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What is your South African tax residence status?
Many South Africans leave the country. Some do so permanently, while others temporarily work and gain experience abroad. These persons often grapple with the question whether they are still considered to be South African tax residents. SARS recently added guidance on...
Tax in the 2026 Budget
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...
Section 7C
Section 7C has been a hot topic for tax practitioners since its introduction in the Income Tax Act as part of the 2016 amendments. It is one of the few sections that most people recognise by the section number! SARS issued a draft interpretation note for comment late...
Considering VAT on grants
When thinking about VAT and grants, your first instinct is probably that there should not be VAT on a grant. In this episode, I look at a tax court case that illustrates the importance of being careful when dealing with VAT and grants, as this can be more complex than...
Pointers for share incentive schemes
Many companies use share incentive schemes to align the objectives of key staff members and the company. The design may look different between - for example, listed / private company. However, the tax considerations at the core of the share incentive schemes are...
Dividend or donation?
If a company makes payments to a related party of its shareholder, the question arises whether this is a dividend, or perhaps rather a donation? This affects the taxes to be declared to SARS. It may also affect whether an exemption applies. SARS recently issued...
Proposed changes to the taxation of preference shares
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. A significant proposal relates to section 8E, which deals with hybrid equity instruments. It affects, amongst others, preference shares. In this episode of my podcast, Tax...
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