Pieter G Oosthuizen

 Senior Lecturer/Senior Lektor


BA, BIur (UNISA), LLB & LLM (Tax) (Pret)






Pieter G Oosthuizen is a senior lecturer in the Department of Mercantile Law. He has acted as departmental chairperson on several occasions. He holds the degrees BA, BIur (UNISA), LLB and LLM (Tax) (Pret). He was admitted as an advocate of the High Court of South Africa in 1988. Pieter joined the Department of Mercantile Law in 1997, commissioned to establish the advanced legal study of tax law. He developed and introduced and has taught the Postgraduate Diploma in Tax Law since 1999. Prior to teaching tax law, Pieter worked at the South African Revenue Service (SARS), where he held the position of senior tax advocate. He represented the Commissioner for SARS as advocate in more than 250 tax cases and formed part of his legal-advisors team. He lobbied for and drafted legislation, which finally resulted in the introduction of the Tax Board in 1992. He lobbied for and served on the committee responsible for the computerisation of SARS. He served on the executive team, transforming Inland Revenue into the newly established SARS. Pieter G Oosthuizen is as senior lektor aan Departement Handelsreg verbonde. Hy het reeds verskeie termyne waargeneem as departementele voorsitter. Hy beskik oor die grade BA, BIur (UNISA), LLB en LLM (Belasting) (Pret). Hy is in 1988 as advokaat van die Hoë Hof in Suid-Afrika toegelaat. Hy sluit in 1997 by Departement Handelsreg aan, met die opdrag om die gevorderde studie van belastingreg te bevorder. Hy ontwikkel en vestig die Nagraadse Diploma in Belastingreg in 1999 en bied dit sedertdien aan. Pieter was voordat hy as belastingregdosent optree, as senior belastingadvokaat by die Suid-Afrikaanse Inkomstediens (SAID) werksaam.  Hy verteenwoordig die kommissaris van die SAID as advokaat in meer as 250 belasting sake en vorm deel van sy regsadviseur span. Hy doen voorspraak vir en stel konsepwetgewing op wat lei tot die inwerkingstelling van die Belastingraad in 1992. Hy doen voorspraak vir en dien op die komitee verantwoordelik vir die rekenarisering van die SAID. Hy dien op die bestuurspan wat Binnelandse Inkomste se oorgang bewerk na die nuut gestigde SAID.

Fields of specialisation

Income tax, value-added tax, estate duty, estate planning, transfer duty and donations tax

Areas van belangstelling


Belasting op toegevoegde waarde, boedelbelasting, boedelbeplanning, hereregte en belasting op geskenke

Modules taught

  • LLB: Law of Taxation 411 and 441
  • LLM: International Tax Law
  • Postgraduate Diploma in Tax Law

Modules aangebied

  • LLB: Belastingreg 411 en 441
  • LLM: Internasionale Belastingreg
  • Nagraadse Diploma in Belastingreg



  • PG Oosthuizen Televisie en aggressie (1978) South African Human Sciences Research Council, Pretoria.

Papers delivered/Referate gelewer 

  • “Efficient communication and effective tax administration” Paper delivered at the Fourth Annual International Mercantile Law Conference, held on 1-3 November 2017 at UFS, Bloemfontein.
  • “The tax implications of donations, settlements or other dispositions to a trust” Paper delivered at the Third Annual Trust and Estate Planning Conference, held on 5-7 July 2000 at Institute for International Research, Midrand.
  • “The attractiveness of the standard scheme (as a compromise or arrangement in terms of section 311 of the Companies Act) in view of the tax consequences of the scheme” Paper co-presented with Mr PW Kloppers at the Third Annual Mercantile Law Conference, held on 8 October 1999 at US, Stellenbosch.


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