Inspired by the example set by her parents, Dr Carolina Meyer (née Koornhof), a lecturer in tax law at the University of Pretoria (UP), has become the latest member of the Koornhof family to graduate with a PhD from UP, a Doctorate of Law (LLD).

Her thesis – titled ‘An analysis of merger and amalgamation transactions under the Companies Act 71 of 2008 and the Income Tax Act 58 of 1962’ – examines the Companies Act and Income Tax Act, which can simultaneously apply to a merger or amalgamation transaction.

“Both acts can apply to the same transaction, but the acts are not aligned and don’t always speak to each other,” Dr Meyer says. “As a result, some disparities arise between the two acts, which I identified and discussed in my study, and whereupon I made certain recommendations.”

She shared her graduation day with her husband, Henri; their two young sons; her sister, Louisa Spangenberg; and her parents – Professor Carolina Koornhof, UP’s Executive Director of Finance and Business Initiatives, and Dr Gerhard Koornhof, who serves as a Member of Parliament.

“It was just wonderful to share this achievement with my family, especially my two sons,” Dr Meyer says. “I dedicated my doctorate to them. I hope that one day they will see that with hard work, commitment, resolve and grit, they can accomplish anything. I also hope that I can continue to set an example for them in this regard.”

She attributes her determination to complete her LLD to her parents.

“They both set a wonderful example for myself and my sister, encouraging us to believe that we can achieve anything if we put our heads down and work hard.”

Dr Meyer’s PhD success brings the number of doctorates in the Koornhof family to three: her mother has a DCom in Accounting Sciences; her father holds a PhD in Economics; and her sister holds a master’s in Industrial Psychology.

Of course, all four are UP alumni, as is Dr Meyer’s husband, who holds, among others, an MBA from UP’s Gordon Institute of Business Science.

As the most recent graduate in the family, Dr Meyer says there is no denying that the PhD journey is very demanding. She admits that completing a doctorate degree, working full time and raising two young children was a tall order, but adds that she did not experience the difficult times so often associated with obtaining a PhD.

“If you focus too much on the things that aren’t in your control, it’s easy to become discouraged, but if you break it down into smaller tasks and focus on the task at hand, it becomes more manageable,” she says. “As tough as it was to do a PhD with a young family, they kept me grounded and motivated.”

She also drew strength from the support and guidance of her supervisors – Professors Piet Delport and Fanie van Zyl of the Faculty of Law – and, of course, from her husband, parents and sister.