Satellite dishes: movable or immovable

07 January 2021

Allen West discusses the question of whether satellite dishes are movable or immovable in the context of the principles applied by our courts in determining whether an object is a fixture or not.

Excluding community of property

14 January 2021

Allen West looks at the registerability and effect of a condition inserted into a deed of transfer which excludes community of property, whether such a condition lawful and binding, and the effect it has on creditors.

Home sweet home

14 January 2021

Should we wish to build: Jack Crook reminds us to check for full compliance with the Housing Consumers Protection Measures Act as it offers significant protection against dishonest contractors and faulty workmanship, plus access to its mediation services if a dispute arises.

The Expropriation Bill - 1

21 January 2021

Wiseman Bhuqa analyses the Expropriation Bill with reference to nil compensation, and its its relationship to the current expropriation enabling framework of Acts and Ordinances which prescribe expropriation with compensation.

Buying property with cryptocurrency

28 January 2021

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.

The Expropriation Bill -2

28 January 2021

Wiseman Bhuqa continues his analysis of the Expropriation Bill, covering notices of expropriation; noting an expropriation in the Deeds Office; the vesting of ownership; the vexed question of bond repayments; and rates and other taxes.

Withholding tax on land sales

28 January 2021

Allen West discusses section 35A of the Income Tax Act and the duty it imposes on a non-resident seller (natural persons, companies and trusts) in South Africa to pay a withholding tax on the sale of land.

Check the marital status

04 February 2021

Buyers must establish the marital status of sellers they are buying property from, especially if it later turns out that not only they are married, but married in community of property, and consent has not been given by their spouse - Jack Crook reports.

Who is regarded as a non-resident?

04 February 2021

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.

Alienation of private water

11 February 2021

A recent High Court has held that ito 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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