In this episode of Advisory Explained, host Kosie Kritzinger is joined again by Bobby Wessels from AJM, where they delve into two big tools in SARS’s toolkit to take on interesting transactions. Their discussion unpacks the nuances of GAAR, exploring its place within the Income Tax Act, providing a practical example, and outlining the key elements to consider. Bobby and Kosie shift to the Simulation Doctrine, where they explain how courts strip away form to reveal substance. Listeners will gain valuable insights into the General Anti-Avoidance Rule, the Simulation Doctrine, and how to navigate these SARS tools. bakertillygreenwoods.co.za