chaudoir, 1878) = Kupeplatynus crenatus (Chaudoir, 1878); Ctenog­nathus lucifugus (Broun, 1886) = Kupeplatynus lucifugus (Broun, 1886); Ctenognathus sulcitarsis (Broun, 1880) = Kupeplatynus sulcitarsis (Broun, 1880); Ctenognathus libitus (Broun, 1914) = Tuiplatynus libitus (Broun, 1914); Ctenognathus sophronitis (Broun, 1908) = Tuiplatynus sophronitis (Broun, 1908). Fifteen new synonymies are established: Ctenognathus littorellus Broun, 1908 = Ctenognathus adamsi (Broun, 1886); Anchomenus parabilis Broun, 1880 = Ctenognathus cardiophorus (Chaudoir, 1878); Ancho­menus integratus Broun, 1908 = Ctenognathus colensonis (White, 1846); Anchomenus macrocoelis Broun, 1908 = Ctenognathus edwardsii (Bates, 1874); Ctenognathus actochares Broun, 1894 = Ctenognathus elevatus (White, 1846); Anchomenus punctulatus Broun, 1877, Anchomenus montivagus Broun, 1880, Anchomenus perrugithorax Broun, 1880, Anchomenus politulus Broun, 1880, Anchomenus suborbithorax Broun, 1880, and Colpodes neozelandicus Chaudoir, 1878 = Ctenognathus novaezelandiae (Fairmaire, 1843); Ctenognathus simmondsi Broun, 1912 = Ctenognathus pictonensis Sharp, 1886; Anchomenus (Platynus) cheesemani Broun, 1880 and Calathus deformipes Broun, 1880 = Kupeplatynus crenatus (Chaudoir, 1878); Anchomenus munroi Broun, 1893 = Kupeplatynus lucifugus (Broun, 1886). Ctenognathus elevatus (White, 1846), previously syn­onymized with Ctenognathus novaezelandiae (Fairmaire, 1843), is reinstated as full species. A revision of all taxa is provided. Descriptions, identification keys, illustrations of male genitalia, hab­itus photos, distributional data and maps are given. Extensive information on ecology, biology, dispersal power, and collecting techniques is included for each species

Synopsis of the subfamily Carventinae in New Zealand (Heteroptera: Aradidae)

The subfamily Carventinae (Heteroptera: Aradidae) is revised for New Zealand. Eight genera and fifteen species are recognized. One genus and six species are described as new: Carventaptera hallae Larivière and Larochelle new species, Lissaptera heissi Larivière and Larochelle new species, Modicarventus kirmani Larivière and Larochelle new species, Neocarventus montanus Larivière and Larochelle new species, Neocarventus northlandicus Larivière and Larochelle new species, Neocarventus potterae Larivière and Larochelle new species, Tuataraptera Larivière and Larochelle new genus. One new combination is established: Neocarventus uncus Kirman, 1989 = Tuataraptera unca (Kirman, 1989). One new synonymy is made: Leuraptera yakasi Heiss, 1990 = Leuraptera zealandica Usinger and Mat­suda, 1959. A revision of all taxa is provided. Descriptions, identification keys, illustrations of male genitalia, habi­tus photos, distributional data and maps are given. Extensive information on biology is included for each species. The subfamily Carventinae (Heteroptera: Aradidae) contains 118 genera and 364 species (C. Damken, pers. comm.). This is primarily a tropical group of mostly flightless Aradidae; only seven genera are known to be macropterous (Schuh and Weirauch 2020). In New Zealand, Carventinae are mostly found in warm-temperate rainforests with their greatest diversity in northern areas of the North Island where subtropical forests persisted the longest over geological time. Six of eight genera and all known species are endemic to the country. Most species live on the moist, often moldy bark (with or without visible wood-decay fungi) on the under­side of rotting fallen branches and logs lying on the forest floor. Species of Carventaptera Usinger and Matsuda can also occur under the bark of decaying branches and logs. Species of Acaraptera Usinger and Matsuda, and Lissaptera Usinger and Matsuda, mostly occur in leaf and twig litter

Stellar feedback sets the universal acceleration scale in galaxies

It has been established for decades that rotation curves deviate from the Newtonian gravity expectation given baryons alone below a characteristic acceleration scale g†∼10⁻⁸ cm s⁻²⁠, a scale promoted to a new fundamental constant in MOND. In recent years, theoretical and observational studies have shown that the star formation efficiency (SFE) of dense gas scales with surface density, SFE ∼ Σ/Σ_(crit) with Σ_(crit)∼⟨p˙/m∗⟩/(πG)∼1000 M_⊙ pc⁻² (where ⟨p˙/m∗⟩ is the momentum flux output by stellar feedback per unit stellar mass in a young stellar population). We argue that the SFE, more generally, should scale with the local gravitational acceleration, i.e. that SFE ∼g_(tot)/g_(crit) ≡ (GM_(tot)/R²)/⟨p˙/m∗⟩⁠, where M_(tot) is the total gravitating mass and g_(crit) = ⟨p˙/m∗⟩ = πGΣ_(crit) ≈ 10⁻⁸ cm s⁻² ≈ g†. Hence, the observed g† may correspond to the characteristic acceleration scale above which stellar feedback cannot prevent efficient star formation, and baryons will eventually come to dominate. We further show how this may give rise to the observed acceleration scaling g_(obs) ∼ (g_(baryon)g†)^(1/2) (where g_(baryon) is the acceleration due to baryons alone) and flat rotation curves. The derived characteristic acceleration g† can be expressed in terms of fundamental constants (gravitational constant, proton mass, and Thomson cross-section): g†∼0.1Gmp_/σ_T⁠