Recent Industry Articles

POPI (the Protection of Personal Information Act) is now partially in effect, but only to the extent that the way is now cleared for the appointment of an Information Regulator and the promulgation of Regulations.  That’s certainly progress, but it’s likely to be a while still before the main provisions of the Act come into effect – and even then, you will have at least a year to comply. (more…)

You have until 30 May 2014 to submit your employer reconciliation for the period 1 March 2013 to 28 February 2014.  Don’t leave it to the last minute - penalties apply for late submission and you need to leave yourself time to resolve any queries or issues.  You also need to download the new version of “e@syFile Employer” – go to the SARS website at http://www.sars.gov.za/TaxTypes/PAYE/Pages/Employer-Interim-Reconciliation.aspx for the link and for a full guide on completing your form EMP501 (just bear in mind that 31 May is a Saturday, so the 30th is your deadline). (more…)

“For murder, though it have no tongue, will speak”   (Shakespeare, Hamlet) The human tragedy underlying this high profile case, and the media frenzy accompanying the trial, have been accompanied by much confusion as to the legal principles involved. (more…)

“Confusion now hath made his masterpiece” (Shakespeare, Macbeth) With the introduction of the new National Credit Act “Removal of Adverse Information” Regulations, media reports have created much confusion amongst both debtors and creditors over what the “amnesty” provisions actually mean. (more…)

Until now HOAs have been obliged to register with SARS as VAT vendors where annual levies exceeded R1m.  That has now changed – HOAs have been brought into line with sectional title body corporates and exempted from compulsory registration.  HOAs:  Take advice from a registered tax practitioner on whether or not it will be advantageous to you to apply to SARS to remain registered on a voluntary basis. (more…)

“…..there is nothing contained in our law which prevents a property owner from agreeing to a limitation of its rights…..” (Extract from judgment, below) All Home Owners Associations (“HOAs”) and their home owner members should be aware of a recent High Court judgment addressing the knotty problem of a HOA’s powers to bar an owner from running a home-based business. (more…)

Prior to the enactment of the Companies Act (71 of 2008) (the new Act), the winding up of close corporations and companies was regulated by the Close Corporations Act, (69 of 1984) (the CC Act) and the Companies Act (61 of 1973) (the old Act) respectively. (more…)

“A maintenance order is granted to protect the vulnerable and ensure their support ….. the law seeks to promote an effective and accessible maintenance scheme ….. An effective maintenance scheme exists where maintenance ordered is paid and received without undue delay” (Savage AJ in judgment below) If you are struggling to recover maintenance from a defaulter, must you “choose your weapon” by selecting only one of the recovery methods available to you?  Or can you use all possible weapons at your disposal, simultaneously? (more…)

Yet another court decision – this time in the High Court - underlines the growing readiness of courts to order demolition of any building work carried out without approved plans (or otherwise unlawfully). In the case in question, a demolition order was confirmed on the application of a neighbour.  In other words, this was a case where “private” or “neighbour” law applied, rather than the “public law” matter in which the Supreme Court of Appeal held last year that a court has no discretion but to grant a municipality a demolition order where a structure is illegal for want of…

Property buyers need to be aware of, and protect themselves against, a possible new risk. In a nutshell, you cannot take transfer of a property until the local municipality issues a “rates clearance certificate” confirming that all rates, service charges, levies etc due on the property have been paid in full. (more…)