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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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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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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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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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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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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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