Paddocks Press is a monthly free digital newsletter published to educate and update the sectional title community. The issue (Volume 7, Issue 6) has a number of articles of interest, including:
Trustees removing unauthorised additions to the common property - Anton Kelly
What do the PMRs say about owners interfering with the common property?
Taxation of community schemes by SARS - Clint Riddin
Sars Interpretation Note 64
The taxation of community schemes is generally misunderstood by members and trustees alike. New developments in tax compliance even require individuals who are below the tax threshold to register as taxpayers.
In this third and final article, Clint takes a look at a practical example of the application of SARS’ new Interpretation Note 64 (ID 64) and concludes his series of articles on this matter.
Breach of fiduciary duties of HOA executives - Newsletter team
Remedies for a breach of those fiduciary duties
Conflict, unfortunately, has a distinct habit of arising in social settings. The setting of a Home Owners’ Association (“HOA”) is no different. When members believe that there has been a breach of fiduciary duties, they have three avenues open to them to remedy this breach.
In this article, we unpack these three remedies which owners can take when fiduciary duties have been broken.
Q&A with the Professor - Prof Graham Paddock