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Understanding Residency in Terms of Tax

07 August 2025,  Maritza du Preez

When earning an income in South Africa, you are probably paying tax. The Income Tax Act 58 of 1962 (“the... Act”) describes gross income as:“(i) in the case of any resident, the total amount, in cash or otherwise, received by or accrued to or in favour of such resident; or(ii) in the case of any person other than a resident, the total amount, in cash or otherwise, received by or accrued to or in favour of such person from a source within the Republic, during such year or period of assessment, excluding receipts or accruals of a capital nature…”

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345
Article
Seller Appoints the Conveyancer; Purchaser Pays the Fees

07 August 2025,  Meerushini Govender

There is currently no legal framework in South Africa that mandates the common practice where the seller appoints the conveyancer,... and the purchaser pays the transfer fees. However, this arrangement has become deeply embedded in South African conveyancing practice over many years, if not decades, due to a range of practical and legal reasons outlined below.

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342
Article
Can You Back Out of a Property Purchase? Legal Consequences Explained

07 August 2025,  Debbie Ndlovu

Purchasing property is one of the most significant financial commitments a person can make. It often involves high financial stakes,... emotional investments and a legally binding contract. But what happens if you need to back out of a sale after signing an offer to purchase? Whether due to a change in financial circumstances, buyer’s remorse, or unexpected developments, many buyers and sellers find themselves asking: Can I legally withdraw from the deal? This article explores the legal implications of cancelling a property purchase in South Africa.

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414
Article
Recognising Intimate Relationships: Civil Union Act and the Marriage Act

07 August 2025,  Tinus Botes

Within the South African context, our legal framework for recognising intimate relationships is unique. Our legislative framework offers various legislative... pathways for couples to formalise their unions. The two most prominent Acts are the Marriage Act, 1961 (Act 25 of 1961) and the Civil Union Act, 2006 (Act 17 of 2006). Both Acts, while governing the solemnisation and registration of partnerships, differ in various aspects, including scope, eligibility, formalities, and social context. If you find yourself in a position where you want to solemnise your relationship, it is important to know these differences and to know which Act is most applicable to you and your relationship.

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331
Article
Employment Equity targets are in. Is your business ready?

05 August 2025

If you employ 50 or more people, major changes are coming, and non-compliance could cost you millions.

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50
Article
To be or not to be: The director’s dilemma

05 August 2025

Find out what it really means to be a director, and what happens when things go wrong.

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54
Article

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Bond Registration and Cancellation

Advice and support regarding the registration and cancellation of mortgage bonds, drafting and preparation of securities, engaging with financiers, preparation... and lodging of documentation with the Deeds Office, engaging with third parties, obtaining all necessary authorities and approvals, management of the registration or cancellation process.

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Advice and support regarding the consolidation or subdivision of immovable property, including the preparation and lodging of documentation with the... Deeds Office, obtaining all necessary authorities and approvals, engaging with third parties, management of the consolidation or subdivision process.

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Consumer Law

Advice and support in respect of all aspects of legal and regulatory aspects relating to the consumer including business audits,... risk assessments, drafting of policies and procedures, consumer agreements, drafting of forms, terms and conditions, e-commerce and other aspects relating to consumer law.

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Advice and support in respect of contract management, contract storage, risk and liability assessment, contract reviews, contract due diligences, contract... management policies and procedures, standardised contract formats.

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Advice and support in respect of entity formation, preparation of founding documentation, registrations, maintenance, amendments, drafting of agreements and resolutions,... and company secretarial and administrative support services

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Advice and support regarding regulatory compliance, corporate governance, risk assessment, decision-making, company secretarial functions, policies and procedures, training, and the... drafting of opinions and documentation.

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Cost consultancy advice and support to law firms and clients in respect of litigious and non-litigious costs, drawing and taxation... of bills of account in all South African Courts, drawing and assessment of non-litigious statements of accounts at Law Councils, and opposing or settling of bills of costs.

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