Browsing Department of Taxation by Subject "343.4068"

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The contribution of justice MM Corbett to the development of the law of taxation in South Africa

Van der Walt, Wessel Johannes (2007-09)

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of ...
The winds of change : an analysis and appraisal of selected constitutional issues affecting the rights of taxpayers

Goldswain, George Kenneth (2012-11-30)

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament ...

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