by Pieter van der Zwan | May 20, 2026 | Corporate and business tax, General tax matters, Uncategorized
The general anti-avoidance rules (GAAR) in sections 80A to 80L of the Income Tax Act 58 of 1962 (the Income Tax Act) have featured in several recent judgments. The Constitutional Court has now delivered its judgment on two legal questions raised in the ABSA case....
by Pieter van der Zwan | May 8, 2026 | Corporate and business tax, General tax matters
Section 10(1)(e) of the Income Tax Act 58 of 1962 (the ITA) exempts levy income received by bodies corporate, share block companies and certain voluntary associations from normal tax. SARS released Issue 5 of Interpretation Note 64 in December 2025. The expanded note...
by Pieter van der Zwan | Apr 26, 2026 | Value Added Tax
The National Treasury announced in the 2026 Budget Review that the compulsory VAT registration thresholds will increase from R1 million to R2,3 million. The voluntary registration threshold also increases from R50 000 to R120 000. These changes in the draft Rates and...
by Pieter van der Zwan | Apr 15, 2026 | Corporate and business tax, General tax matters, Individuals and wealth planning
The number of cases before South African courts involving the general anti-avoidance rules (the GAAR) have increased noticeably in the last two years. This clearly demonstrates that SARS applies the GAAR in practice. Tax practitioners and professionals must have a...
by Pieter van der Zwan | Feb 27, 2026 | Uncategorized
There is always a lot of excitement about the budget and 2026 was no different. In this episode, I discuss some tax proposals in the budget that would be interesting for as tax professionals and practitioners. The proposals that I discuss include: Inflationary...
