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Constitutionality and the Income Tax Act

01 September 2009   (0 Comments)
Posted by: TaxFind ™
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Constitutionality and the Income Tax Act 
 
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. 

Key words

Bill of rights, Katz Commission , Constitution, Justifiable limitations ,Constitutional court Onus ,Reverse onus of proof ,Constitutionality Privacy ,Discrimination Recovery of tax ,Fundamental rights, Infringe Unconstitutional
 
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