oa Meditari : Research Journal of the School of Accounting Sciences - Constitutionality and the Income Tax Act
|Article Title||Constitutionality and the Income Tax Act|
|© Publisher:||University of Pretoria|
|Journal||Meditari : Research Journal of the School of Accounting Sciences|
|Author||L. Van Schalkwyk|
|Publication Date||Jan 2001|
|Pages||285 - 299|
|Keyword(s)||Bill of rights, Constitution, Constitutional court, Constitutionality, Discrimination, Fundamental rights, Infringe, Justifiable limitations, Katz Commission, Onus, Privacy, Recovery of tax, Reverse onus of proof and Unconstitutional|
Years ago, the Katz Commission questioned the constitutionality of certain provisions of the Income Tax Act, 1962. The purpose of this article is to investigate the general principles of human rights litigation and the progress made to date in respect of rectifying the unconstitutional provisions of the Income Tax Act that were identified by the Katz Commission. It has been established that, although some unconstitutional provisions have been amended, others still prevail, and that, in the light of the factors identified, they will probably not be challenged successfully by taxpayers.
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