While land reform features prominently in manifestos of several political parties, not much detail is being provided on how individual parties plan to improve land reform and deal with the current challenges...
Peter Setou 7 May 2019
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...
Graeme Palmer 23 Apr 2019
In the recent case of Milnerton Estates Limited v CSARS, the Supreme Court of Appeal had to decide whether to include the purchase price in a property developer's 2013 year of assessment...
Graeme Palmer 25 Feb 2019
While there has been much focus in the property media on how homeowners can save costs as the fees for basic services continue to rise, sectional title property owners had more added to their monthly levies...
Chris Renecle 12 Sep 2018
Economist, Dr Roelof Botha is quite adamant that South Africa is not in a recession despite what Stats SA said...
Nicci Botha 10 Sep 2018
There is no doubt that there is great concern about land reform amongst ordinary South Africans and especially property owners and buyers. At the same time, there is a huge amount of noise in the media and public discourse around this, often sending mixed messages...
Stuart Manning 4 Sep 2018
SARS released a Binding General Ruling on 25 July 2018 on the temporary letting of residential dwellings by developers, principally to provide clarity of the cessation of section 18B of the Value Added Tax Act, 1991...
Graeme Palmer 24 Aug 2018
Often referred to as the "life-blood" of the body corporate, owners have to pay contributions and trustees, managing agents and attorneys may have to collect them...
Jennifer Paddock 6 Apr 2018
Whether you are a buyer or a seller, it is vital that you are familiar with the terms and conditions stipulated in the property sales agreement...
Adrian Goslett 15 Sep 2017
New homeowners will no longer have to worry about being held liable for historical debt incurred by previous owners...
Berry Everitt 29 Aug 2017
When does income accrue to a taxpayer from the sale of immovable properties in the course of its trade?
Graeme Palmer 27 Jun 2017
The Tax Court in M v the Commissioner for SARS recently addressed the question of when does income accrue to a taxpayer from the sale of immovable properties in the course of its trade...
Graeme Palmer 27 Jun 2017
Established during 2001, the Rental Housing Tribunal (RHT) assists in resolving disputes that arise between landlords and tenants...
Adrian Goslett 22 May 2017
Putting a home up for sale takes some preparation on the seller's part as they need to have all of their compliance certificates in order before taking the step of listing their home on the market...
Adrian Goslett 8 May 2017
What is a servitude and how can it impact the value of a property?
Adrian Goslett 5 May 2017
The change of ownership of an immovable doesn't happen when the Offer to Purchase is signed, or even when the purchase price is paid to the seller...
Adrian Goslett 18 Apr 2017
There are a number of possible reasons that could arise that lead to a tenant wanting to terminate their lease agreement before it has run it course, however, it is possible for them to get out of a lease agreement without being in breach of the contract?
Adrian Goslett 17 Feb 2017
Owning a property does not mean that the owner is entitled to do whatever they want to the property...
Adrian Goslett 15 Feb 2017
The definition of a usufruct is a legal right given by an owner to someone who is not the owner, to use the owner's property for a certain period, usually for the remainder of that person's life...
Adrian Goslett 1 Feb 2017
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...
Justine Krige 17 Oct 2016
The current challenging economic circumstances have not only had an effect on those wanting to own property...
Adrian Goslett 18 Aug 2016
Crowdfunding is shaking up the financing industry in many places across the world, offering an intriguing and innovative option for prospective property investors...
David de Waal 18 Aug 2016
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...
Chantelle Gladwin 10 Feb 2016
A new SARS Ruling, Binding Private Ruling 217 deals with the estate duty implications for non-resident individual investors - the key issue being how certain sections of the Estate Duty Act (EDA) would apply...
Heinrich Louw 28 Jan 2016
The June 2015 case of EM and EM Engineering v KwaDukuza Municipality and Others concerned the liability for rates over newly subdivided land...
Dylan Bradford 6 Nov 2015
Lady Justice is supposed to be blind, but the wheels of justice still need to turn smoothly and she still needs to pay the bills...
Nicci Botha 2 Nov 2015
The proposed new legislation which requires estate agents to recommend a home inspection to all prospective buyers is a welcome step towards greater transparency in the buy/sell process. But it doesn't go far enough...
Ronald Ennik 10 Apr 2015
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...
Chantelle Gladwin 20 Nov 2014
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.
Graeme Palmer 26 Sep 2014
The news that an electronic deeds registration bill will be introduced to decrease turnaround time and the registration of property is fantastic news.
Mark Brickles 22 Aug 2014
