Dr Enelia Jansen van Rensburg

Senior Lecturer/Senior Dosent

BA (Law/Regte) LLB (Stell) LLM (UCT) LLD (UP)

  • Email/E-pos: enelia@sun.ac.za





Enelia Jansen van Rensburg is a senior lecturer in the Department of Mercantile Law, Stellenbosch University.

After completing the BA (Law) cum laude and LLB cum laude degrees at Stellenbosch University, Enelia joined a firm of attorneys, where she completed her articles of clerkship and worked as a practising attorney. Subsequently, she obtained an LLM (Tax) degree at Cape Town University whilst working at the tax advisory group of an international professional services firm, first in Cape Town and then in Melbourne, Australia. She later joined the University of Melbourne, where she taught on the law of taxation.

Enelia subsequently started lecturing at Stellenbosch University and also obtained an LLD degree at the University of Pretoria. Her dissertation deals with an aspect of international tax law.

Modules taught

LLB program: Company Law, Law of Contract, Law of Taxation

LLM: International tax law

BCom degrees: Company Law

Fields of specialisation

Company Law

Income Tax Law

International Tax Law

Enelia Jansen van Rensburg is ʼn senior dosent verbonde aan die Departement Handelsreg, Universiteit van Stellenbosch.

Na die verwerwing van die grade BA (Regte) cum laude en LLB cum laude aan die Universiteit van Stellenbosch, sluit Enelia by ʼn regsfirma aan waar sy haar klerkskap voltooi en as ʼn praktiserende prokureer werk. Hierna verwerf sy ʼn LLM (Belasting)-graad aan die Universiteit van Kaapstad terwyl sy by die belastingraadgewende groep van ʼn internasionale professionele dienstefirma, eers in Kaapstad en daarna in Melbourne, Australië, werk. Sy sluit later by die Universiteit van Melbourne aan waar sy in belastingreg doseer.

Enelia begin hierna by die Universiteit van Stellenbosch doseer en verwerf ook ʼn LLD graad aan die Universiteit van Pretoria. Haar verhandeling handel oor ʼn aspek van internasionale belastingreg.

Modules aangebied

LLB-program: Maatskappyereg, Kontraktereg, Belastingreg

LLM: Internasionale belastingreg

BCom-grade: Maatskappyereg

Areas van belangstelling



Internasionale belastingreg



Chapter in book/Hoofstuk in boek

  • Jansen van Rensburg E “Income taxes in the Cape Colony: A story of dangerous beasts and murderous fathers” in J Hatting, J Roeleveld & C West (eds) Income Tax in South Africa: The First 100 Years 1914-2014 (2016) 25-53, Cape Town: Juta and Co Ltd.

Journal articles/Joernaalartikels 

  • Jansen van Rensburg E “The Interaction between Section 233 of the South African Constitution and the Commentaries to the OECD Model Tax Convention on Income and on Capital” (2020) 35 Comparative and International Law Journal of Southern Africa.
  • Jansen van Rensburg E “The Application and Interpretation by South African Courts of General Renvoi Clauses in South African Double Taxation Agreements” (2019) 22 PER/PELJ.
  • Jansen van Rensburg E “The Origins and Development of the General Deduction Formula in Income Tax Legislation of the Cape Colony” (2015) 27 South African Mercantile Law Journal 92-127.
  • Jansen van Rensburg E “Some Thoughts on the Meaning of ‘Expenditure’ in the Income Tax Act” (2013) Tydskrif vir die Suid-Afrikaanse Reg 58-73.
  • Jansen van Rensburg E “Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd and Others: Does the Judgement Benefit an Understanding of the Concept ‘Amount’?” (2008) 19 Stel LR 34-50.
  • Jansen van Rensburg E “Share Value Shifting: A comparison between the Anti-Avoidance Provisions in South African and Australian Tax Legislation” (2007) 18 Stel LR 288-312.

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