CONFERENCE
INCOME TAX IN SOUTH AFRICA: THE FIRST 100 YEARS 1914 – 2014
Monday, 17 November 2014
Lecture Theatre 2D, Leslie Social Science Building, University Avenue, Upper Campus, University of Cape Town
DRAFT PROGRAMME
07h45 – 08h15:REGISTRATION
08h15 – 08h20:WELCOME AND OPENING
08h20 – 09h40:SESSION 1
UP TO 1914: INCOME TAXES IN THE SOUTHERN AFRICAN COLONIES AND THE BRITISH EMPIREChair: Prof. Johann Hattingh (UCT)
Importing and Exporting Income Tax Law: The International Origins of the South African Income Tax Act
Prof. Peter Harris (Cambridge)
The history of income taxation in the Cape Colony: a story of dangerous beasts and murderous fathers!
Enelia Jansen van Rensburg (Stellenbosch)
On the Introduction of Income Tax in South Africa: Three Eventful Months (24 April 1914 to 20 July 1914)
Prof. Johann Hattingh (UCT)
The first 10 years: the foundation for the next 90
Prof. Peter Surtees (UCT)
09h40 – 10h20:SESSION 2
A CENTURY OF INCOME TAX LEGISLATION: CORPORATIONS AND SHAREHOLDERS, PARTNERSHIPS
Chair: Prof. Johann Hattingh (UCT)
Corporate-shareholder taxation in South Africa: 1914-2014
Prof. Jennifer Roeleveld (UCT)*, Lori Berlowitz, Prof. Johann Hattingh (UCT)
The Evolution of the Taxation of Partnerships in South Africa
Afton Titus (UCT)
10h20 – 10h40:REFRESHMENT BREAK
10h40 – 11h30:SESSION 3
INCOME TAX, ECONOMIC GROWTH AND BUSINESS: FARMING, CO-OPERATIVES, MINING
Chair: Prof. Peter Surtees (UCT)
The history of the taxation of farming in South Africa
Dr. Charl du Toit (PwC)
The history of mining taxation in South Africa
Roshelle Ramfol (DUT)
The history of the taxation of co-operatives in South Africa
Tracey Wheeler (PwC) (Print only)
11h30 – 12h30:SESSION 4
THE JUDICIARYChair: Prof. Peter Surtees (UCT)
A Century of Income Tax Jurisprudence in South Africa
Eddie Broomberg SC
Some missteps on South Africa’s road to a coherent income tax jurisprudence
Prof. RC Williams (UKZN / UCT)
C.J. Ingram K.C.
Albertus Marais
12h30 – 13h15:LUNCHEON
13h15 – 14h15:SESSION 5
DEMOCRATISATION: SHIFTS IN TAX POLICY AND TAXPAYERS’ RIGHTS
Chair: Prof. Jennifer Roeleveld (UCT)
The Shift to a Constitutional Democracy in 1994 and the impact thereof on tax law in South Africa
Dr. Beric Croome (ENS)
[…]
The Honourable Justice, Prof. Dennis Davis (UCT)
14h15 – 14h45:SESSION 6
INSTITUTIONS
Chair: Prof. Jennifer Roeleveld (UCT)
From departmental status to the Large Business Centre
Danie Kruger et al. (SARS)*
Base Erosion and Profit Shifting: Then and now
Danie Kruger et al. (SARS)
14h45 – 15h10:REFRESHMENT BREAK
15h10 – 15h40:SESSION 7
INTERNATIONAL
Chair: Prof. Craig West (UCT)
The early history of South Africa’s double tax treaties (1939 – 1990)
Prof. Craig West (UCT) - with comment by Ron van der Merwe (SARS)
15h40 – 17h00:SESSION 8
TAX THEORIES
Chair: Prof. Jennifer Roeleveld (UCT)
Land Tax versus Income Tax: Historical Assessment of the Successes and Failures in South Africa
Prof. Nicolaus Tideman (Virginia) and Peter Meakin
How redistributive is the personal Income Tax system in South Africa, with an emphasis on the taxation of women and families: 1970 to present
Mamiky Leolo / Wynonna Steyn (SARS)
Ensuring a right balance in applying the residence and source basis of taxation in order to protect South Africa’s tax base
Prof. Annet Oguttu (UNISA) - to be read and commented upon by Prof. Keith Engel
17h00:CONFERENCE CLOSE
1