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| Results - 1 - 6 of 6 |
| legal information -> Commercial Capital Gains Tax | |
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The introduction of capital gains tax ("CGT") from 1 October, 2001 will have far-reaching implications for taxpayers. Commercial property will be treated as any other asset for CGT purposes. There are no special relief provisions in respect of these assets...
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| legal information -> Residential Capital Gains Tax | |
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The introduction of capital gains tax ("CGT") as of 1 October 2001 will have far reaching implications for taxpayers. The CGT treatment of residential property depends on whether the property qualifies as a primary residence or not...
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| legal information -> Mortgage Bond | |
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A creditor who advances money to a debtor usually requires the debtor to provide some form of security for the repayment of the debt. Two main forms of security can be distinguished, namely...
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| legal information -> Buying Property in South africa | |
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South Africa follows a system of land registration where every piece of land is reflected on a diagram and ownership recorded in one of the regionally located Deeds Registries where documents are available for public viewing...
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| legal information -> Conveyancing | |
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The term "CONVEYANCING" describes the legal process whereby a person, company, close corporation or trust becomes the registered and lawful owner of fixed property and ensures that such ownership cannot be challenged...
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| legal information -> South Africa Transfer duty and Discretionary Trusts | |
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In December 2002 the Transfer Duty Act was amended to put a stop to avoidance schemes involving residential properties held in companies, close corporations and trusts. There appears to be some confusion regarding the effect of the amendments to the Transfer Duty Act, 1949 (the Act) which came into operation on 13 December 2002 and concern the acquisition of shares, members' interests and contingent rights in companies, close corporations and discretionary trusts respectively, where these bodies own "residential property" as defined...
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