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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
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...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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| _version_ | 1867614475645878272 |
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| access_status_str | Open Access |
| author | Rubinsztein, Aron Natan |
| author_browse | Rubinsztein, Aron Natan |
| author_facet | Rubinsztein, Aron Natan |
| author_sort | Rubinsztein, Aron Natan |
| collection | Thesis |
| description | 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. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42869 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:52:38.372Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | Centre for Law and Society |
| publisherStr | Centre for Law and Society |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/42869 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 Rubinsztein, Aron Natan Section 82 of Act 58 of 1962 income assessment objection appeal 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. 2026-02-20T07:22:38Z 2026-02-20T07:22:38Z 1992 2026-02-20T07:06:40Z Thesis / Dissertation Masters Masters http://hdl.handle.net/11427/42869 en eng application/pdf Centre for Law and Society Faculty of Law University of Cape Town |
| spellingShingle | Section 82 of Act 58 of 1962 income assessment objection appeal Rubinsztein, Aron Natan 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 |
| thesis_degree_str | Master's |
| 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | Section 82 of Act 58 of 1962 income assessment objection appeal |
| url | http://hdl.handle.net/11427/42869 |
| work_keys_str_mv | AT rubinszteinaronnatan burdenofproofahistoricalandtheoreticalanalysisofsomeaspectsofthefollowingconceptsinrelationtotheinterpretationofsection82ofact58of1962incomeassessmentobjectionandappeal |