n Without Prejudice - Undermining the rule of law : tax

Volume 8, Issue 8
  • ISSN : 1681-178X



In recent years taxpayers have had to face a bewildering array of almost constant changes to the Income Tax Act. In many cases, these changes have been imposed with retrospective effect, often extending back over several years. What is worse, National Treasury seems to have adopted a new effective date "default rule" which guarantees an element of retrospectivity in almost all cases. In general, the new default rule makes changes to the tax laws applicable to years of assessment ending on or after a specified date. In the case of the annual Revenue Laws Amendment Act, this date is typically the first of January of the following year.

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