Tertius joined Mazars in 2012 and after completing his SAICA articles, joined the tax advisory team as a tax consultant.

Experience

Tertius has an accounting and audit background and specialises in corporate taxation. His tax experience extends over various fields including mergers and acquisitions, group restructurings, international tax (both inbound and outbound investments) and share incentive schemes. Tertius’s tax knowledge comprises of income tax, capital gains tax and corporate international tax.

He completed his Bachelor of Accounting and Honours degree at Stellenbosch University, after which he went on to pass his first and second board examinations, qualifying as a Chartered Accountant in 2015.

After his studies, Tertius had the opportunity to work as a junior lecturer at Stellenbosch University, which consisted of lecturing, research, and grading.  During this time he completed his Master’s degree in Taxation.

Tertius’s strong accounting and audit background enables him to understand clients’ financial and tax systems and advise on weaknesses and suggested changes or improvements thereto.

His role includes but is not limited to the following:

• Tax opinions on a wide variety of corporate income tax and capital gains tax matters
• Income Tax Accrual Reviews
• Due Diligence assignments
• Voluntary Disclosure Programme Applications

Tertius has also been involved in various corporate restructure transactions, including assistance provided to the client with the implementation of such restructure transactions.

Tertius heads the publications division of the tax advisory team and has published various tax related articles in, inter alia, Business Day, Moneyweb, Business Brief, and Entrepreneur Magazine.

Tertius is currently on Secondment in London at Mazars UK as part of the Mazars Global Mobility Program.

Memberships and Affiliations

• South African Institute of Chartered Accountants (SAICA)

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