Tax Break

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!