Goldswain, G.K. - In: Meditari Accountancy Research 17 (2009) September, pp. 61-83
This study analyses and discusses the application and constitutionality of the general onus of proof provision (section 82 of the Income Tax Act 58 of 1962 [the “Act”]), the presumption in favour of the State when criminal sanctions are applied to an offending taxpayer (section 104(2) of the...