n Without Prejudice - Rollover relief : conventional wisdom is not always wise : tax

Volume 15, Issue 9
  • ISSN : 1681-178X



As any taxpayer and tax adviser knows, the pinnacle of a successful (and obviously legitimate) tax plan is an outright saving of tax. But if tax cannot be saved, a good second prize is a deferral of tax. And the longer the deferral, the greater the benefit, which is why one of the mantras of tax planning is "tax deferred is tax saved". (Of course, SARS is well aware of this and is always on the lookout to prevent it, whether legislatively or by interpretation of the facts or law.)

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