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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
Even 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 co...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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| _version_ | 1867613146142736384 |
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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 | Even 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. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42904 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:31:30.019Z |
| 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:11427/42904 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 Even 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. 2026-02-25T07:55:58Z 2026-02-25T07:55:58Z 1992 2026-02-25T07:48:27Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/42904 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/11427/42904 |
| work_keys_str_mv | AT rubinszteinaronnatan burdenofproofahistoricalandtheoreticalanalysisofsomeaspectsofthefollowingconceptsinrelationtotheinterpretationofsection82ofact58of1962incomeassessmentobjectionandappeal |