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A critical analysis of the effect of the new constitution on the methodology of interpretation of the income tax act

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dc.contributor.advisor Brettenny AJN, Prof en
dc.contributor.author Van Staden BN en
dc.date.accessioned 2016-09-22T13:18:58Z
dc.date.available 2016-09-22T13:18:58Z
dc.date.submitted 1999 en
dc.identifier.uri http://hdl.handle.net/20.500.11892/157409
dc.description.abstract Upon a critical and detailed examination of the authorities, it is revealed that no theory of interpretation has ever been consistently applied and that the effect on the interpretive process of the personal characteristics and disposition of the individual judge as interpreter is decisive. In fact this has been instrumental in the application of some kind of contextual approach all along in statutory interpretation, despite professed adherence to literal methodology. Against this backdrop, an examination of the effect of the new constitutional dispensation with reference to case law and academic opinion reveals the imposition of a new liberal paradigm based on ideals that may be attributed to a hypothetical society based on human dignity, equality and freedom, tempered against the reality of the South African situation. The effect of this is that the doctrine that the Income Tax Act 58 of 1962, as a fiscal statute, is to be interpreted without reference to considerations of inequity or hardship to the taxpayer, is no longer tenable. en
dc.language English en
dc.subject Tax law en
dc.title A critical analysis of the effect of the new constitution on the methodology of interpretation of the income tax act en
dc.type Masters degree en
dc.description.degree LLM en


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