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....
