Print Page
News & Press: Meditari

The Purposive Approach To The Interpretation of Fiscal Legislation - The Winds Of Change

16 February 2008   (0 Comments)
Posted by: TaxFind™
Share |

The Purposive Approach To The Interpretation of Fiscal Legislation - The Winds Of Change

Abstract

This study examines the way in which our judiciary approach the interpretation of fiscal legislation.It traces the roots of the historical approach (the strict and literal approach), its shortcomings and the modifications to such an approach when it leads to an absurdity.It then analyses whether the advent of the Constitution (Constitutionof 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 of the results of the change in approach means that the taxpayer now has a realistic opportunity to question and even have unjust and unfair interpretation decisions of the past reversed in the appropriate circumstances.

Key words

Constitution, Interpretation of legislation/statutes, Purposive approach, Taxpayers’ rights

Click here  to view full article


 

WHY REGISTER WITH SAIT?

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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Membership Management Software Powered by YourMembership  ::  Legal