In relation to firmer enforcement by SARS, the Commissioner indicated that this includes the re-engineering of audit and exception case handling, expanding the use of third party data and risk tools, and continuing with the implementation of administrative penalties. This is also in response to the growing international nature of tax evasion in seeking tax arbitrage opportunities and exporting complex and highly technical tax evasion products by immoral financial advisory services. Curbing these crimes requires both closer co-operation between tax authorities as well as investing in specialist audit and financial management skills able to identify and investigate evasion which is frequently cloaked in seemingly legitimate structured finance deals.