Opening hours / Monday – Friday / 08:00 – 17:00

Opening hours / Monday – Friday / 08:00 – 17:00

Recission Application and the Procedure

Recission Application and the Procedure

What is a Recission Application? A Rescission Application is a formal legal request to the court to have a judgement or order set aside. It signifies the cancellation or revocation of a judgment or court order. There are two instances where one would be required to...
FAMILY HOUSE MISCONCENPTION

FAMILY HOUSE MISCONCENPTION

Majority of properties in townships registered in the names of deceased people are often referred to as “family homes/houses”. For many occupants of such properties, family homes/houses belong collectively to multigenerational lineages, notwithstanding that the title...
CONVERSION OF LAND TENURE RIGHTS INTO OWNERSHIP RIGHTS

CONVERSION OF LAND TENURE RIGHTS INTO OWNERSHIP RIGHTS

The constitutional court ruled on 30 October 2018 in the case of Rahube v Rahube and Others (CCT319/17) [2018] ZACC 42; 2019 (1) BCLR 125 (CC); 2019 (2) SA 54 (CC) that, section 2(1) of the Upgrading of Land Tenure Rights Act 112 of 1991 (“The Principal Act”) is...
WITHHOLDING TAX

WITHHOLDING TAX

SALE OF IMMOVEABLE PROPERTY BY NON-RESIDENT SELLER – SECTION 35A OF THE INCOME TAX ACT NO. 58 OF 1962 EFFECT OF SECTION 35A OF THE INCOME TAX Section 35A of the Income Tax Act (“the Act”) came into effect on the 27th of September 2007 and has since imposed certain...
SALE OF DECEASED ESTATE PROPERTY

SALE OF DECEASED ESTATE PROPERTY

Section 42(2) of the Administration of Estates Act 66 of 1965 provides that any executor who desires to effect the transfer of any immoveable property in pursuance of a sale shall lodge with the registration officer, in addition to any other such deed or document, a...
TRANSFER OF DECEASED ESTATE PROPERTY

TRANSFER OF DECEASED ESTATE PROPERTY

Who must pass transfer? Where property that does not form an asset in a joint estate is registered in the name of a deceased person, the executor or representative in the estate of the deceased is the appropriate person to pass transfer of such property. Where the...