TRaining

Absa and Another v CSARS [2026] ZACC 15

Overview

A comprehensive analysis of Absa and Another v CSARS, examining SARS’s application of the General Anti-Avoidance Rules (GAAR) to complex preference share funding structures. 

Notes

Download publication

Absa and Another v CSARS (118 downloads)

Download notes

Absa and Another v CSARS Notes (114 downloads)