Tax Break

Episode 81: What is section 42 not? (Part 2)


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Section 42 of the Income Tax Act provides relief for asset-for-share transactions. In this episode, I discuss some anti-avoidance rules to consider when dealing with asset-for-share transactions.

You can contact me at [email protected] if you have any feedback on the episode or require tax advice.

My website contains more resources and articles that may interest you  – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

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Tax BreakBy Pieter van der Zwan