Burden 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
| dc.contributor.author | Rubinsztein, Aron Natan | |
| dc.date.accessioned | 2026-02-20T07:22:38Z | |
| dc.date.available | 2026-02-20T07:22:38Z | |
| dc.date.issued | 1992 | |
| dc.date.updated | 2026-02-20T07:06:40Z | |
| dc.description.abstract | A 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. | |
| dc.identifier.apacitation | Rubinsztein, A. N. (1992). <i>Burden 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</i>. (). University of Cape Town ,Faculty of Law ,Centre for Law and Society. Retrieved from http://hdl.handle.net/11427/42869 | en_ZA |
| dc.identifier.chicagocitation | Rubinsztein, Aron Natan. <i>"Burden 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."</i> ., University of Cape Town ,Faculty of Law ,Centre for Law and Society, 1992. http://hdl.handle.net/11427/42869 | en_ZA |
| dc.identifier.citation | Rubinsztein, A.N. 1992. Burden 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. . University of Cape Town ,Faculty of Law ,Centre for Law and Society. http://hdl.handle.net/11427/42869 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Rubinsztein, Aron Natan AB - A 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. DA - 1992 DB - OpenUCT DP - University of Cape Town KW - Section 82 of Act 58 of 1962 KW - income KW - assessment KW - objection KW - appeal LK - https://open.uct.ac.za PB - University of Cape Town PY - 1992 T1 - Burden 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 TI - Burden 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 UR - http://hdl.handle.net/11427/42869 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/42869 | |
| dc.identifier.vancouvercitation | Rubinsztein AN. Burden 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. []. University of Cape Town ,Faculty of Law ,Centre for Law and Society, 1992 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/42869 | en_ZA |
| dc.language.iso | en | |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Centre for Law and Society | |
| dc.publisher.faculty | Faculty of Law | |
| dc.publisher.institution | University of Cape Town | |
| dc.subject | Section 82 of Act 58 of 1962 | |
| dc.subject | income | |
| dc.subject | assessment | |
| dc.subject | objection | |
| dc.subject | appeal | |
| dc.title | Burden 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 | |
| dc.type | Thesis / Dissertation | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | Masters |