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The article focuses on a dispute between Unitrans Holdings and SARS regarding interest deductions on loans. Topics include the taxpayer's role in managing cash for the Unitrans Group, the discrepancy between the interest rates on call loans and those obtained from affiliated companies, and SARS' disallowance of R68 million in interest deductions for the 2011 tax year, arguing that the interest was not incurred in the course of trade.

The article focuses on a legal case involving South African Revenue Service (SARS) and taxpayer trustees, highlighting the correctness of assessments. Topics include the SARS' adherence to the correct process, the requirement for taxpayers to exhaust internal remedies, and aims to ensure compliance with tax laws, facilitate efficient revenue collection, and contribute to the financial stability and development of the country.