The contribution made by Mr Justice EF Watermeyer to South African tax jurisprudence.

Thackwell, Robert Colin (2010) The contribution made by Mr Justice EF Watermeyer to South African tax jurisprudence. Masters thesis, Rhodes University.




The objective of this thesis is to highlight the colossal contributions made by the late Justice Watermeyer to South African tax jurisprudence. His contributions are viewed from a practical application point of view as well as from a statutory interpretative perspective. The style and technique with which he delivered his judgments are also considered to be a contribution in their own right. The core of this thesis is the analysis of seven of Justice Watermeyer‟s most influential judgments. The development and application of the principle or principles developed in each of these seven judgments is then traced chronologically through case law up until recent judgments. It is most notable that each and every phrase contained in section 11(a) of the Income Tax Act has been interpreted by Justice Watermeyer. These interpretations are still viewed as correct statements of the applicable law and will continue to be referred to on a regular basis given the fact that section 11(a) is one of the most widely contested provisions in theIncome Tax Act. Several references to his approach to statutory interpretation are made through the course of the case analyses. Whilst significant evidence of a purposive oriented approach to interpretation appears in some judgments, such evidence is lacking in others. An absolute or conclusive submission in terms of his approach to statutory interpretation is not sufficiently supported. His style of judgment is also referred to and commented on, with particular focus placed on his use of illustrative examples. The contribution to South African tax law by Justice Watermeyer is found to be nothing short of enormous. He was and continues to be influential with respect to section 11(a),the definition of gross income in section 1, common law principles of tax avoidance as well as the interpretation of statutory laws of tax avoidance. It is anticipated that some of his interpretations with respect to statutory rules of tax avoidance will be eferred to when the relatively new anti-avoidance provisions become the subject of litigation.

Item Type:Thesis (Masters)
Uncontrolled Keywords:E.F. Watermeyer, Taxation law, South Africa, Tax evasion
Subjects:H Social Sciences > HG Finance
Divisions:Faculty > Faculty of Commerce > Accounting
ID Code:2075
Deposited By: Madireng Monyela
Deposited On:10 Oct 2011 07:51
Last Modified:06 Jan 2012 16:22
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