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Abstract

The democratisation of South Africa resulted in the enactment of a new interim Constitution in 1993, which incorporated a Bill of Rights setting out certain constitutionally entrenched rights. Provisions of the Income Tax Act which flout the Bill of Rights can now be declared invalid by the courts. Several provisions of the Bill of Rights are of great importance for taxpayers. A general charter of rights for taxpayers may well be laid down in South Africa in the reasonably near future. However, the cutting edge of legally enforceable taxpayers' rights will undoubtedly reside in the constitutional Bill of Rights.

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