Blog Archives - Page 6 of 12

Blog | Explainer: How do I calculate capital gains tax?

In South Africa, the determination of capital gains tax (‘CGT’) is regulated under the Eighth Schedule to the Income Tax Act (‘the Act’). The payment of CGT, which forms part of income tax, arises on the disposal of an asset,

Blog | Reminder: D-day for lodging beneficial ownership registers

Designed to enhance transparency of the regulatory regime governing the beneficial ownership of trusts, the Trust Property Control Act (‘the Act’) and its Regulations were amended in 2023 to facilitate the introduction of progressive reporting mechanisms. Resultantly, trustees are statutorily

Blog | Moving on: Can a tenant or landlord terminate a lease agreement early?

An essential aspect of the rental market, a lease agreement expressly regulates the legal relationship between a landlord and tenant by specifying the terms and conditions of the leasing arrangement. A fixed-term lease stipulates the agreed date on which a

Blog | Property transactions: What does the ‘passing of risk’ mean?

Under South African law, the legal effect of any sale, including the disposal of immovable property, is that the risk of loss, damage, or accidental destruction passes from the seller to the purchaser when the sale is perfected. Derived from

Blog | FAQs: Signing Agreements of Sale

Under South African law, the sale of immovable property is governed by various statutory requirements. To avoid unnecessary complications and delays, it is essential to adhere to these requirements to ensure an agreement of sale is valid and legally binding.

Blog | Can an employer fairly dismiss an employee because of their age?

Section 185 of the Labour Relations Act (‘the LRA’) provides that every employee has the right not to be unfairly dismissed or subjected to unfair labour practices. An unfair dismissal occurs when an employee’s employment contract is terminated without good

From the desk of Annetjie | Tenant not vacating

Frustration and financial losses of a property owner, resulting from a tenant in arrears and who refuses to vacate after the lease was cancelled, have lead many a landlord to change locks or deny access to the leased premises in

From the desk of Annetjie | Property-related aspects arising from the Civil Union Act

Since the implementation of the Civil Unions Act 17 of 2006, property practitioners should familiarise themselves with the property-related aspects arising from the Act. The different forms of civil unions (which can be male/female or same sex) require individuals, especially

From the desk of Annetjie | Constitution 18th Amendment Bill on Expropriation of Land to be published for written public comments

The ANC’s proposals for a revised draft Constitution 18th Amendment Bill were adopted by a majority vote of the National Assembly ad hoc committee. Section 25 of the proposed draft Bill has amended the Constitution of the Republic of South

Privacy rights: Big Brother’s (unrestrained) watch has ended

In February 2021 the Constitutional Court handed down a judgment that made notorious whistle-blower Edward Snowden tweet: “wow”. Privacy and the protection thereof has become an increasingly hot topic of late, with the spotlight shining on the practices of social