... the general reverse onus burden as provided for in terms of section 82 of the Act, the conclusion reached is that it is reasonable and justifiable in an open and democratic society and can therefore be regarded as constitutional. The application and constitutionality of the socalled reverse onus of proof...

... of the provisions of the Income Tax Act”. The objective of this article is to examine the rationale behind section 80A(c)(ii) of the Act. Constitution Section 245(4) GAAR Spirit of the law Misuse or abuse Statutory interpretation Modern approach Traditional approach Section 80A(c)(ii) Section 80A(c...

.... It then analyses whether the advent of the Constitution (Constitution of the Republic of South Africa Act 108 of 1996) has been a catalyst for a change from the strict and literal approach. The conclusion reached is that the Constitution has been a catalyst for a change in approach ‐ to a purposive approach. One...

...L. van Schalkwyk In 1994, after the 1993 Constitution had been adopted, the Katz Commission questioned the constitutionality of some provisions of the Income Tax Act. The purpose of this article is, firstly, to follow up on the progress made in amending the provisions concerned and, secondly...