The 2013 Taxation Laws Amendment Act introduced section 23M into the Income Tax Act. This was around the time of the OECD BEPS...
Section 23M interest limitation: when does it apply?
read more
Corporate and business tax
Is a transaction a reportable arrangement?
Over the last few months, I have helped several companies prepare RA01 submissions for reportable transactions. I have noticed...
Are self-insurance premiums deductible?
Are premiums paid in respect of self-insurance products deductible for income tax purposes? In C:SARS v Meiring Citrus (Pty) Ltd...
Section 99 prescription: When can SARS reopen a tax assessment?
Section 99 of the Tax Administration Act (the TAA) limits the period within which SARS can raise additional assessments. The...
2026 draft TLAB: Key changes for businesses
The National Treasury has published the 2026 draft tax bills for comment. The bills consist of the draft Taxation Laws Amendment...
What is section 42 not?
Section 42 of the Income Tax Act often features in restructuring discussions or proposals. When considering transactions or...