SOUTH AFRICA #WomensMonth: Your unique perspective has a positive value - Eulenda Lebese-Cussons, LC AttorneysEulenda Lebese-Cussons, founding director of LC Attorneys | |
SOUTH AFRICA Solar and inverter installation - did you get a compliance certificate?Image source: Kindel Media from Pexels | |
SOUTH AFRICA Residential estate income: What's tax exempt and what isn't?[Graeme Palmer] The levy income of a body corporate, share block or an association of persons, such as a home owners association (residential estate), is exempt from income tax. However, not all income received by a residential estate is exempt from tax, only levy income... | |
SOUTH AFRICA Unpacking the Community Schemes Ombud Service Act[Justine Krige] On 7 October 2016, the Community Schemes Ombud Service Act was brought into force, which applies to South Africans living housing schemes, where the use of and responsibility for land and buildings is shared... | |
SOUTH AFRICA Can a new owner be liable for old owner's municipal debts?[Chantelle Gladwin] A judgement by the Supreme Court of Appeal in City of Tshwane Metropolitan Municipality v PJ Mitchell, on 29 January 2016, has opened the way for municipalities to take legal action against a present owner of a property for debts owed to it by former owners... | |
SOUTH AFRICA CPA not applicable to majority of residential property sales[Chantelle Gladwin] Since the promulgation of the CPA on 1 April 2011 there has been debate as to whether the voetstoots clause is permitted by the CPA... | |
SOUTH AFRICA UDZ tax incentive extended for six years[Graeme Palmer] In 2003 the Urban Development Zone (UDZ) tax incentive was introduced under section 13quat of the Income Tax Act, 1962 to promote urban renewal in demarcated areas. | |
SOUTH AFRICA City of Johannesburg's Supplementary Roll 11 is unauthorised[Chantelle Gladwin] COJ recently purported to open Supplementary Roll 11 to the 2008 General Valuation Roll, for public comment. This roll purports to relate to properties that need to be re-valued for the purposes of the 2008 General Valuation Roll, in respect of the period 1 August 2012 to 30 June 2013. | |
SOUTH AFRICA Section 44 of LUPO declared unconstitutional[Jyoti Narshi] Parties aggrieved by municipal land use decisions are no longer able to appeal such decisions at provincial level through the mechanism of section 44 of the Land Use Planning Ordinance 15 of 1985 (LUPO). | |
SOUTH AFRICA Clerical Acts and administrative action[Deshni Naidoo] The Promotion of Administrative Justice Act, No 3 of 2000 (PAJA) makes it clear that administrative action entails a decision, or a failure to make a decision, by an administrator which has a direct, external legal effect on a party. | |
SOUTH AFRICA How safe are commercial landlords: effect of CPA[Lucinde Rhoodie] Lease agreements fall within the ambit of the Consumer Protection Act, No 68 of 2008 (Act) as a 'service' which is defined as including the provision of access to or use of premises or other property in terms of a rental. |