Constitutionality

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Simon Otjes - One of the best experts on this subject based on the ideXlab platform.

L Van Schalkwy - One of the best experts on this subject based on the ideXlab platform.

  • Constitutionality and the income tax act
    Meditari Accountancy Research, 2001
    Co-Authors: L Van Schalkwy
    Abstract:

    Years ago, the Katz Commission questioned the Constitutionality of certain provisions of the Income Tax Act, 1962. The purpose of this article is to investigate the general principles of human rights litigation and the progress made to date in respect of rectifying the unconstitutional provisions of the Income Tax Act that were identified by the Katz Commission. It has been established that, although some unconstitutional provisions have been amended, others still prevail, and that, in the light of the factors identified, they will probably not be challenged successfully by taxpayers.

L Van Schalkwyk - One of the best experts on this subject based on the ideXlab platform.

  • Constitutionality and the income tax act revisited
    Meditari Accountancy Research, 2004
    Co-Authors: L Van Schalkwyk
    Abstract:

    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 reasons for the lack of success achieved by taxpayers who attack the Constitutionality of certain provisions. Some progress has been made, but in this article, the author argues that SARS should amend section 104(2) of the Act. The establishment of a specialist ombudsman’s office is also proposed. Such an office that could assist taxpayers to enforce their constitutional rights against the Commissioner is the essential missing element.

George J Annas - One of the best experts on this subject based on the ideXlab platform.

Stephen P Teret - One of the best experts on this subject based on the ideXlab platform.

  • changing the constitutional landscape for firearms the us supreme court s recent second amendment decisions
    American Journal of Public Health, 2011
    Co-Authors: Jon S Vernick, Lainie Rutkow, Daniel W Webster, Stephen P Teret
    Abstract:

    In 2 recent cases—with important implications for public health practitioners, courts, and researchers—the US Supreme Court changed the landscape for judging the Constitutionality of firearm laws under the Constitution's Second Amendment.In District of Columbia v Heller (2008), the court determined for the first time that the Second Amendment grants individuals a personal right to possess handguns in their home. In McDonald v City of Chicago (2010), the court concluded that this right affects the powers of state and local governments.The court identified broad categories of gun laws—other than handgun bans—that remain presumptively valid but did not provide a standard to judge their Constitutionality. We discuss ways that researchers can assist decision makers.