Landmark Constitutional Court judgment clarifies scope of South Africa’s general anti-avoidance rule

The 22 April 2026 judgment of the Constitutional Court in Absa Bank Limited and Another v Commissioner for the South African Revenue Service marks a significant development in South African tax law. For the first time, a higher court has provided authoritative guidance on the interpretation and application of the general anti-avoidance rule (GAAR) in section 80A of the Income Tax Act. In the latest edition of Business Law Focus, host Evan Pickworth speaks to leading tax expert and AJM founder, Dr Albertus Marais, about the implications of the ruling — including why one of the court’s eminent tax specialists issued a dissenting judgment.