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Can a Homeowners Association take over refuse removal from a local authority?

27 March 2024

With many local authorities struggling to provide municipal services to residents, a key question that arose in a recent case... was whether a Homeowners Association was entitled to take over the function of refuse removal from the local authority and whether the local authority was still entitled to charge for refuse removal.

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28
Article

What to expect from the new draft Employment Equity Act Regulations

27 March 2024

The Employment Equity Amendment Act 4 of 2022 (“Amendment Act”) was introduced in April 2023 but the commencement date has... yet to be promulgated. To address the sectoral numerical targets provided for in the Amendment Act, new draft regulations were issued for comment on 1 February 2024 (“Draft Regulations”). In this article we take a look at the draft regulations and what they mean for employers.

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30
Article

Can a Homeowners Association take over refuse removal from a local authority?

27 March 2024

With many local authorities struggling to provide municipal services to residents, a key question that arose in a recent case... was whether a Homeowners Association was entitled to take over the function of refuse removal from the local authority and whether the local authority was still entitled to charge for refuse removal.

READ MORE
28
Article

What to expect from the new draft Employment Equity Act Regulations

27 March 2024

The Employment Equity Amendment Act 4 of 2022 (“Amendment Act”) was introduced in April 2023 but the commencement date has... yet to be promulgated. To address the sectoral numerical targets provided for in the Amendment Act, new draft regulations were issued for comment on 1 February 2024 (“Draft Regulations”). In this article we take a look at the draft regulations and what they mean for employers.

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30
Article
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Filter: Tax
Is the interest-free loan to a trust dead?

08 March 2017

For estate planning purposes a few years ago I moved some of my assets into a family trust and financed... the disposal to the trust with an interest free loan in my name. I understand that recent tax amendments will now impose unfavourable tax consequences on me in relation to this interest free loan. Is this true?

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219
Article
Reaping the benefits of empowering your employees

09 November 2016

I am the owner of a construction business. In our industry skills development is very important and I invest where... possible in training my staff. I understand that if I allow my staff to take up learnerships through my company there are certain tax benefits that I can use to help cover the costs of the learnerships. Is this correct?

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210
Article
Can donations tax be payable on a sale of property?

13 October 2015

I recently established a trust. I want to sell one of my properties to the trust by way of an... interest-free loan with the trust owing me the purchase price of the property. However, I was advised that such an interest-free loan may give rise to donations tax. Is this so? Is there any way to avoid this?

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231
Article
Must I pay capital gains tax if I sell my house?

06 August 2015

I bought my house, which I’ve always lived in since buying it, for about R1 million in 2000, and on... my auditor’s advice had it appraised in October 2001 for R1.1 million. Over the years I had about R200 000 worth of improvements done to the house. I maintained the house well and recently put it up for sale to move to a smaller townhouse. I now received an offer of R3.7 million for the house. However I understand that I might have to pay capital gains tax on the sale, and am worried about how much that may be?

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168
Article
Tax implications of an interest-free loan to your subsidiary company

08 July 2014

Holdco (Pty) Ltd has recently established a subsidiary company Subco (Pty) Ltd. As a new company, Subco is in need... of a cash injection. Accordingly, Holdco provides a voluntary interest-free loan to Subco to help it out with some much-needed capital to help grow its business. But what are the tax implications of this interest-free loan, if any?

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196
Article

Featured Insights

Can a Homeowners Association take over refuse removal from a local authority?

27 March 2024

With many local authorities struggling to provide municipal services to residents, a key question that arose in a recent case... was whether a Homeowners Association was entitled to take over the function of refuse removal from the local authority and whether the local authority was still entitled to charge for refuse removal.

READ MORE
28
Article

What to expect from the new draft Employment Equity Act Regulations

27 March 2024

The Employment Equity Amendment Act 4 of 2022 (“Amendment Act”) was introduced in April 2023 but the commencement date has... yet to be promulgated. To address the sectoral numerical targets provided for in the Amendment Act, new draft regulations were issued for comment on 1 February 2024 (“Draft Regulations”). In this article we take a look at the draft regulations and what they mean for employers.

READ MORE
30
Article

How liable is an owner for damage caused by animals?

26 March 2024

One has often read about owners being held liable for a dog attack on a person, but what about an... animal on the road which ends up causing an accident? Can the owner be held liable for the resulting damage?

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28
Article

To click or to ink? Are electronically signed sale of property agreements valid in SA?

26 March 2024

In the current digital era, the use of electronic signatures has substantially increased, reshaping traditional practices with their convenience and... efficiency. From large corporations to small businesses, organisations are embracing electronic signatures to streamline processes and adapt to a digital business landscape. This article explores the validity of electronic signatures and specifically how it affects the validity of a sale of property agreement. 

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38
Article

Safeguarding your legacy for your children

26 March 2024

For any parent, the question of how to protect and provide for their children after their passing is a burning... concern that arises long before the first child is born. In this article, we explore how parents can safeguard their legacy for their children.

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30
Article

AI Rights vs Human Rights

20 March 2024

The age of artificial intelligence (AI) is one of the world’s ground-breaking developments, and powerful enough to transform and advance... the entire world. However, the excitement of AI being an incredible tool must not overshadow the actual humans and their rights that must still be protected in the era of AI.  

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44
Article

How far does employer liability for the actions of its employee extend?

22 February 2024

It is relatively well-known that employers can be held liable for the conduct of their employees. What is generally less... well-understood is the scope of this liability. For example, can an employer be liable for the conduct of an employee even while on sick leave? In this article, we take a look at an employer’s vicarious liability and how far this liability may extend.

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47
Article

Construction Contracts: Is it a “one-size-fits-all” decision?

22 February 2024

Clients often have very different perceptions about the necessity and type of contract they may need for their construction contract.... Surprisingly, even with large development projects, there is often the view that if you have the quote and designs, why then bother with a contract? In this article, we provide some guidance on the various types of construction contracts that can be considered for a building project, large or small.

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48
Article

SA’s New Land Court Act – paving the way for settling land disputes

22 February 2024

In a quest to remedy historical land injustices and streamline the resolution of land and land rights issues in our... country, South Africa has introduced a pioneering piece of legislation — the new Land Court Act. This Act represents a significant milestone in the ongoing efforts to foster equitable land distribution and provide an effective mechanism for resolving land disputes. The Land Court established by virtue of this transformative legislation will play a central role, as will be outlined in this article.

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64
Article

New CIPC changes for the filing of annual returns (Author: Elani van Coller from PH INC)

21 February 2024

CIPC has again announced changes to the CIPC system for the filing of annual returns and beneficial ownership information, which... introduces mandatory obligations for companies and close corporations when filing their annual returns

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88
Article

Can a Homeowners Association take over refuse removal from a local authority?

27 March 2024

With many local authorities struggling to provide municipal services to residents, a key question that arose in a recent case... was whether a Homeowners Association was entitled to take over the function of refuse removal from the local authority and whether the local authority was still entitled to charge for refuse removal.

READ MORE
28
Article

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