Tag ArchivesAndre Nortje
construction contracts

Guarantees in construction contracts

In the construction industry, as with many other industries, guarantees are used as security for the payment of compensation and to secure the performance of the obligations of the employer and/or the contractor in the underlying building contract. In construction contracts, it is far more common to secure the performance of the obligations of the […]

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VAT

When must a Non-Executive Director be VAT registered

On 4 May 2017, SARS made a Binding General Ruling (BGR) that deals with the VAT treatment of the activities conducted by Non-Executive Directors (NEDs) and further clarifies whether those activities fall within the ambit of proviso (iii)(aa) or proviso (iii)(bb) to the definition of “enterprise” in section 1(1) of the Value-Added Tax Act 89 […]

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Further clarity on the role of the Community Schemes Ombud Service

The Community Schemes Ombud Service (“CSOS”) has been in operation since October 2016, and has since then been accepting disputes regarding sectional title schemes. The public however has not had the opportunity to gain its confidence in the CSOC completely, and I believe this will come with time. The Community Schemes Ombud Services Act No. […]

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Municipality’s rates policy in respect of future rates

In the recent ruling of Nelson Mandela Bay Municipality v Amber Mountain Investments, the Supreme Court of Appeal (“SCA”) addressed the question of whether the seller of immovable property could be held liable for the advance payment of the full annual property rate, or only for the payment of rates calculated until transfer takes place. […]

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Contractor Dispute Resolution in terms of the Building Contract

Building disputes happen fairly often and, in many cases, when not settled, end up before an arbitrator due to the provisions of the type of building contract entered into. Sometimes, even before a court of law. The main reason behind this seems to be two-fold. Firstly, due to the fact that most construction work involves […]

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