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Constitutionality and the Income Tax Act – revisited

L. van Schalkwyk (Department of Accountancy, University of Stellenbosch)

Meditari Accountancy Research

ISSN: 1022-2529

Article publication date: 1 October 2004



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, to establish reasons for the lack of success achieved by taxpayers who attack the constitutionality of certain provisions. Some progress has been made, but in this article, the author argues that SARS should amend section 104(2) of the Act. The establishment of a specialist ombudsman’s office is also proposed. Such an office that could assist taxpayers to enforce their constitutional rights against the Commissioner is the essential missing element.



van Schalkwyk, L. (2004), "Constitutionality and the Income Tax Act – revisited", Meditari Accountancy Research, Vol. 12 No. 2, pp. 185-201.



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Copyright © 2004, Emerald Group Publishing Limited

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