The proposed anti- avoidance rule could cause widespread uncertainty about many ordinary, everyday transactions.

The proposed legislation, though, does not adhere to concepts of certainty, simplicity and neutrality.

If the new general anti- avoidance rule is introduced this year, there is the danger that the authority of Parliament will be undermined and greater taxing powers will be conferred on SARS.

The uncertainty is petrol prices,

Uncertainty and mystery are energies of life. Don't let them scare you unduly, for they keep boredom at bay and spark creativity.

Maturity of mind is the capacity to endure uncertainty.