GAAR in Action: Substance, Commercial Purpose and Recent Case Law

his webinar provides a practical overview of South Africa’s General Anti-Avoidance Rule (GAAR), with a focus on how SARS and the courts evaluate arrangements that may lack commercial substance or a genuine business purpose. The session will explore key concepts such as substance over form, commercial purpose, impermissible tax avoidance and the factors that may bring an arrangement within the scope of GAAR. Recent case law will also be considered to highlight current judicial thinking and the practical lessons for taxpayers and advisers when structuring and evaluating transactions.

In completing this learning engagement, you will have developed the following professional competencies indicated in the green section below: