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Mariska Delport

Associate

Mariska Delport is an Associate in our Tax & Exchange Control practice. She has experience in providing commercial, tax and exchange control advice to high-net worth individuals and corporate entities in respect of local and international tax matters, including but not limited to tax structuring, tax dispute resolution, tax residency and tax emigration.

+27 (0)11 562 1574
mariska.delport@cdhlegal.comJohannesburg
Mariska Delport

About Mariska

Mariska started her career as a candidate attorney at Rooth & Wessels Inc, whereafter she obtained invaluable tax, exchange control and corporate law experience during her tenure as associate at Girard Hayward Inc and Osborn Wellsted Paulsen Inc, respectively.

Areas of expertise

Tax & Exchange Control

Credentials

Education

  • LLB, University of Pretoria
  • Bcomm Law, University of Pretoria
  • Year of admission as an attorney: 2021
  • Registered with the Legal Practice Council

LANGUAGES

  • Afrikaans
  • English

News

Absent but not off the hook: Tax Court’s jurisdiction to alter assessments confirmed
Tax & Exchange Control

Absent but not off the hook: Tax Court’s jurisdiction to alter assessments confirmed

The Supreme Court of Appeal (SCA) clarified a simple yet crucial principle of Tax Court procedure in the case of Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue...
CSARS v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77
Tax & Exchange Control

CSARS v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77

Mariska Delport, Associate in the Tax & Exchange Control practice, joined Olebogeng Motse on OFM, where she discussed the ‘CSARS v Virgin Mobile South Africa (Pty) Ltd ZASCA 77’ in...
Rule 56, default cures and fairness: SCA confirms substance over procedure in tax disputes
Tax & Exchange Control

Rule 56, default cures and fairness: SCA confirms substance over procedure in tax disputes

In Commissioner for the South African Revenue Service v Virgin Mobile South Africa (Pty) Ltd ZASCA 77 (4 June 2025), the Supreme Court of Appeal (SCA) delivered important guidance...
When a grant isn’t ‘free’: Understanding the tax treatment of government grants under section 12P
Tax & Exchange Control

When a grant isn’t ‘free’: Understanding the tax treatment of government grants under section 12P

Government grants play an important role in supporting South African businesses, particularly in sectors targeted for development or transformation. However, the assumption that such...
New Income Tax Act amendment closes foreign trust low-interest interest-free loan
Tax & Exchange Control

New Income Tax Act amendment closes foreign trust low-interest interest-free loan

Mariska Delport, Associate in the Tax & Exchange Control practice, joined Michael Avery on Fine Music Radio to discuss the recent changes to section 7C of the Income Tax Act affecting...
Your interest-free loan to a foreign trust can now be subject to both donations tax and transfer pricing adjustments: The interplay between section 7C and transfer pricing rules
Tax & Exchange Control

Your interest-free loan to a foreign trust can now be subject to both donations tax and transfer pricing adjustments: The interplay between section 7C and transfer pricing rules

Many South Africans use foreign trust structures for tax-efficient asset protection and estate planning. Consequently, the recent amendment to section 7C of the Income Tax Act 58 of...

All articles by Mariska
Absent but not off the hook: Tax Court’s jurisdiction to alter assessments confirmed
Tax & Exchange Control

Absent but not off the hook: Tax Court’s jurisdiction to alter assessments confirmed

The Supreme Court of Appeal (SCA) clarified a simple yet crucial principle of Tax Court procedure in the case of Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue...
Rule 56, default cures and fairness: SCA confirms substance over procedure in tax disputes
Tax & Exchange Control

Rule 56, default cures and fairness: SCA confirms substance over procedure in tax disputes

In Commissioner for the South African Revenue Service v Virgin Mobile South Africa (Pty) Ltd ZASCA 77 (4 June 2025), the Supreme Court of Appeal (SCA) delivered important guidance...
When a grant isn’t ‘free’: Understanding the tax treatment of government grants under section 12P
Tax & Exchange Control

When a grant isn’t ‘free’: Understanding the tax treatment of government grants under section 12P

Government grants play an important role in supporting South African businesses, particularly in sectors targeted for development or transformation. However, the assumption that such...
Your interest-free loan to a foreign trust can now be subject to both donations tax and transfer pricing adjustments: The interplay between section 7C and transfer pricing rules
Tax & Exchange Control

Your interest-free loan to a foreign trust can now be subject to both donations tax and transfer pricing adjustments: The interplay between section 7C and transfer pricing rules

Many South Africans use foreign trust structures for tax-efficient asset protection and estate planning. Consequently, the recent amendment to section 7C of the Income Tax Act 58 of...

All articles by Mariska
CSARS v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77
Tax & Exchange Control

CSARS v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77

Mariska Delport, Associate in the Tax & Exchange Control practice, joined Olebogeng Motse on OFM, where she discussed the ‘CSARS v Virgin Mobile South Africa (Pty) Ltd ZASCA 77’ in...
New Income Tax Act amendment closes foreign trust low-interest interest-free loan
Tax & Exchange Control

New Income Tax Act amendment closes foreign trust low-interest interest-free loan

Mariska Delport, Associate in the Tax & Exchange Control practice, joined Michael Avery on Fine Music Radio to discuss the recent changes to section 7C of the Income Tax Act affecting...

All podcasts by Mariska

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