When does the tax law require a person to charge interest? The answer is never. It only sets out what the tax implications are if parties do not charge interest. In this episode, I talk about tax implications that may affect the decision to charge interest or not.

If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app.

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!

Taxpayers often suggest that as long as SARS taxes an amount, or a deduction is only claimed once, then that should be acceptable. This is however not correct – the timing of the inclusion or deduction matters. In this episode, I speak about a recent tax court case that illustrates the importance of timing.

If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app.

 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!

SARS recently launched the IT3(BO) third party declaration process that relates to the income tax of partnerships. I take this opportunity to discuss some of the key principles of partnership taxation in this episode.

If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app.

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!

The Constitutional Court recently ruled on two legal questions relating to the GAAR raised in a review application by ABSA. In this episode, I discuss the case and share my thoughts on some aspects of the judgment. 

If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app.

 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!

SARS issued an updated version of Interpretation Note 64 in December 2025. This interpretation note deals with, amongst others, the taxation of home owners associations. In this episode, I discuss some of the changes from the previous version of the interpretation note to the current one – particularly those relating to home owners associations.

If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app.

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!

The National Treasury announced changes to the VAT registration thresholds in the 2026 Budget Review. Some vendors may be considering deregistration as a result of these changes. In this episode, I discuss some practical considerations to keep in mind when deciding whether to deregister.

 If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app.

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!

There has recently been an increase in the number of cases before the courts involving the general anti-avoidance rules (the GAAR). In this episode, I discuss the key elements of the GAAR.

 If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app.

 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!

There is always a lot of excitement about budget and 2026 was no different. In this episode, I discuss some tax proposals in the budget that could be interesting for tax professionals and practitioners.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode, would like to suggest a topic for a future 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!

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 in November 2025. Although this document is only a draft, one can glean some insight into SARS’ approach and interpretation of the provision. In this episode, I look at some aspects of section 7C that are addressed in this draft interpretation note.

 You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode, would like to suggest a topic for a future 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!

SARS recently issued an interesting ruling on a something that comes up very often in practice - interest deductibility. In short, the ruling deals with the deductibility of interest on a loan that will be used to redeem preference shares. In this episode, I discuss the ruling, recap on the requirements for interest to be deductible and consider why the taxpayer may have felt it needed to apply for a ruling.

You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode, would like to suggest a topic for a future 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!