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n Without Prejudice - Retrospective application : tax

Volume 12, Issue 8
  • ISSN : 1681-178X
USD

 

Abstract

South African tax legislation is amended on an ongoing basis. Amendment bills are tabled in parliament every year and eventually become law. Sometimes the changes are slight and of a technical nature, and sometimes they involve radical modifications to established principles. The tax system evolves accordingly. Among these many changes it is often found that some apply retrospectively.

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/content/jb_prej/12/8/EJC126702
2012-09-01
2016-12-11

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