{"id":2341,"date":"2018-04-13T09:07:47","date_gmt":"2018-04-13T07:07:47","guid":{"rendered":"http:\/\/stbb.co.za\/dev2\/?p=2341"},"modified":"2019-11-05T05:48:41","modified_gmt":"2019-11-05T03:48:41","slug":"issue-07-2018","status":"publish","type":"post","link":"https:\/\/stbb.co.za\/dev2\/issue-07-2018\/","title":{"rendered":"Property Law Update | Issue 07 – 2018"},"content":{"rendered":"

TRANSFER DUTY CALCULATION: ARRANGEMENT TO SEPARATE BARE DOMINIMUM AND HABITATIO MAY REMAIN A SINGLE TRANSACTION ATTRACTING HIGHER TRANSFER DUTY<\/h2>\n

Commissioner for the South African Revenue Service v Short and Another (A289\/2017) [2018] ZAWCHC 9 (7 February 2018)<\/h3>\n

Structuring a property purchase so that you buy the property (the bare dominium) and your partner a right of habitatio, could be an effective way of protecting the former against business risks of the latter. But remember that in determining the amount of transfer duty, calculated on a sliding scale, it is not so simple to argue that such an arrangement is two separate agreements and hence justifying a lower rate of transfer duty (calculated in respect of the separate transactions). In this case the Court agreed with SARS\u2019s take that this was a single indivisible transaction and that transfer duty was payable on the whole amount of the transaction.<\/p>\n

read more<\/strong>
\nThe Judgment<\/a>
\nSummary of the Judgment<\/a><\/p>\n

STBB’s STSMA REFERENCE GUIDE<\/h2>\n

In this, the forty-ninth set of notes for your STSMA Reference Guide, Prescribed Management Rule 28 is discussed.<\/p>\n

read more<\/strong>
\nPrescribed Management Rule 28<\/a>
\n(N.B. Print in landscape)<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"

TRANSFER DUTY CALCULATION: ARRANGEMENT TO SEPARATE BARE DOMINIMUM AND HABITATIO MAY REMAIN A SINGLE TRANSACTION ATTRACTING HIGHER TRANSFER DUTY Commissioner for the South African Revenue Service v Short and Another (A289\/2017) [2018] ZAWCHC 9 (7 February 2018) Structuring a property<\/p>\n","protected":false},"author":36,"featured_media":935,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[109],"tags":[],"class_list":["post-2341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-property-law-update"],"acf":[],"yoast_head":"\nProperty Law Update | Issue 07 - 2018 - STBB<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/stbb.co.za\/dev2\/issue-07-2018\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maryna Botha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/issue-07-2018\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/issue-07-2018\\\/\"},\"author\":{\"name\":\"Maryna Botha\",\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/#\\\/schema\\\/person\\\/623606b2022560795816523a4fd0bfec\"},\"headline\":\"Property Law Update | Issue 07 – 2018\",\"datePublished\":\"2018-04-13T07:07:47+00:00\",\"dateModified\":\"2019-11-05T03:48:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/issue-07-2018\\\/\"},\"wordCount\":189,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/issue-07-2018\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/wp-content\\\/uploads\\\/2019\\\/06\\\/james-traf-47498-unsplash-1.jpg\",\"articleSection\":[\"Property Law Update\"],\"inLanguage\":\"en-ZA\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/issue-07-2018\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/issue-07-2018\\\/\",\"url\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/issue-07-2018\\\/\",\"name\":\"Property Law Update | Issue 07 - 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