Dr Bhasela Yalezo.
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Education is not simply a qualification pathway, it is a lifelong commitment to growth, service and excellence, says Dr Bhasela Yalezo.
He graduated with a Master of Laws (LLM) in taxation from UKZN, adding a seventh degree to his already impressive academic portfolio.
His dissertation, titled: "Is the South African Estate Duty Abatement and Capital Gains Tax Discriminatory on Grounds of Relationship Status?" examined inequities within South Africa’s tax framework.
Supervised by Christopher Schembri, the study found that current estate duty, donations tax and capital gains tax rollover provisions, unfairly favoured married couples while disadvantaging single individuals.
“The research reveals that single individuals face immediate tax liabilities on estate assets without the rollover benefits enjoyed by married couples. This raises constitutional concerns relating to equality and fairness,” said Yalezo.
His study argued that certain provisions within the Estate Duty Act and Income Tax Act discriminate on the basis of relationship status, potentially infringing on Section 9 of the Constitution of the Republic of South Africa.
Yalezo recommended that rollover tax benefits be extended to all taxpayers, regardless of marital status to ensure equitable treatment. He also advocated for annual reviews of estate duty abatements and tax exemptions to account for inflation and changing societal dynamics.
“The nature of families in South Africa has changed significantly. Tax legislation must evolve to reflect these realities and align with constitutional principles of equality,” he said.
An admitted advocate of the High Court of South Africa and a national member of PABASA Sandton Chambers, Yalezo combines academia with legal practice. He lectures Strategic Leadership at UKZN’s Graduate School of Business and Leadership and Business Law at the University of Johannesburg Business School.
His legal interests include the categories of tax, commercial, labour, constitutional, maritime, insolvency and administrative law. He is also a registered mediator and arbitrator with the Arbitration Foundation of Southern Africa.
Yalezo says his passion for taxation lies in its unique intersection between law and economics. He hopes to see greater representation of black professionals within the field.
“Tax law remains a highly specialised area with very few black practitioners. I hope my journey encourages others to enter and transform the profession,” he said.
His seven qualifications are: Doctor of Business Administration, Bachelor of Commerce, Bachelor of Commerce (Honours), Bachelor of Laws and Master of Laws − all from UKZN; and a Master of Development Studies from NMMU as well as a Master of Business Administration from MANCOSA.
Yalezo has no intention of slowing down. He plans to pursue a second PhD in Law (LLD) in 2028, either locally or abroad.
“I am delighted with this achievement but I still want to continue learning. For me, education is a lifestyle,” he said.
Yalezo credits his success to the influence of his parents, lecturers, mentors and family, particularly respected academics such as Professor Bonke Dumisa and Professor Walter Geach.
He said he remained deeply committed to advancing education, research and black excellence in South Africa.