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Nicolette Smit

Nicolette Smit


South Africa

tel: +27 82 872 6166
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Local Time: Sun. 10:11


Nikki Smit is a director at ENSafrica in the tax department. She specialises in corporate tax, with particular focus on international tax aspects with regards to inbound and outbound investments, local and international corporate restructures and exchange controls.

Nikki’s experience includes work in retail, and e-commerce. She also advises extensively on the South African tax and exchange control implications for local corporates in respect of their offshore expansions and for non-resident corporates in respect of investments in South Africa. She has advised extensively on various exchange control related matters, including the preparation of exchange control applications in respect of various exchange control aspects.


  • BProc (University of Pretoria)
  • LLB (University of Stellenbosch)
  • BCom (Taxation) (Hons) (University of Cape Town)
  • Admitted as an attorney of the High Court of South Africa

Professional Career

Professional Activities and Experience

Nikki is recognised as a leading/recommended lawyer by:

  • Best Lawyers® 2018, 2017, 2016 – Tax (South Africa)


Unutilised Capital Losses – Can SARS Impose Understatement Penalties?
ENSafrica, November 2017

In terms of section 222(1) of the South African Tax Administration Act, 2011 (the “TAA”), “[i]n the event of an ‘understatement’ by a taxpayer, the taxpayer must pay, in addition to the ‘tax’ payable for the relevant tax period, the understatement penalty determined under subsection (2) unless the ‘understatement’ results from a bona fide inadvertent error” (our emphasis)...

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