TimesLIVE Podcasts Business Law Focus

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

Loading player...
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.
20 May English South Africa Business

Other recent episodes

The jagged frontier of AI and law

The recent withdrawal of South Africa’s Draft National Artificial Intelligence Policy by the minister of communications and digital technologies was an extraordinary and embarrassing saga. The very document meant to govern AI in South Africa had been compiled with the assistance of generative AI, and contained, on the minister’s own…
14 May 23 min

Expect an inclusive growth balancing act in budget 2026

In this edition of Business Law Focus, host Evan Pickworth interviews Charles de Wet, a Tax Executive at ENS. Charles has more than three decades of experience advising local and international clients across multiple industries. Notably, he was part of the team at the South African Revenue Service that implemented…
30 Jan 22 min

AI ethics and the law: A wake-up call for South Africa’s legal profession

In the first edition of Business Law Focus for 2026, host Evan Pickworth interviews Johan Steyn, a human-centred AI advocate, thought leader, and founder of AIforBusiness.net. While there is plenty of bluster and bravado about AI, there is also genuine concern, especially for lawyers who use it as a shortcut…
16 Jan 10 min

Navigating Tariff Turbulence

In this edition of Business Law Focus, host Evan Pickworth interviews Avishkar Harriparsad, Partner, PKF Durban, about a new era of tariff turbulence, what businesses can expect, and how to navigate the choppy waters.
19 Nov 2025 11 min

Getting paid to post? Here’s What SARS expects from influencers

On 5 September 2025, the South African Revenue Service (“SARS”) released a media statement reminding social media influencers of their obligation “to declare income earned from brand collaboration, sponsored content, and affiliate marketing, whether they have been paid in cash, products, or services.” In this edition of Business Law Focus,…
10 Nov 2025 14 min
All episodes