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Income tax, corporate tax, international tax, emigration and tax, tax effective estate planning
South Africa

Biography

Liezel Tredoux is an Associate Professor in Tax Law at the University of South Africa (Unisa). She obtained the degrees BA (Law) (1996) and LLB (1998) from the University of Stellenbosch, LLM in Tax and Banking Law from the University of Pretoria (2003), and LLD from the University of Johannesburg (2019). She also holds a Certificate in International Tax Law from the University of Cape Town (with distinction) (2008), a Certificate in Outcomes-based Assessment in Higher Education and Open Distance Learning (with distinction) (2009) (Unisa) and a Law School Certificate (2001)(UP).

She was admitted as an attorney in 2001, and as an advocate in 2002. Her previous experience includes civil litigation as an admitted attorney and advocate as well as parttime lecturing at Damelin, the University of Pretoria and Bond University.

In 2008 Liezel joined the Mercantile Law Department of Unisa on a full-time basis, where she lectures Tax Law to undergraduate and postgraduate students. As the current Head of Tax Law, she provides leadership to her tax law colleagues and mentors junior staff members and students. She supervises LLM and LLD students in tax law and is involved in several community engagement projects which include moot court training, student debate training, tax law for entrepreneurs and training of disabled learners. Liezel has also been an external examiner for several tertiary institutions in South Africa (SU, UJ, UP, Wits, Zululand, UOVS) and is regularly invited to present guest lectures at the University of Johannesburg.

She has presented papers at national and international conferences and published articles in national and international journals. Liezel was a visiting scholar at several international universities, including the University of British Columbia in Vancouver Canada, the University of York in Toronto, Canada and the University of New South Wales in Sydney, Australia, as well as the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, the Netherlands. She obtained a LLD for her thesis entitled "The taxation of company distributions in South Africa" from the University of Johannesburg. In her thesis she compared the South African, Canadian and Australian corporate tax systems and made suggestions for the improvement of the South African corporate tax system, focusing on the taxation of corporate profit. Her research interests include income tax, tax and emigration, international tax, corporate tax and estate planning, with specific focus on the foundational principles of tax jurisdiction, tax transparency, the taxation of cross-border investments (and distributions), and exit tax.

Liezel is the recipient of a Certificate for Academic Excellence (2019)(Unisa), the Dean’s Merit Bursary (2018)(UJ) and the Academic Qualification Improvement Programme (AQIP) Bursary (2014-2017) (Unisa). She is a former Deputy Editor of the South African Mercantile Law Journal and regularly conducts peer reviews for several accredited journals. She is a former member of the Law Society, Pretoria Society of Advocates and South African Institute of Taxation (SAIT). She is also a member of the International Fiscal Association (IFA) and also serves as member of the Scientific Committee of the African Tax Research Network (ATRN) housed by the African Tax Administration Forum (ATAF). She currently serves as mentor to junior academics and students at Unisa and is also a mentor in the Gauteng Chapter of the South African Chapter of the International Association of Women Judges (SAC-IAWJ). She is also an Honorary Member of the Golden Key International Honour Society.

Activities

Employment (10)

University of South Africa: Pretoria, Gauteng, ZA

2024-01-01 to present | Associate Professor (Mercantile Law)
Employment
Source: Self-asserted source
Liezel Tredoux

University of South Africa: Pretoria, ZA

2008-01-01 to 2023-12-31 | Senior Lecturer (Mercantile Law)
Employment
Source: Self-asserted source
Liezel Tredoux

University of South Africa: Pretoria, Gauteng, ZA

2007-02-01 to 2007-12-31 | Senior Lecturer (Contract) (Mercantile law)
Employment
Source: Self-asserted source
Liezel Tredoux

Advocate (Self Employed): Pretoria, ZA

2003-02-01 to 2006-12-31 | Advocate (Litigation)
Employment
Source: Self-asserted source
Liezel Tredoux

Bond University: Sandton, ZA

2003 to 2005 | Lecturer (Mercantile Law)
Employment
Source: Self-asserted source
Liezel Tredoux

University of Pretoria: Pretoria, ZA

2002-02-01 to 2003-11-30 | Lecturer, Academic Associate and Tutor Co-ordinator (Mercantile law, private law, Legal history, philosophy and comparative law)
Employment
Source: Self-asserted source
Liezel Tredoux

Damelin Pretoria: Pretoria, ZA

2001-07-01 to 2002-11-30 | Lecturer and Course Director (School of Banking)
Employment
Source: Self-asserted source
Liezel Tredoux

Damelin Braamfontein: Johannesburg, ZA

2000-09-01 to 2002-06-30 | Lecturer and national subject head of banking law (School of Banking)
Employment
Source: Self-asserted source
Liezel Tredoux

