This blog/site is designed to provide generic tax information to its readers. The information is not detailed tax advice that can be applied to all situations. Specific facts and circumstances can change the tax implications. If detailed tax advice is required, the reader is advised to consult a registered tax practitioner. Readers should also be aware that tax law changes at least annually, and the application of the law changes constantly due to case law and Practice Notes and Interpretation Notes issued by SARS. Thus, care should be taken that information found here is up-to-date.