We are pleased to present below all posts archived in 'January 2022'. If you still can't find what you are looking for, try using the search box.
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.
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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.
The prevalence of domestic violence incidences in our society currently, is worrying. A good number of such cases do not get reported due to various dynamics such as the perpetrator threatening the victim, or the victim being persuaded by other family members to not report the perpetrator as he/she is the ‘only bread winner’ in the family. Amidst all this, to have protection order applications being thrown out by the Courts, is not encouraging at all. In this brief article we discuss some factors which may cause a protection order application not to succeed.
For those with pets, one would instantly get a rush of blood to the head seeing their pet loitering in the yard with blood on its mouth. This can mean two things, either the pet got injured or it is the one that inflicted the injury. Both scenarios bring shivers through the spine, but it is the latter that may bring more reason to worry. Am I liable, would be the instant question? Liability in such scenarios – does it automatically kick in?
On 18 January 2022, the North Gauteng High Court delivered a ruling to the effect that the Department of Basic Education must publish the matric results of learners in the media as was the practice before. City Press and the Mail & Guardian reported that the Court, however, made it a point that the names and surnames of the learners must not be published.
Buying an immovable property is a feeling like no other, let alone as a first-time property owner. Some say it is an overwhelming feeling of serenity, joy, status and security. It should be so, an immovable property is a real asset and it comes as no wonder why legislation such as the Alienation of Land Act 68 of 1981 makes stringent requirements for alienation of immovable property e.g to the effect that it must always be in writing.
When one decides to get some barks for a buck, it is important to ensure that the animal is not a danger to third parties, let alone to the owners themselves. Pets are symbols of tender love and loyalty to those who own them, but things may indeed turn south if the animals are provoked. Necessary measures ought to be put in place so as to ensure that attacks by pets are eliminated.
The North Gauteng division of the High Court declared the Administrative Adjudication of Road Traffic Offences Act of 1998 (AARTO) and its amendment Act constitutionally invalid, in a landmark ruling delivered on 13 January 2022 in the case of Organisation Undoing Tax Abuse v Minister of Transport And Others 32097/2020. This is the culmination of efforts by the Organisation Undoing Tax Abuse (OUTA) which had raised concerns over the constitutionality of the legislation for a while. Other stakeholders such as the AA welcomed the decision, echoing that the legislation edged towards revenue collection rather than improving road safety.
In a recent statement the Department of Basic Education announced that it will discontinue the publishing of matric results in the media, to comply with the Protection of Personal Information Act 4 of 2013 (POPIA) which came into effect, for the most part, on 1st July 2020. With the anxiety that grips learners each year towards the time when matric results are released and published, it may come as welcome news to some learners, whilst others opine that to some degree the publishing of matric results in the media encouraged them to work harder. Well, it seems those learners will have to motivate themselves in some other ways.
In a recent landmark ruling, the Constitutional Court (Concourt) confirmed the invalidity of Section 1 (1) of the Intestate Succession Act 81 of 1987, as well as Section 1 of the Maintenance of Surviving Spouses Act 27 of 1990. The initial application had been brought before the Western Cape division of the High Court whereby the Applicant (surviving life partner) sought an order against the Executor’s rejection of a claim for inheritance and maintenance against the deceased estate.
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