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In a recent ruling, the Constitutional Court decided that section 1(1) of the Intestate Succession Act is unconstitutional in that it does not include life partners in relationships intended to be permanent in the definition of “spouse”.
Not having a will can cause serious conflict between family members, and the unfortunate reality is that those closest to you are often the ones left behind with nothing to inherit. A recent study don by Sanlam shows that 75% of black South Africans do not have a will. But what exactly does this mean for the family?
On the 24th of June 2022, The United States Supreme Court overruled Roe v. Wade, declaring that the constitutional right to abortion no longer exists. The question is how this decision will impact abortion laws in other countries, including South Africa.
Registering a right of title over a thing that one owns, comes with immense benefits. Not only does it bring certainty and security, it also presents a legally recognised premise upon which one can enforce their rights over that thing.
A trademark is a mark used or proposed to be used by a person in relation to goods or services for the purpose of distinguishing the goods or services in relation to which the mark is used or proposed to be used from the same kind of goods or services connected in the course of trade with any other person.’
Towards the end of November last year, someone randomly posted on the popular social media platform Facebook the following, “Guys please advise me, if a car hits me later today when I walk to the football game, will Road Accident Fund pay me before Christmas?”
A difference in opinion is sometimes inevitable whenever a decision has to be made jointly amongst a group of people, and often at times this results in confrontations and disputes. In some instances, these disagreements often have to be resolved before the Courts or by any other dispute resolution process available. In most contracts even, parties usually provide for a dispute resolution process should a dispute arise during the currency of the agreement. What happens when, during the administration of a deceased estate, the co-executors do not agree with each other?
The responsibilities and obligations of a Trustee are fiduciary in nature, much in the same way as those of a company director. Trustees ought to conduct themselves in a manner that serves the best interests of the trust and the beneficiaries. Where the conduct of a trustee negates this notion therefore, he/she may be removed from such position.
On the 20th of October 2021, the South African Revenue Service (SARS) issued BGR 57 to clarify the position on whether, for tax purposes and the calculation of notional input tax deduction, the term ‘consideration’ includes an amount paid or payable as transfer duty when a second-hand fixed property is purchased by a VAT vendor from a non-vendor.
Before we delve much into Binding General Rule (VAT) 57 and its effect, let us give this scenario a bit of context.
Legal discourse in the past year (2021) has been awash with discussions surrounding the issue of mandatory vaccination not only in the workplace, but also in various sectors of the economy. To date the vaccination drive is on voluntary basis for the general populace and some sectors of trade and industry, although the business community has vigorously pushed for the government to consider and pursue policies on vaccine mandates for employees. As per the Occupation Health and Safety Act 93 of 1995 employers have an obligation to ensure and provide a safe working environment.
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