Understanding
the Basics of
Section 42 of the
Income Tax Act

This publication by Vidyanth Bhola – Professional Accountant (SA) provides a practical overview of Section 42 reorganisations as a tax-planning tool under the Income Tax Act (1962).

It’s designed to help accounting and tax practitioners understand the process, treatment, and common challenges of Section 42 transactions. You can preview the first few pages here.

To access the full 32-page guide, please complete a once-off payment of R350 + VAT (R402.50).