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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
- Proposed changes – Individuals with suspect trades
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. The draft bills include a proposal relating to section 20A, which deals with ring-fencing of losses from certain suspect trades. In this episode, I discussthe proposed changes and share my initial thoughts about it.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
13 min - Proposed changes – Preference shares
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. A significant proposal relates to section 8E, which deals with hybrid equity instruments. In this episode, I discuss the proposed changes and share my initial thoughts about it.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
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 - Who are provisional taxpayers?
Provisional tax is one of the mechanisms used to collect income tax. Whether an individual is a provisional taxpayer or not, amongst others, affect when they need to submit their incometax returns. In this episode, I consider the definition of a provisional taxpayer.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
12 min - South African tax on residents / non-residents
I often get the question whether a person who ceased being a resident still needs to pay tax and submit returns in South Africa. This question goes back to the fundamental principles relating to how residents and non-residents are taxed. In this episode, I discuss how non-residents are taxed in South Africa.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
9 min - Notional input tax
Notional input tax is not a new topic in the VAT Act. There are, however, still some misconceptions about it. In this episode, I discuss some of the principles of notional input tax.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
10 min - VAT apportionment
VAT apportionment is often a complex matter for entities that make both taxable and non-taxable supplies. In this episode,I briefly discuss some key concepts and considerations when it comes to VAT apportionment.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
10 min - Tax considerations when selling foreign assets
Given the volatile economic conditions globally, many South Africans are selling or re-balancing their exposure to foreign assets. A question that naturally comes up is what are the taximplications of selling these foreign assets? In this episode, I discuss some key principles to consider in this regard.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
10 min - The importance of financial statements for tax purposes
SARS requires companies to submit their financial statements when they file their tax returns. The financial statements are critical when the tax return is further investigated or audited. In this episode, I discuss a recent case which may hold some lessons for other taxpayers on the importance of ensuring alignment between their financial statements and the tax return.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
13 min - Debit loans and deemed dividends – practical considerations
If a company advances a loan to a shareholder and does not charge interest at the official rate a deemed dividend arises. In this episode, I discuss some of the practical considerations relating to this deemed dividend.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
9 min - Automatic VAT registrations
Several taxpayers received correspondence in recent months from SARS indicating that they have been registered as VAT vendors, despite not applying to be registered. In this episode, I consider the provisions of the VAT Act that deal with these registrations and also share some thoughts about steps to consider if the entity should not have been registered.
You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
10 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!