Early Accrual Of Income In Respect Of Property Developments | 14 March 2019

14 March, 2019

The Supreme Court of Appeal has handed down a decision which results in the receipt of a guarantee to secure payment of the purchase price of immovable property, being deemed an accrual of the entire purchase price on the date on which the sale agreement was concluded. We believe that the decision is wrong and […]

New Monetary Threshold For Small Claims Court

12 March, 2019

Earlier this month, in a notice published in the Government Gazette, it was confirmed that the monetary jurisdiction of Small Claims Courts will be increased to R20 000 from 1 April 2019 onwards. According to the Justice and Constitutional Development Deputy Minister, John Jeffery, the new threshold is expected to go some way towards addressing […]

City of Johannesburg Council approved the Inclusionary Housing Incentives, Regulations and Mechanisms

11 March, 2019

On 21 Feb 2019, the City of Johannesburg Council approved the Inclusionary Housing Incentives, Regulations and Mechanisms 2019. Please see a brief summary below: Requirements and Conditions for Inclusionary Housing Inclusionary housing is mandatory for any development application under the jurisdiction of the City of Johannesburg Metropolitan Municipality that includes 20 dwelling units or more. […]

Issue 04 – 2019

8 March, 2019

BUILDING OBJECTIONABLE, UNSIGHTLY OR DISFIGURING OF AREA? APPLY LEGITIMATE EXPECTATION TEST Trustees of the Simcha Trust v Da Cruz and Others; City of Cape Town v Da Cruz and Others (CCT125/18; CCT128/18) [2019] ZACC 8 (19 February 2019) This Constitutional Court judgment provides clear guidelines as to the proper import and interpretation of section 7(1) […]

Property Rates Increase? You Can Object

7 March, 2019

General Valuation Roll for 2018 (GV2018) The current General Valuation Roll, known as GV2018, was certified by the City of Cape Town’s Municipal Valuer on 31 January 2019. It contains the municipal valuations of about 875 000 registered properties in Cape Town, as at the valuation date for the new roll, being 2 July 2018. […]

Issue 03 – 2019

22 February, 2019

LEASE WORDING: AGREEING TO AGREE TO RENEW ON NEW TERMS: ENFORCEABLE? Violetshelf Investments (Pty) Ltd v Chetty (24858/18) [2019] ZAGPJHC 1 (28 January 2019) This judgment deals with the scenario where a tenant is granted an option to renew a lease “provided that the parties agree in writing to the rental, conditions and provisions” of […]

Urgent: Chief Registrar Circular 1/2019 | 22 February 2019

22 February, 2019

SUMMARY: CHIEF REGISTRAR CIRCULAR 1/2019 – AMENDMENT TO THE VA PROCEDURE & FORM E CONVENTIONAL TITLES The amendments to the VA procedure take effect on 25 February 2019; Attestation by a notary public is impractical and may cause undue hardship to the public; Publication will be required in a newspaper circulating in the area in […]

Budget News 2019 | 20 February 2019

20 February, 2019

The new Minister of Finance, the Honourable Mr. Tito Mboweni, delivered the National Treasury budget for 2019/2020 this afternoon. Whilst there were no radical changes in the tax sphere, the following stand out: A small adjustment to income tax thresholds. No adjustment in the income tax brackets for individuals (no inflationary adjustment). No adjustment in […]

East London Office – IT Issues | 20 February 2019

20 February, 2019

Please note our East London office is experiencing IT issues and as a result have no access to e-mails. We will notify you as soon as the problems have been addressed. In the interim, please contact the branch telephonically on 043 721 1234 or 043 721 0656 to arrange lodgement of matters or for any […]

Issue 02 – 2019

15 February, 2019

ONCE-OFF LENDERS NEED TO REGISTER WITH CREDIT REGULATOR Du Bruyn NO and Others v Karsten (929/2017) [2018] ZASCA 143; 2019 (1) SA 403 (SCA) (28 September 2018) For a while now in our law, there was some uncertainty whether or not a person who makes a once-off arm’s length loan to another really needs to […]

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