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Tax Break: South African tax for professionals
By Professor Pieter van der Zwan | South African Tax SpecialistBusiness
Tax Break: South African tax for professionals episodes
- Section 42: What is it not? (Part 2)
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!
17 min - Section 42: What is it? (Part 1)
Section 42 of the Income Tax Act provides relief for asset-for-share transactions. In this episode, I discuss how the provision works, some of its history and context as well as its purpose.
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!
15 min - Related party loans: To charge interest or not?
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!
14 min - Timing matters in tax
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!
11 min - Key aspects of partnership tax
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!
17 min - The ABSA case: more on the GAAR
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!
27 min - Is your home owners association’s income tax treatment correct?
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!
15 min - Changes to the VAT registration thresholds – what should vendors in the R1m to R2,3m bracket do now?
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!
18 min - Recent trends: be careful of the GAAR
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!
19 min - Tax in the 2026 South African Budget
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!
16 min
About Tax Break: South African tax for professionals
From the publisher's feed
Tax Break is a podcast for any professional who works with South African tax regularly. This includes tax practitioners, tax professionals, financial managers (FMs), financial directors (FDs), CFOs,…
accountants, auditors, lawyers and corporate finance advisors. The host is Professor Pieter van der Zwan, a South African chartered accountant, who lectures the masters programme in tax at a South African university. He has 20 years experience in advising companies, high net worth individuals, accountants, lawyers and corporate finance professionals on South African tax and IFRS. In each episode he discusses a topic or a recent development in South African tax including new cases, changes to the legislation, SARS guidance and topics that often surface in his consulting practice. And each episode is only 10-15 minutes long, just enough for you to listen to during your coffee break!