EPISODE · Jul 9, 2026 · 16 MIN
Episode 81: What is section 42 not? (Part 2)
from Tax Break · host Professor Pieter van der Zwan | South African Tax Specialist
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 [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!
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Episode 81: What is section 42 not? (Part 2)
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