scholarly journals DEDUCTIBLE MEDICAL EXPENSES FOR INCOME TAX PURPOSES: TRADITIONAL HEALERS, PHARMACISTS AND COSMETIC PROCEDURES

Obiter ◽  
2021 ◽  
Vol 32 (1) ◽  
Author(s):  
Fanie van Zyl
Keyword(s):  
Income Tax ◽  
Traditional Healer ◽  
Burden Of Proof ◽  
Medical Practitioner ◽  
Traditional Healers ◽  
Professional Services ◽  
Medical Expenses ◽  
Traditional Health ◽  
Traditional Health Practitioners ◽  
Health Practitioners

In terms of section 18(1)(b)(i) of the Income Tax Act 58 of 1962 a taxpayer is entitled to a qualifying medical-expenses deduction for services rendered by a registered medical practitioner specifically listed in subparagraph (i). Since the promulgation of the Traditional Health Practitioners Act 35 of 2004 and the later Traditional Health Practitioners Act 22 of 2007 (which replaced the earlier unconstitutional act), section 18(1)(b)(i) has not been amended to provide a qualifying medical-expenses deduction to a taxpayer who consulted a traditional healer instead of a medical practitioner as listed in subparagraph (i). This article attempts to show that no suchamendment is needed. The taxpayer can avail himself of the burden of proof to make a qualifying medical-expenses deduction for services rendered by a traditional healer by applying an expansive interpretation to the words “medical practitioner”. This article furthermore discusses the interpretation problems as a result of the vague meaning of “professional services” and the subsequent possibility to deduct cosmetic expenses as qualifying medical expenses. Lastly, this article discusses the situation where a taxpayer wishes to make a qualifying medical-expenses deduction for schedule 2 medicines prescribed and supplied by a pharmacist, which, it seems, is not allowed.

scholarly journals Mediese Sertifikate ingevolge die Traditional Health Practitioners Act: Die Kwessie van Geldigheid en Betroubaarheid /Medical Certificates in terms of the Traditional Health Practitioners Act: The Issue of Validity and Reliability

2019 ◽  
Vol 22 ◽  
pp. 1-35
Author(s):  
Juani Van Niekerk
Keyword(s):  
Sick Leave ◽  
Traditional Healer ◽  
Medical Practitioner ◽  
Traditional Healers ◽  
Validity And Reliability ◽  
Medical Certificate ◽  
Traditional Health ◽  
Traditional Health Practitioners ◽  
Health Practitioners ◽  
Conditions Of Employment

On 1 May 2014, various provisions of the Traditional Health Practitioners Act 22 of 2007, came into effect. This resulted in the establishment of the Interim Council for Traditional Health Practitioners with the accompanying requirement that traditional healers must register with the council in order to practice lawfully in South Africa. Due to this development, a registered traditional healer is now included in the provisions of section 23 of the Basic Conditions of Employment Act 75 of 1997 for the purposes of issuing a valid medical certificate. Section 23(2) of the Basic Conditions of Employment Act states that a valid medical certificate for the purposes of sick leave must be issued and signed by a medical practitioner or any other person registered with a professional council and qualified to diagnose and treat patients. This stipulation raises several issues in relation to traditional healers. The requirement is that the person concerned must be qualified to diagnose and treat a person, but whether traditional healers qualify in this context is a bone of contention. It seems that the statutory provisions on the standards of training and the qualifications required for purposes of registration in terms of the Traditional Health Practitioners Act are lacking. This creates doubt about whether only fully-fledged traditional healers are registered in terms of the Traditional Health Practitioners Act and whether a registered traditional healer is competent to make a reliable diagnosis for purposes of sick leave. This means that employers remain uncertain about the reliability of a traditional healer's diagnosis and the incapacity of the employee.  

scholarly journals Allopathic and traditional health practitioners’ collaboration

Curationis ◽  
2015 ◽  
Vol 38 (2) ◽  
Author(s):  
Dalena Van Rooyen ◽  
Blanche Pretorius ◽  
Nomazwi M. Tembani ◽  
Wilma Ten Ham
Keyword(s):  
South Africa ◽  
Healthcare Delivery ◽  
Traditional Healers ◽  
Professional Collaboration ◽  
Snowball Sampling ◽  
Professional Relationship ◽  
Traditional Health ◽  
Traditional Health Practitioners ◽  
Health Practitioners ◽  
Research Population

Background: Professional collaboration between traditional and allopathic health practitioners in South Africa is proposed in the Traditional Health Practitioners Act and could benefit and complement healthcare delivery.Objectives: To explore and describe the collaborative relationship between allopathic and traditional health practitioners regarding the legalisation of traditional healing, and these health practitioners’ views of their collaborative and professional relationship, as role-players in the healthcare delivery landscape in South Africa.Methods: A qualitative design was followed. The research population comprised 28 participants representing three groups: allopathic health practitioners (n = 10), traditionalhealers (n = 14), and traditional healers who are also allopathic health practitioners (n = 4). Purposive and snowball sampling was used. Data collection involved unstructured interviews, a focus group interview and modified participant observation.Results: Results indicate both allopathic and traditional health practitioners experienced negative attitudes towards each other. Mutual understanding (in the form of changing attitudes and communication) was considered crucial to effective collaboration between these two health systems. Participants made suggestions regarding capacity building.Conclusions: Considering realities of staff shortages and the disease burden in South Africa, facilitating collaboration between allopathic and traditional health practitioners is recommended. Recommendations could be used to develop strategies for facilitating professional collaboration between traditional and allopathic health practitioners in order to complement healthcare delivery.

