Browsing by Subject "objection"
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- ItemOpen AccessBurden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal(1992) Rubinsztein, Aron NatanA clear understanding of Section 82 of the Income Tax Act No 58 of 1962 [the Act] is of great practical consequence toothed tax consultant. Indeed, many a well chartered voyage: In the uncertain stormy ocean of taxation litigation has floundered on some deep hidden Jagged edge of the iceberg “burden of proof”. It is unfortunate that scant attention has been given to section 82 by our authorities. The latest edition of Meyerowitz [1991], "the bible of tax consultant" does not have "burden of proof" or "onus of proof" in its index. Section 1892 deals with onus of proof in 5 lines. It cites three cases the latest of which was decided in 1958.
- ItemOpen AccessBurden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal(1992) Rubinsztein, Aron NatanEven though Act 58 of 1962 is the culmination of a slow and complex evolution, some of the sections of the Act are virtually identical to sections of the New South Wales Act 1895 (59 Victoria 15). It is unfortunate indeed that the framework of the Act, for the purpose of the statutory formula, is considerably inferior to the framework of Act 41 of 1917, Act 40 of 1925 and Act 31 of 1941. The Act itself has negligible impact for the understanding and interpretation of the burden of proof in its context. The golden age of "burden of proof" is Act 31 of 1941. Some of the erroneous conceptions concerning "burden of proof" have become so fossilized, that the interpretation of the burden of proof provisions of the Act, in terms of the language used by the Act, becomes daring and controversial.