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ANC

Antenuptial Contracts – Part 1 of 3 -Implications of Marriage Out of Community of Property

In the twenty first century many couples are entering into an Antenuptial Contract in order to protect their individual assets and restrict their exposure to liabilities brought on in terms of solemnizing a marriage or civil union in community of property. The specific liabilities one is exposed to as well as the requirements to exercise your rights […]

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eviction

The Application of the Prevention of Illegal Eviction and Unlawful Occupation of Land Act 19 of 1998 to defaulting mortgagors and property sold at sale in execution

The purpose of the Prevention of Illegal Eviction and Unlawful Occupation of Land Act No. 19 of 1998 (hereinafter referred to as “PIE”) is to regulate the eviction process in respect of unlawful occupiers. PIE introduces procedures for the eviction of unlawful occupiers to ensure that no one is illegally deprived of property, their home […]

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The legal aspect of e-tolling

The electronic tolling system (e-tolling) has become a burning issue in the run-up to the 2014 national elections. It is now no longer open for debate that the issue of e-tolls will be used by the political parties to attract votes in one way or the other. The e-tolling process came into effect on the […]

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The 2013 Budget Speech – A focus on retirement savings

On the 27 February 2013, the Finance Minister, Pravin Gordhan, delivered his annual budget speech. The budget speech is always eagerly anticipated by taxpayers and tax budget speech (luise ostler) march 2013 FINAL practitioners alike as it is the forum through which the public is informed about how much tax payments will be increased or […]

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Taxation on gambling winnings – changes afoot?

In the 2011 Budget Speech, the South African Finance Minister, Pravin Gordhan, announced that a proposed withholding tax was to be implemented from April 2012 at a rate of 15% on all gambling winnings above R25 000. Then, in the 2012 Budget Speech, the Minister announced that significant changes will be made to the current taxation […]

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