Browsing by Subject "income"

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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
    (1992) Rubinsztein, Aron Natan
    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.
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    Open Access
    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
    (1992) Rubinsztein, Aron Natan
    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.
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    Money and Sustainability: Examining the Potential Moderating Role of Financial Capability and Decent Work on the Relationship between Income and Quality of life
    (2021) Elliott, Amber; Meyer, Ines
    The inability of a large proportion of the working class to sustain a decent quality of life has placed increased importance on paying employees a living wage, that is, an income amount that enables meaningful participation in society above mere survival. However, while this notion seems promising, it does not account for the complexities in the relationship between income and quality of life; which, of course, is influenced by several moderating factors. This study considered two of these, financial capability and decent work, thereby assuming that the ability of income to effectively lead to a good quality of life is influenced by whether or not individuals engage in financial capability behaviours or perceive their work as decent. A cross sectional descriptive design was used and a final sample of N = 153 general salaried employees in South Africa participated in a self-report survey. Exploratory factor analysis revealed that each of the four financial capabilities (making ends meet, keeping track, planning ahead, and staying informed behaviours) were unidimensional in nature; while decent work produced a three-factor structure, inconsistent with its original five-factor conceptualisation. Spearman rho correlation results revealed that income was positively related to quality of life, and moderation analysis revealed that planning ahead was the only financial capability that influenced the relationship between income and quality of life. All other financial capabilities as well as decent work produced non-significant findings. Considering these results, study limitations and recommendations for future research are discussed, followed by outlining theoretical and practical implications.