Tax legislation and the right to equality: Does section 23(m) of the Income Tax Act 58 of 1962 rationally differentiate between salaried individuals and individuals who earn their income mainly from commission?

Authors :

Botha, Louis

Meyer, Zoë

Kok, Anton

Journal Title :

SA Mercantile Law Journal

Citation :

2020 SA Merc LJ 1

Subject :

The influence of the constitution on the law of taxation

Section 9(1) of the constitution and the principle of horizontal equity

The interpretation of section 23(m)

Is the differentiation created by section 23(m) rational?

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