HeyJaredTax Break
Tax Break is a podcast about South African tax for South African tax professionals and practitioners. Each episode deals with a topic or a recent development in South African tax.
- Indexed episodes, last 90 days
- 11
- Latest publication
- Sep 17, 2026
- Audience
- Checking…
- Earliest in this view
- Jul 9, 2026
Latest episodes
Interest deduction limitations: section 23M of the Income Tax Act (opens the original)
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When does section 23M of the Income Tax Act limit the interest a company can deduct on debt owed to a creditor in a controlling relationship, and why is it not just a cross-border rule? This episode of Tax Break highlights three pointers for identifying whether s 23M applies. Pieter starts with the origin of the provision in the 2013 Amendment Act alongside the OECD BEPS Action 4 work on interest deductibility, and the early commentary linking it to thin capitalisation, transfer pricing and the
Fixing bona fide errors on tax returns: USP risks (opens the original)
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Understatement penalties (USP) and bona fide inadvertent errors after the amendment to section 222 of the Tax Administration Act (TAA): if you correct an error on a return that has already been assessed, has the amendment created a new risk? The request for correction function on SARS eFiling, and the objection route where an assessment has already been audited or verified, have been the standard ways to fix a return. Pieter van der Zwan revisits how section 222 protected a taxpayer who came for
Reportable arrangements: section 35 of the Tax Administration Act (opens the original)
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Reportable arrangements (RAs) under section 35 of the Tax Administration Act are often overlooked by advisors, and frequently only surface when an accountant reaches the "reportable arrangement" question on the tax return. This episode of Tax Break sets out what reportable arrangements are, where they are found in the legislation, and what to do when a transaction is reportable. Reporting an arrangement to SARS on form RA01 does not change the tax treatment of the transaction. It flags arrangeme
Are self-insurance premiums tax deductible? The Meiring Citrus judgment (opens the original)
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Are self-insurance premiums deductible? In this episode of Tax Break, I discuss the deductibility aspect of the Western Cape High Court judgment in CSARS v Meiring Citrus (Pty) Ltd. I cover: The two grounds that SARS abandoned The court’s conclusion as to whether the taxpayer actually incurred expenditure Why I disagree with the court's position on expenditure The court’s position on the capital nature of the premiums paid. If you work with South African tax as an auditor, accountant, lawyer, we
Section 99 prescription: When can SARS reopen a tax assessment after three years? CSARS v Meiring Citrus (opens the original)
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When does prescription protect taxpayers from SARS issuing additional assessments? Section 99 of the Tax Administration Act generally bars SARS from issuing an additional assessment more than three years after the original assessment issued by SARS. Section 99(2) lifts that bar where the tax was not assessed due to fraud, misrepresentation or non-disclosure of material facts. In this episode of Tax Break, I discuss the prescription aspect of the Western Cape High Court judgment in CSARS v Meirin
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