AARTO (and amendment) declared unconstitutional – for now

The Pretoria High Court declared the AARTO Act (46 of 1998) and its accompanying Amendment Act (4 of 2019) “unconstitutional and invalid” on 13 January 2022. This followed after the Organisation Undoing Tax Abuse (OUTA) challenged the constitutional validity of the Act in 2020. 1. The Act The AARTO Act, spearheaded by the Minister of...