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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...
The ABSA case: “Party” and “Tax Benefit” under the GAAR
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....
Income tax considerations for homeowners’ associations
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...
Changes to the VAT registration thresholds
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...
Be careful of the GAAR
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...
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...
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