Tax Break: South African tax for professionals

85 episodes

Episode 84: When do you need to look past the label of a transaction to determine its tax implications?
2026/07/30 | 16 mins.
Does the label you put on a contract or transaction determine its tax consequences? So practically - if you call an agreement a loan, are the cash flows interest that qualify for deduction, or if an agreement is a lease, are the cash flows deductible rent? In C:SARS v Meiring Citrus, the Western Cape High Court considered whether the premiums on a contract that was called an insurance policy were deductible. In this episode, I look at some of the key aspects of the judgment dealing with the nature of the underlying transaction. I conclude with my take on what you, as a professional working with South African tax every day, should take from this case.
You can contact me at ⁠pieter@pvdz.co.za⁠ if you have any feedback on the episode or require tax advice. There are more resources available at https://tax.pvdz.co.za.
Episode 83: Be sure about zero-rated supplies
2026/07/23 | 14 mins.
Zero-ratings are complex and often underestimated by taxpayers and their advisors. The exposure may be significant if you get it wrong, especially on recurring transactions. Interpretation Note 31 is an essential part of applying a zero-rating. SARS issued a revised version of this interpretation note (Issue 5), nearly 10 years since the previous version. In this episode, I discuss zero-rating, the documentary requirements and some of the changes to Interpretation Note 31.
You can contact me at ⁠pieter@pvdz.co.za⁠ 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!
Episode 82: Taxation of crypto assets
2026/07/16 | 15 mins.
SARS issued a draft guide on the taxation of crypto assets. In this episode, I discuss a few aspects of this draft guide that I believe offer valuable insights into SARS’ position on these assets.
You can contact me at ⁠pieter@pvdz.co.za⁠ 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!
Episode 81: What is section 42 not? (Part 2)
2026/07/09 | 16 mins.
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 ⁠pieter@pvdz.co.za⁠ 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!
Episode 80: What is section 42? (Part 1)
2026/07/02 | 14 mins.
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 ⁠pieter@pvdz.co.za⁠ 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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About Tax Break: South African tax for professionals

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!

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