Case Law

Snyman De Jager WITHHOLDING AMOUNTS FROM PAYMENTS TO NON-RESIDENT SELLERS OF IMMOVABLE PROPERTY

WITHHOLDING AMOUNTS FROM PAYMENTS TO NON-RESIDENT SELLERS OF IMMOVABLE PROPERTY

Section 35A to the Income Tax Act No. 58 of 1962 was introduced by The Revenue Laws Amendment Act No. 32 of 2004 and with effect from 1 September 2007, a purchaser of immovable property (which has been disposed of for R2 million or more) is obliged to withhold the amounts set out below from

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SNYMAN DE JAGER THE ESTATE AGENT BEING THE EFFECTIVE CAUSE OF THE SALE AND ENTITLED TO COMMISSION

THE ESTATE AGENT BEING THE EFFECTIVE CAUSE OF THE SALE AND ENTITLED TO COMMISSION

Introduction Whether an estate agent is entitled to estate agents commission will be answered by referring to the agreement (commission agreement) between the principal and the estate agent.  The terms and conditions referring to estate agents commission can be stipulated in the initial mandate which specifies the services that have to be rendered by the

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Snyman de Jager EXTENSION OF SECTIONAL TITLE SCHEMES AND FORMALITIES IN THIS REGARD

EXTENSION OF SECTIONAL TITLE SCHEMES AND FORMALITIES IN THIS REGARD

Although problems in practice are not only limited to the absence of building plans in the event of sectional title properties, but also in the event of full title properties, this problem has proven to be more extensive in the event where sectional titles are present. When a sectional title register is opened in the

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DOES THE ABSENCE OF APPROVED BUILDING PLANS AND AN OCCUPATIONAL CERTIFICATE RENDER A LEASE INVALID?

In the case Wierda Road West Properties Pty Ltd (Wierda) vs SizweNtsalubaGobodoinc  (SNG) Wierda owned a property that was leased by SNG.  Wierda undertook as part of the rental agreement to refurbish the rental premises.  During the course of the refurbishment it was discovered that there were not building plans in respect of a new

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