VAT decision highlights constitutional defects across tax Acts
Tax experts say the constitutional problem identified by the High Court could affect several other laws that give the finance minister similar powers.
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Constitutionality of the minister’s power to amend tax rates remains untested
UCT tax lecturer Ben Cronin argues that by allowing the minister to amend the income tax rates by announcement in the Budget, Parliament has overstepped its competence, eroding the doctrine that places legislative authority firmly in its hands.
