|781. ||JULY 1996 Issue|
|Book Review: Goods and Services Tax: The Law and Practice by Charles Lim, Leung Yew Kwong, Ong Sim Ho and Lim Yen Fang|
Phua, Lye Huat Stephen  Sing JLS 274 (Jul)
|782. ||DECEMBER 1995 Issue|
|Solemnization of Marriage : Conceptualization and Statutory Interpretation|
Leong, Wai Kum  Sing JLS 283 (Dec)
This article discusses how to identify a solemnization of marriage which is void for failure to fulfill the requirements of law. A recent decision of the High Court of Singapore offers opportunity for this discussion. While the Women's Charter lays down the requirements of a valid solemnization, and provides a definition of solemnization, an interpretation of these provisions does not yield an unequivocal guide to differentiating a void solemnization from no solemnization. It will be argued that a clearer guide may only come from an appreciation of the concepts underlying these provisions.
|783. ||DECEMBER 1995 Issue|
|Of Legal History, Jurisprudence and Insanity : "Wrong or Contrary to Law" in Section 84 of the Penal Code Re-considered|
Phang, Andrew  Sing JLS 315 (Dec)
This article considers, from the perspectives of legal history and jurisprudence, the longstanding controversy surrounding the interpretation of the phrase "wrong or contrary to law" in section 84 of the Penal Code, and suggests that the evidence points to an interpretation that "wrong" means "legally wrong" or "contrary to law". It also considers the practical implications that follow from such an interpretation, which implications would allow for some role, nevertheless, for extralegal considerations.
|784. ||DECEMBER 1995 Issue|
|Doctor Knows Best? : The Rise and Rise of "The Bolam Test"|
Keown, John  Sing JLS 342 (Dec)
By an examination of the legal test which sets the standard of care in medical negligence cases - the so-called "Bolam test" - and its application by the courts in the resolution of three basic questions raised by the treatment of patients, this article maintains that English judges have tended to reduce questions about what the law ought to be to questions about what doctors, or a body of doctors, actually do or think. This tendency will be criticized as the delegation of judicial responsibility, a delegation which is particularly inappropriate when the matters delegated to medical opinion fall outside medical competence.
|785. ||DECEMBER 1995 Issue|
|The Presumption of Innocence : A Constitutional Discourse for Singapore|
Hor, Yew Meng Michael  Sing JLS 365 (Dec)
Much of the legal thinking in Singapore and Malaysia on the problems of the burden of proof in criminal cases has so far been along textual and historical lines. Little has been said about the principles and policies which ought to govern the decision to place burdens of persuasion on the accused. This article draws on developments in comparative constitutional jurisprudence, especially of the Privy Council and the Canadian Supreme Court, to explore the potential of using the presumption of innocence as a constitutional idiom for the assessment of the prevailing law on the burden of proof borne by the accused in criminal cases.
|786. ||DECEMBER 1995 Issue|
|Of Profit Sharing and Partnerships|
Yeo, Hwee Ying  Sing JLS 404 (Dec)
The profit element features as a central component in the definition of a partnership. Indeed, profit sharing between the parties has been singled out for statutory prima facie presumption of a partnership. As to how important this factor of profit sharing serves as an indicium of partnership - whether such a presumption can actually stand on its own or whether it has to be placed in its proper perspective as it interacts with other indicia in the totality of the circumstances before one can conclusively infer the existence of a partnership (with all the ancillary advantages and liabilities) - is an issue that will be discussed at length in this present paper.
|787. ||DECEMBER 1995 Issue|
|Income Taxation of the Husband and Wife|
Soh, Kee Bun  Sing JLS 422 (Dec)
This article examines the income tax treatment of a married couple who are living together. The law requires that the income of a wife to be aggregated to the income of her husband, upon which it is taxed as the income of one individual in the name of the husband. Although it is possible for the wife to opt for separate taxation, the default position is still based on income aggregation. This article examines the law, the possible reasons for it and its consequences. The continued use of the income aggregation principle is questioned, and an alternative approach is suggested.
|788. ||DECEMBER 1995 Issue|
|One "Not" Too Many : The Tax Treatment of Losses in the Ascertainment of Chargeable Income|
Phua, Lye Huat Stephen  Sing JLS 458 (Dec)
This article examines the definition and treatment of tax losses in the computation of income. In particular, it addresses the scope of two anti-avoidance provisions aimed at counter-acting schemes that exploit accumulated tax losses in companies. Among other things, it highlights the need for legislative reform to deal with the ineffectiveness and flaws in these provisions.
|789. ||DECEMBER 1995 Issue|
|Deductibility of Expenses under Singapore's Income Tax Act|
Liu, Hern Kuan  Sing JLS 479 (Dec)
Expenses incurred in the production of gross income would be deductible so that it would only be net income which would be subject to income tax. Expenses, to be deductible, must satisfy certain statutory requirements under the Income Tax Act. This article examines the general principles of deductibility under the Act and identifies and addresses potential problems in the application of these statutory requirements.
|790. ||DECEMBER 1995 Issue|
|Working Out the Presidency : The Rites of Passage|
Thio, Li-ann  Sing JLS 509 (Dec)
Under Singapore's Westminster derived parliamentary government system, the President as the ceremonial head of state possessed very limited residual discretionary powers. The Constitution, incorporating British convention, requires the President to act in accordance with Cabinet advice. Come 1991, Singapore remained a dominant one party state with untrammeled power reposed in the Cabinet. By constitutional amendment, the presidency was transformed into an elective office vested with certain negatively couched discretionary powers to check the powerful parliamentary executive. This article examines the development of the institution and the major amendments which have taken place pertaining to the elected presidency since its inception. It assesses the extent to which the presidency has effectively "clipped the wings" of the government that created it. In particular, the first constitutional reference heard on March 17, 1995 under the newly created Article 100 tribunal is discussed.