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The Delinquent Director

  When consulting a dictionary the word “delinquent” echoes into “committing crimes”, “lawless”, “lawbreaking”, “criminal”, “offending” and “failing one’s duty” – these are certainly not words we would want to use in the same sentence as “director”. Therefore, it is...

Estate Duty: “Property” vs “Deemed Property”

Estate Duty is levied in terms of the Estate Duty Act 45 of 1955 (the Act) and constitutes a tax which is levied at a rate of 20% on deceased estates. Under current legislation it is levied on the “dutiable amount of the estate” exceeding R3 500 000. Estate duty is...

ESTATE LIVING AND ITS RESTRICTIONS ON HOME OWNERS

With many South Africans opting to stay in gated communities, we have seen a steep increase in estates being developed. Living in these estates does however come with a lot of rules and restrictions that home owners have to adhere to. In the recent case of Singh and...

Long Term Lease Agreements in respect of Agricultural Land

James is a successful farmer who wants to expand his agricultural operations by planting more crops. The only problem is that James doesn’t own enough land. James now considers entering into a long term lease agreement of 15 years whereby he will lease a certain...

But surely POPI is not applicable to my small business?

It most certainly is – No business, no matter the size, is exempted from POPI! What? The Protection of Personal Information Act (“POPI”) is legislation that aims to protect personal information that is processed by public and private bodies. POPI therefor, applies to...