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Situations where a family member allows another to occupy a property, without following the correct contractual and legal processes can cause massive problems in the family and for future owners of the property.
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A recent High Court decision has held that under the Water Act, trading in water is not permissible, licenced water use cannot be transferred and/or sold, as it is the Minister’s responsibility to ensure that water is allocated equitably and used beneficially in the public interest.
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In Heathrow Property Holdings No 3 CC and Others v Manhattan Place Body Corporate and Others [2021] 3 All SA 527 (WCC), the Community Schemes Ombud Services is the primary forum for adjudicating body corporate disputes, not the High Court which is intended to be a secondary, supervisory forum.
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Allen West discusses the cancellation and removal of a restrictive condition with regard to invoking the provisions of section 68(1) or (2) of the Deeds Registries Act, by approaching the Courts, or whether SPLUMA must be utilized.
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Robert Krautkramer discusses a recent case which is certain to be referred to and relied on (or criticised) in the years that lie ahead, on the vexing topic of what actually constitutes an electronic signature for the alienation of land.
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It is possible, because as long as we can attach a Rand VALUE to the property for transfer duty or VAT purposes and Capital Gains Tax, the receiver of revenue doesn’t worry how you actually pay, but it is foolish and ill-advised.
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In Trustees for the Time Being of the Hunter Family Trust v Duin-en-See (Pty) Ltd and Others [2022] 4 All SA 260 (WCC), an order was sought declaring a company to be operating a share block scheme in terms of the Share Block Control Act, and the resultant validity of transfer of rights therein.
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Withholding tax: Allen West discusses the so-called physical presence test and an ordinary resident definition and as defined in terms of South African common law for purposes of Section 35A of the Income Tax Act.
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Chief Registrar's Circular No. 02 of 2022: Application of Regulations 68(1E) and 68(11B) of the Deeds Registries Act. Chief Registrar's Circular No. 03 of 2022: Withdrawal of Chief Registrar’s Circulars.
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The Transfer Duty Threshold was raised by R100 000 from R1 000 000 to R1 100 000 on the 1st of March 2023