Rollover relief : conventional wisdom is not always wise : tax

As any taxpayer and adviser knows, the pinnacle of a successful (and obviously legitimate) plan is an outright saving of tax. But if cannot be saved, a good second prize is a deferral of tax. And the longer the deferral, the greater the benefit, which is why one of the mantras of planning is tax deferred is saved. (Of course, SARS is well aware of this and is always on the lookout to prevent it, whether legislatively or by interpretation of the facts or law.)