scholarly journals Perceptions and experiences of allopathic health practitioners on collaboration with traditional health practitioners in post-apartheid South Africa

2016 ◽  
Vol 8 (2) ◽  
Author(s):  
Simon M. Nemutandani ◽  
Stephen J. Hendricks ◽  
Mavis F. Mulaudzi
Keyword(s):  
Health Care ◽  
Health System ◽  
Health Systems ◽  
Quality Of Health Care ◽  
Indigenous Health ◽  
Traditional Healers ◽  
Traditional Health ◽  
Traditional Health Practitioners ◽  
Health Practitioners

Background: The indigenous health system was perceived to be a threat to the allopathic health system. It was associated with ‘witchcraft’, and actively discouraged, and repressed through prohibition laws. The introduction of the Traditional Health Practitioners Act No 22 of 2007 brought hope that those centuries of disrespect for traditional health systems would change. The study examined the perceptions and experiences of allopathic health practitioners on collaboration with traditional health practitioners in post-apartheid South Africa.Methods: Qualitative descriptive research methodology was used to collect data from allopathic health practitioners employed by Limpopo’s Department of Health. In-depth focus group discussions and meetings were conducted between January and August 2014. Perceptions and experiences of working with traditional health practitioners were explored. Ethical clearance was obtained from the University of Pretoria and approval from the Department’s Research Committee.Results: Dominant views were that the two health systems were not compatible with respect to the science involved and the source of knowledge. Overall, quality of health care will be compromised if traditional health practitioners are allowed to work in public health facilities.Conclusion: Allopathic health practitioners do not appear ready to work with traditional health practitioners, citing challenges of quality of health care, differences regarding concept of sciences and source of knowledge; and lack of policy on collaboration. Lack of exposure to traditional medicine seems to impede opportunities to accept and work with traditional healers. Exposure and training at undergraduate level regarding the traditional health system is recommended. Policy guidelines on collaborations are urgently required.

scholarly journals Allopathic and traditional health practitioners: A reply to Nemutandani, Hendricks and Mulaudzi

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Rudi W. De Lange
Keyword(s):  
South African ◽  
Health Knowledge ◽  
Traditional Healer ◽  
Traditional Health ◽  
Traditional Health Practitioners ◽  
Health Care Practices ◽  
Modern Health Care ◽  
Health Practitioners ◽  
Working Together ◽  
Care Practices

An earlier paper in this journal reported on the perception and experience of 77 allopathic health practitioners (AHPs) and health managers about working together with South African traditional health practitioners (THPs). The paper stated that the abolishment of the Witchcraft Suppression Act of 1957 and the introduction of the Traditional Health Practitioners Act No. 22 of 2007 is a milestone in the development of traditional health knowledge, and for the eventual incorporation thereof into modern health care practices. The authors also comment that a decolonisation of mindset and a change of attitude is required to change one’s perception of traditional healer practices and to develop them parallel to allopathic health practice. This opinion paper is a response to the paper, to negate its claims about the Witchcraft Suppression Act of 1957 and to provide clarity on the Traditional Health Practitioners Act No. 22 of 2007 and related policies and regulations. Although this Act recognises THP, the Act and other regulations actually require THP to conform to practices analogous to those of AHP. It is rather a systematic and scientific ‘mindset’ that is required to develop THP parallel to AHP. The Traditional Health Practitioners Act of 2007 and the Draft Policy on African Traditional Medicine (TM) for South Africa dictate that a substantial THP sectoral transformation is required before there can be a parallel system. Legislation and regulations have excluded THP and African TM from operating (present and future) in the same space as AHP.

scholarly journals Perceptions of Ghanaian traditional health practitioners, primary health care workers, service users and caregivers regarding collaboration for mental health care

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Solomon Nyame ◽  
Edward Adiibokah ◽  
Yasmin Mohammed ◽  
Victor C. Doku ◽  
Caleb Othieno ◽  
...  
Keyword(s):  
Mental Health ◽  
Health Care ◽  
Human Rights ◽  
Primary Health Care ◽  
Service Users ◽  
Traditional Health ◽  
Healthcare Needs ◽  
Primary Health ◽  
Traditional Health Practitioners ◽  
Health Practitioners

Abstract Background In low- and middle-income countries, the paucity of conventional health services means that many people with mental health problems rely on traditional health practitioners (THPs). This paper examines the possibility of forging partnerships at the Primary Health Care (PHC) level in two geopolitical regions of Ghana, to maximize the benefits to both health systems. Methods The study was a qualitative cross-sectional survey. Eight (8) focus group discussions (FGDs) were conducted between February and April 2014. The views of THPs, PHC providers, service users (i.e. patients) and their caregivers, on the perceived benefits, barriers and facilitators of forging partnerships were examined. A thematic framework approach was employed for analysis. Results The study revealed that underlying the widespread approval of forging partnerships, there were mutual undertones of suspicion. While PHC providers were mainly concerned that THPs may incur harms to service users (e.g., through delays in care pathways and human rights abuses), service users and their caregivers highlighted the failure of conventional medical care to meet their healthcare needs. There are practical challenges to these collaborations, including the lack of options to adequately deal with human rights issues such as some patients being chained and exposed to the vagaries of the weather at THPs. There is also the issue of the frequent shortage of psychotropic medication at PHCs. Conclusion Addressing these barriers could enhance partnerships. There is also a need to educate all providers, which should include sessions clarifying the potential value of such partnerships.

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