Adam & Jeena Attorneys: Pretoria, ZA

2001-07-01 to 2001-10-31 | Attorney (Litigation)
Employment
Source: Self-asserted source
Liezel Tredoux

Tim du Toit Attorneys: Pretoria, ZA

1999-01-02 to 2000-08-31 | Candidate Attorney (Litigation)
Employment
Source: Self-asserted source
Liezel Tredoux

Education and qualifications (7)

University of Johannesburg: Auckland Park, Gauteng, ZA

2013-06-14 to 2019-05-29 | LLD (Doctorate) (Mercantile Law)
Qualification
Source: Self-asserted source
Liezel Tredoux

Unisa: Pretoria, Gauteng, ZA

2009-02-01 to 2009-05-09 | Certificate in Outcomes-based Assessment in Higher Education and Open Distance Learning (with distinction)
Qualification
Source: Self-asserted source
Liezel Tredoux

University of Cape Town: Rondebosch, Western Cape, ZA

2008-06-01 to 2008-12-01 | Certificate in International Tax Law (with distinction) (Mercantile Law)
Qualification
Source: Self-asserted source
Liezel Tredoux

University of Pretoria: Pretoria, ZA

2002-02-01 to 2003-04-07 | LLM (Masters degree) (Mercantile Law)
Qualification
Source: Self-asserted source
Liezel Tredoux

University of Pretoria: Pretoria, Gauteng, ZA

2001-02-01 to 2001-06-28 | Law School Certificate (Practical Legal Training)
Qualification
Source: Self-asserted source
Liezel Tredoux

Stellenbosch University: Stellenbosch, Western Cape, ZA

1997-02-01 to 1998-12-06 | LLB (Law)
Education
Source: Self-asserted source
Liezel Tredoux

Stellenbosch University: Stellenbosch, Western Cape, ZA

1993-02-01 to 1996-12-05 | Bachelors of Arts (BA)
Qualification
Source: Self-asserted source
Liezel Tredoux

Professional activities (10)

International Fiscal Association (IFA): Rotterdam, The Netherlands, NL

2024-07-11 to present | Member
Membership
Source: Self-asserted source
Liezel Tredoux

Golden Key International Honour Society: Atlanta, US

2024-07-11 to present | Honorary member
Invited position
Source: Self-asserted source
Liezel Tredoux

African Tax Research Network (ATRN) hosted by the African Tax Administration Forum (ATAF): Pretoria, South Africa, ZA

2023-07-16 to present | Scientific Committee Member
Invited position
Source: Self-asserted source
Liezel Tredoux

South African Institute of Tax Practitioners: Pretoria, Gauteng, ZA

2008 to 2019-12-31 | Master Tax Practitioner (MTP) SA
Membership
Source: Self-asserted source
Liezel Tredoux

University of South Africa: Pretoria, Gauteng, ZA

2019-12-08 | Certificate of excellence for Doctoral degree (College of Law)
Distinction
Source: Self-asserted source
Liezel Tredoux

International Bureau of Fiscal Documentation: Amsterdam, North Holland, NL

2016-07-01 to 2016-07-31 | Visiting Scholar (Library)
Invited position
Source: Self-asserted source
Liezel Tredoux

The University of British Columbia Peter A Allard School of Law: Vancouver, BC, CA

2015-07-01 to 2015-07-14 | Visiting Scholar/ Researcher (Mercantile Law)
Invited position
Source: Self-asserted source
Liezel Tredoux

University of New South Wales: Sydney, NSW, AU

2014-11-10 to 2014-12-15 | Visiting Scholar (Mercantile Law)
Invited position
Source: Self-asserted source
Liezel Tredoux

York University Osgoode Hall Law School: Toronto, ON, CA

2007-07 to 2007-07-31 | Visiting Scholar (Mercantile Law)
Invited position
Source: Self-asserted source
Liezel Tredoux

Pretoria Society of Advocates: Pretoria, Gauteng, ZA

2003 to 2005
Membership
Source: Self-asserted source
Liezel Tredoux

Funding (3)

Dean's Fund Award

2018-02 to present | Award
University of Johannesburg (Johannesburg, Gauteng, ZA)
Source: Self-asserted source
Liezel Tredoux

Merit bursary

2018-02 to present | Award
University of Johannesburg (Johannesburg, Gauteng, ZA)
Source: Self-asserted source
Liezel Tredoux

Academic Qualification Improvement Programme (AQIP)

2014-03 to 2017-03 | Award
University of South Africa (Pretoria, Gauteng, ZA)
Source: Self-asserted source
Liezel Tredoux

Works (19)

Cataloging The Commissioner's "Thumbprints" -Items the South African Revenue Service can Seize from a Taxpayer

OIDA International Journal of Sustainable Development, 18 (01), 77-92, 2025
2024-12-16 | Journal article | Writing - review & editing, Writing - original draft
Contributors: Liezel Tredoux ; Werner Uys
Source: Self-asserted source
Liezel Tredoux

