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Recent News

Recent News

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...

PROPERTY BUYING TIPS FOR FIRST-TIME BUYERS

PROPERTY BUYING TIPS FOR FIRST-TIME BUYERS

PROPERTY BUYING TIPS FOR FIRST-TIME BUYERS Buying a property is a big decision and a big investment. And for that reason, it is imperative to be well-informed before making such a life-changing decision. The following basic tips will help you make an informed...

Sale of land, Transfer and Registration Process.

Sale of land, Transfer and Registration Process.

The formalities in respect of sale of land (property) in South Africa: Section 2 of the Alienation of Land Act 68 of 1981 (“the Act”) provides that “No alienation of land after the commencement of this section, shall subject to the provisions of section 28, be of any...

ÈSTATE PLANNING – A MISCONCEPTION

ÈSTATE PLANNING – A MISCONCEPTION

For purposes of this article, the testatrix or deceased shall be referred to as the “estate planner”. Whilst estate planning entails more than just drafting a valid “will” most individuals usually limit this concept to just drafting a will which becomes a vital tool...