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Legal Articles

From monthly archives: June 2019

We are pleased to present below all posts archived in 'June 2019'. If you still can't find what you are looking for, try using the search box.

Consumer Protection Act and Estate Agents Code of Conduct

Estate agents’ responsibilities are made clear in the Institute of Estate Agents South Africa Code of Ethics and Conduct and is supported by the Consumer Protection Act.

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Capital Gains Tax on Deceased Estates

Assets acquired by a person during his or her life are calculated at market value and disposed of at that value at the date of death.

The difference in value between the market value and the nett costs of the assets is regarded as capital gain (or loss) and must be reflected accordingly in the income tax return of the deceased person.

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Approval of Building Plans and Voetstoots Clause in South Africa

The absence of approved building plans is considered a latent defect. Where there is a voetstoots contract in place, it means that the buyer of the property accepts the property as it is at the time of sale.

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Deceased Estate Taxation on Income and Assets in South Africa

Just as we are liable to pay taxes on income, purchases and other transaction made throughout our lives, there are taxes for deceased estates too.

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Administration and Reserve Funds for Body Corporate

According to the Sectional Titles Schemes Managements Act 8 of 2011 (STSMA), administrative funds must be established and reserve funds for body corporate must be maintained by the body corporate.

Separate bank accounts must be opened for each fund as they each serve a specific purpose.

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Voetstoots in Private Sale Agreements and the Consumer Protection Act

Since the Consumer Protection Act 68 of 2008 (CPA) was introduced, there has been a special focus on voetstoots in private sale agreements and general provisions of a voetstoots contract.

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Spatial Planning and Land Use Management in South Africa

The current legislation which exists for the purpose of land use management in South Africa is known as the Spatial Planning and Land Use Management Act (SPLUMA) of South Africa.

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Keeping Pets in a Sectional Title – Can a Body Corporate Remove a Pet?

The PCR 1 stipulates that no occupant of a sectional title scheme may keep a pet without the written consent of the trustee. Permission to keep a pet in a sectional title scheme must not be unreasonably withheld.

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