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UCT: Conference – 100 Years of Income Tax in South Africa

16 January 2014   (0 Comments)
Posted by: Author: University of Cape Town
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Author: University of Cape Town

In the spring of 2014 the University of Cape Town will host a conference marking 100 years of income taxation in South Africa. The conference will aim to bring together scholars from a range of disciplines concerned with taxation‚ including legal‚ finance and economics. 

Academics‚ members of the judiciary‚ practitioners‚ administrators and post–graduate students are invited to submit proposals to present papers addressing the conference theme‚ broadly construed. 

Without intending to be prescriptive‚ themes that would fall within the ambit of the conference include historical doctrinal research‚ the courts and the income tax‚ the history of the interrelationship between tax administrative practices and the law in particular areas of income tax‚ historical socio economic study of the effect of the income tax (including incentives and/or distortions)‚ biographical studies of influential tax personalities (e.g. judges‚ Commissioners‚ commentators‚ etc.)‚ the heritage of the South African income tax‚ including its pre–history (e.g. New South Wales)‚ as well as external influences and stimuli over the course of the past century. 

Invited presenters include leading figures such as Judge Dennis Davis (UCT)‚ Prof Peter Surtees (UCT)‚ Eddie Broomberg SC (London) and Dr. Peter Harris (Cambridge). Although the focus of the conference is on the history of the South African income tax‚ participants from outside South Africa are most welcome to address the conference topic from their particular perspective. 

Proposals will be considered by the convenors on the basis of academic merit and fit with the conference theme. Abstracts of no more than 500 words should be submitted to the convenors at as soon as possible‚ and by 28 February 2014 at the very latest. Any questions should also be sent to this address. 

Those accepted to present papers will be informed in March 2014 and are required to submit full written draft papers by 17 October 2014. The participation of presenters in the conference will be subsidised. 

The convenors are most grateful to our principal sponsor‚ Juta & Co Ltd‚ South Africa’s oldest publishing house‚ for generous support of the conference. Juta’s association with publication of income tax legislation goes back to the very beginning and provides a history of its own. It is the intention to publish with Juta an edited collection of the papers from the conference. 

The conference will take place on the campus of the University of Cape Town on Monday 10 November 2014. Details of registration for participation/attendance‚ the conference fee as well as accommodation and programme will be confirmed in due course and posted on the dedicated website 

It is planned to conclude the conference with a gala dinner in historical Smuts Hall.



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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