van Schalkwyk, L. - In: Meditari Accountancy Research 12 (2004) 2, pp. 185-201
In 1994, after the 1993 Constitution had been adopted, the Katz Commission questioned the constitutionality of some provisions of the Income Tax Act. The purpose of this article is, firstly, to follow up on the progress made in amending the provisions concerned and, secondly, to establish...