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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.
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.
Property developers are now faced with additional VAT on residential property rentals which were initially developed for resale.
Have you and your partner been thinking about joining the real estate game by buying a property together?
That’s easily understandable. It’s common for romantically involved partners, or even groups of friends to buy properties together. This is mostly because the salary of a young single person usually isn’t enough to cover the kind of bond they would like.
The rules of the scheme will help to determine if fining rules can be imposed by the body corporate of a sectional title scheme. The penalty rule will must be in the management rules or conduct rules in order for it to be enforceable.
When very important decisions need to be made by sectional title owners, then a unanimous resolution needs to be passed.
Being able to understand BEE compliance and the 2017 Property Sector Code is very important for estate agents, franchisees and franchisors.
Joint Ventures are amongst the most popular types of business arrangements being used by South Africans, in the Tender environment.
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