Tax Break

Pieter van der Zwan | South African Tax Specialist

Tax Break is a podcast about South African tax for advisors, accountants, auditors and lawyers with an interest in tax. Each episode deals with a topic or a recent development in South African tax.

  1. 3d ago

    Episode 82: Taxation of crypto assets

    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 82: Taxation of crypto assets

  2. Jul 9

    Episode 81: What is section 42 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 ⁠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)

  3. Jul 2

    Episode 80: What is section 42? (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 ⁠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)

  4. Jun 15

    Episode 79: 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 ⁠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 79: Interest or not?

  5. Jun 8

    Episode 78: Timing matters

    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 ⁠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 78: Timing matters

  6. May 25

    Episode 77: 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 ⁠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 77: Partnership tax

  7. May 18

    Episode 76: More on the GAAR: The ABSA case

    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 ⁠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 76: More on the GAAR: The ABSA case

  8. May 7

    Episode 75: 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 ⁠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 75: Is your home owners association’s income tax treatment correct?
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About

Tax Break is a podcast about South African tax for advisors, accountants, auditors and lawyers with an interest in tax. Each episode deals with a topic or a recent development in South African tax.

Information

  • Creator
    Pieter van der Zwan | South African Tax Specialist
  • Years Active
    2024 - 2026
  • Episodes
    83
  • Rating
    Clean
  • Copyright
    © Pieter van der Zwan | South African Tax Specialist
  • Show Website
    Tax Break