Navigating Learning for Learners with Special Educational Needs (LSEN) in South Africa: Barriers and Recommendations

E-Journal of Humanities, Arts and Social Sciences
2024-03-22 | Journal article | Writing - original draft
Contributors: Liezel Tredoux ; Shandre Kim Jansen van Rensburg; Mahlogonolo Thobane; Sarika Kader; Mmabatho Portia Aphane; Lebogang Mpuru; Matshilane Mokotong; Tinyiko David Ngoveni; Matome M Ratiba
Source: Self-asserted source
Liezel Tredoux
grade
Preferred source (of 2)‎

TAXPAYER CONFIDENTIALITY VERSUS ACCESS TO INFORMATION, FREEDOM OF EXPRESSION, AND THE PUBLIC INTEREST IN THE TAX AFFAIRS OF A STATE PRESIDENT: ARENA HOLDINGS PTY LTD T/A FINANCIAL MAIL & ANOTHER V SOUTH AFRICAN REVENUE SERVICE & OTHERS – “A GIANT LEAP FOR MANKIND” OR THE OPENING OF ANOTHER “PANDORA’S BOX”?

Journal for Juridical Science
2023-12-29 | Journal article | Formal analysis, Writing - original draft
Contributors: Liezel Tredoux
Source: Self-asserted source
Liezel Tredoux
grade
Preferred source (of 2)‎

Receiving Gifts from your partner? Should you be declaring this? Spousal transfers—benefits and burdens

TaxTalk
2023-07-01 | Journal article | Writing - original draft
Contributors: Liezel Tredoux
Source: Self-asserted source
Liezel Tredoux

The corporate tax structure in South Africa: an overview of alternative design options

Journal of South African Law
2021-10-10 | Journal article
Source: Self-asserted source
Liezel Tredoux

The taxation of dividend stripping transactions: a comparison between South Africa, Australia and Canada.

The taxation of dividend stripping transactions: a comparison between South Africa, Australia and Canada.
2021-01-28 | Journal article
Source: Self-asserted source
Liezel Tredoux

The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada

Potchefstroom Electronic Law Journal
2021-01-12 | Journal article
Contributors: Liezel G Tredoux; Kathleen Van der Linde
Source: check_circle
Crossref

The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada

PER/ PELJ
2021-01-12 | Journal article
Source: Self-asserted source
Liezel Tredoux

Tax education: tax in law

TAXtalk
2020-03-31 | Journal article
Source: Self-asserted source
Liezel Tredoux

The taxation of South African expatriate employees: Dispelling the myth of financial emigration

Annual Banking Law Update 2019: Recent Legal Developments of Special Interest to Banks
2019-10 | Book chapter
Source: Self-asserted source
Liezel Tredoux

Aspects of the taxation of company distributions in South Africa

2018 | Dissertation or Thesis
Source: Self-asserted source
Liezel Tredoux

Some drastic measures to close a loophole: The case of Pienaar Brothers (PTY) LTD v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231

Potchefstroom Electronic Law Review
2018 | Journal article
Source: Self-asserted source
Liezel Tredoux

Some Drastic Measures to Close a Loophole: The Case of Pienaar Brothers (PTY) LTD v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the Targeted Retroactive Amendment of Section 44 of the Income Tax

Potchefstroom Electronic Law Journal
2018-06-27 | Journal article
Contributors: Liezel Gaynor Tredoux; Stephanus Phillipus Van Zyl
Source: check_circle
Crossref

The exit tax consequences of the migration of companies from South Africa: Commissioner for the South African Revenue Services v Tradehold Ltd

South African Mercantile Law Journal
2014 | Journal article
Source: Self-asserted source
Liezel Tredoux

The Income Tax Implications for Individuals Involved in the 2010 FIFA Soccer World Cup in South Africa compared to the 2012 Olympic Games– Lessons from London?

International Journal of Private Law
2014 | Journal article
Source: Self-asserted source
Liezel Tredoux

Shifting the ‘place of effective management’ offshore: A comparison of the exit tax provisions applicable to companies migrating from South Africa, Canada and member states of the EU

International Journal of Public Law and Policy
2013 | Journal article
Source: Self-asserted source
Liezel Tredoux

E-commerce and Value Added Tax

Cyberlaw@SA III
2012 | Book chapter
Source: Self-asserted source
Liezel Tredoux

Income Tax and e-commerce

Cyberlaw@SA III
2012 | Book chapter
Source: Self-asserted source
Liezel Tredoux

Legality and Income Tax: Is SARS ‘entitled to’ Levy Income Tax on Illegal Amounts ‘received by’ a Taxpayer?

South African Mercantile Law Journal
2007 | Journal article
Source: Self-asserted source
Liezel Tredoux