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Taxpayer G: The GAAR Game Changer

In this episode of Advisory Explained, host Kosie Kritzinger sits down with Dr Albertus Marais from AJM to examine the landmark Taxpayer G case and the current General Anti-Avoidance Rule (GAAR). Their discussion explores the shift from the old subjective test to the new objective test and what this evolution means for tax planning in South Africa. Dr Marais explains complex tax principles in clear terms, highlighting the practical impact of the case, common pitfalls, and strategies for maintaining compliance with SARS requirements. This episode is a must-listen for professionals and taxpayers wanting clarity on the evolving tax landscape. For more on this topic, listen to our other episode on GAAR and Simulation with Bobby Wessels. https://bakertillygreenwoods.co.za