Michael Rushby

Qualified as a member of the South African Institute of Professional Accountants in 2004 and is also a practicing member of CIMA.  Specialized in tax with a post graduate higher diploma in taxation.

PAIA Compliance: The “Forgotten” Law Is Getting Teeth

For years, many businesses treated PAIA as a once-off admin task.  Prepare a manual. Put it in a folder. Maybe upload it to the website. Forget about it. That approach is becoming risky. The Information Regulator is placing renewed focus on PAIA compliance, and the message is clear: businesses must be able to show that they […]

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Employment of Foreign Nationals: Increased compliance risk for South African employers

South African employers should take note of the renewed focus by Government on the employment of foreign nationals, particularly in circumstances where employees may not have valid documentation authorising them to work in South Africa. On 7 June 2026, President Cyril Ramaphosa addressed the nation on migration and illegal immigration. The President confirmed that Government

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Draft Tax Bill 2025: Key changes impacting Individuals, Companies and Trusts

On 16 August 2025, National Treasury and SARS released the Draft Taxation Laws Amendment Bill (TLAB), 2025, together with the accompanying Explanatory Memorandum. The proposals are open for public comment until 12 September 2025, after which a revised Bill will be tabled in Parliament. The draft bill contains a number of significant proposals aimed at tightening loopholes,

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Understanding Medical and Disability Deductions

Medical expenses can be a significant part of a household’s budget, particularly for families with chronic illnesses or disabilities. The South African Income Tax Act provides relief in the form of medical scheme fees tax credits and additional tax deductions for qualifying out-of-pocket expenses. This article unpacks how these medical deductions work, what qualifies as

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Working offshore or abroad? Here’s how to qualify for a tax exemption

If you’re a South African tax resident working outside the country — whether on a ship, in a specialised role abroad, or on secondment for your employer — you might qualify for a tax exemption on your foreign income. South Africa’s Income Tax Act includes several provisions that provide relief from tax on income earned

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An overview of the 2025/26 Budget: Navigating Fiscal Challenges Amidst Political Dynamics

South Africa’s 2025/26 budget, presented by Finance Minister Enoch Godongwana on March 12, 2025, comes at a pivotal time for the nation. The budget’s unveiling was notably delayed due to internal disagreements within the coalition government, particularly concerning a proposed increase in the Value-Added Tax (VAT).  It was a bit like watching a movie and

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Foreign Pensions and South African Tax: Understanding the Current Landscape

The 2025 Budget Speech confirmed the government’s intention to amend the cross-border tax treatment of retirement funds.

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Making the most of your Retirement Annuity

Retirement Annuities (RAs) remain one of the most effective tools for South Africans looking to save for the future while enjoying significant tax advantages. Beyond building long-term wealth, RA’s offer a range of tax benefits that can make a substantial difference in your financial planning.  For companies with a February 2025 year-end, February is the final

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Salary vs Dividends: When should companies allocate payments to shareholders?

For companies deciding how to allocate payments to shareholders, understanding the tax implications of salary versus dividends is essential. Each option has unique advantages and tax consequences that can significantly affect both the company and the individual shareholder. This is particularly important in February 2025, the final month of the 2024-2025 payroll cycle. 1. Salary:

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Tax planning for February 2025: optimising expenditure

As the end of the financial year approaches for companies with a February 2025 year-end, it is crucial to plan strategically to minimise taxable profits. One effective way to achieve this is by reviewing and incurring qualifying expenses before the year closes. Proper tax planning can help reduce the company’s tax liability and ensure compliance

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