New Book by UCT Tax Unit staff - A century of Income Tax in South Africa

22 Feb 2016 - 15:00
Income Tax in South Africa - The First 100 Years - Book Cover & Back Page
Income Tax in South Africa - The First 100 Years



New Book about Income Tax history in South Africa published containing several contributions by UCT academics

Cape Town, 22 February 2016.

A much anticipated book that emanated from the conference convened at UCT in November 2014 to mark a century of income tax in South Africa has become available from publisher Juta & Co.  

“I congratulate the authors and editors for their work in this book. Not only will it be the standard reference on the development of income tax in South Africa, but also, for those interested in tax as a vital social and economic issue, it provides entertaining, informative and enlightening reading.’’ – Richard Vann, Challis Professor of Law, University of Sydney


Preview page extracts may be viewed here:

The book will be of interest to:

- Academics and students in the fields of taxation, economics & social sciences.

​- Tax practitioners in the legal and/or accounting profession.

- Historians and researchers.

The book can be ordered on-line at this link: 


Contents include:

Part 1: The international origins of income tax in South Africa and its introduction               

'Importing and exporting income tax law: The international origins of the South African Income Tax Act' – Peter Harris          

'The history of income taxation in the Cape Colony: A story of dangerous beasts and murderous fathers' – Enelia Jansen van Rensburg

'On the introduction of income tax in South Africa by JC Smuts: Three eventful months (24 April 1914 to 20 July 1914)' – Johann Hattingh

'The birth of the first Income Tax Act: The journey begins' – Peter Surtees

Part 2: The taxation of companies, shareholders and partnerships                           

'Corporate-shareholder taxation in South Africa: 1914 to 1961' – Johann Hattingh

'The road to dividend withholding tax in South African income tax law (1962 to 2014)' – Jennifer Roeleveld

'A review of the taxation of partnerships in South Africa over the last 100 years' - Afton Titus

Part 3: The taxation of mining, farming and co-operative enterprises

'South Africa’s gold mining tax regime' – Roshelle Ramfol

'The history of the taxation of farming in South Africa' – Charl du Toit

'The development of the taxation of co-operatives' – Tracy Johnson, Jennifer Roeleveld

Part 4: Income tax jurisprudence

'A century of income tax jurisprudence in South Africa' – Eddie Broomberg

'Some missteps on South Africa’s road to a coherent income tax jurisprudence' – RC Williams

Part 5: International tax

'From colonialism to apartheid: International influence on tax treaties in South Africa (1932 to 1990)' – Craig West

'Ensuring a right balance in applying the residence and source bases of taxation in order to protect South Africa’s tax base' – Annet Wanyana Oguttu

Part 6: Constitutional, policy and gender issues

'The shift to a constitutional democracy in 1994 and the impact thereof on tax law in South Africa' – Beric J Croome

'Land tax versus income tax: A historical assessment of success and failure in South Africa' – Nicolaus Tideman and Peter Meakin

'The personal income taxation of women in South Africa: An overview since the 1970s' – Elizabeth Gavin and Wynnona Steyn

Part 7: Major figures in the development of income tax in South Africa

'CJ Ingram K.C.: Academic pioneer and second President of the Cape Tax Court' – Albertus Marais

' {C}{C}{C}Aubrey Silke' Adapted courtesy of the South African Institute of Tax Practitioners

'David Meyerowitz SC' Adapted courtesy of the South African Institute of Tax Practitioners

'Memoirs of Prof. Leon Kritzinger: Aubrey Silke and the importance of postgraduate tax studies at the University of Cape Town' – Leon Kritzinger

Part 8: The evolution of the South African Revenue Service: 1994 to 2014 - SARS                           

Table of cases

Table of statutes