... their constitutional rights against the Commissioner is the essential missing element. Key words Constitution Constitutional attack Constitutionality Fundamental rights Ombudsman Privacy Reverse onus of proof Search and Seizure 1 Introduction Nearly a decade has passed since the 1996 Constitution has been adopted...

... by taxpayers. © MCB UP Limited 2001 Bill of rights Constitutional court Katz Commission Privacy Recovery of tax Discrimination Fundamental rights Infringe Unconstitutional Constitutionality and the Income Tax Act L van Schalkwyk Department of Applied Accountancy University of South Africa...