To read this content please select one of the options below:

Constitutionality and the Income Tax Act

L. van Schalkwy (Department of Applied Accountancy, University of South Africa)

Meditari Accountancy Research

ISSN: 1022-2529

Article publication date: 1 April 2001

241

Abstract

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.

Keywords

Citation

van Schalkwy, L. (2001), "Constitutionality and the Income Tax Act", Meditari Accountancy Research, Vol. 9 No. 1, pp. 285-299. https://doi.org/10.1108/10222529200100015

Publisher

:

MCB UP Ltd

Copyright © 2001, MCB UP Limited

Related articles