Case summary written by Denis Pokani Mitole and checked by Ayanda D Katjitae. 15March 2021 BACKGROUND The Applicant, Vuyisile Zamindlela Nondabula (“the Applicant”) brought an application interdicting the First Respondent, the Commissioner of South African Revenue Service (“the First Respondent”) from invoking section 179 of the Tax Administration Act No. 28 of 2011 (‘the Act”)
Case summary written by Dean Scher and checked Ayanda Katjitae 13 October 2020 Background The focus of the judgment is whether the Court has jurisdiction to make an order based upon the agreement of the parties’ legal representatives, where one of the parties had not agreed to the order. Mr Mark Gary Denby, (“the Plaintiff”)
Written by Ayanda Katjitae, Associate and Frank Sebatana, Candidate Attorney BACKGROUND   Many companies, domestically and Internationally, are suffering the aftermath of COVID-19 Lockdown measures. Companies have experienced losses and, accordingly, are reducing costs by either downsizing and/or outsourcing their workforce. This article, deals with the transfer of employee contracts to a new employer as contemplated
By Lisa Schmidt (Associate) and Ayanda David Katjitae (Associate)    Introduction  In this article we will discuss how the provisions of the Financial Intelligence Centre Act No. 38 of 2001 as amended (“FICA”), Property Practitioners Act 22 of 2019 (“PPA”) and the Rental Housing Amendment Act 35 of 2014 (“Rental Housing Act”) apply to: lease/sale

Body Corporates Loans

By Chantelle Gladwin-Wood, Partner; Lisa Schmidt, Associate andAyanda David Katjitae, Associate Introduction Many owners living in sectional title schemes fail to pay their levies on time or at all in terms of their management contracts.  Management contracts (which are contracts that deal with the obligations and duties of the managing agent as prescribed by the
By Lisa Schmidt, Associate and Ayanda David Katjitae, Associate Introduction This article will address the implications of level 3 lockdown regulations in sectional title schemes and homeowners’ associations (“community schemes”). Movement Within Community Schemes During level 5 and 4 of lockdown, owners and tenants living in sectional title schemes were required to remain within their
In Re: Understanding Lockdown Stage 4 Implications Within Sectional Title Schemes and Home owners Associations By Lisa Schmidt, Associate; Lauren Squier, Associate Designate and Ayanda David Katjitae, Associate    Introduction As announced by President Cyril Ramaphosa on Thursday evening (23 April), the country is now in a graded alert level system and phased approach to
The authors are: Lisa Schmidt and Ayanda David Katjitae Introduction  Load shedding is an inconvenience that all businesses and individuals across South Africa experience. Many members living within sectional title schemes (“schemes”) have increasingly chosen to circumvent this inconvenience by opting to install generators to continue the enjoyed use of electricity.  However, generators are costly
SUMMARY The taxpayer namely, B (Pty) Ltd (the “Appellant”) instituted appeal proceedings in the Tax Court against the Commissioner for the South African Revenue Service (“SARS”) (the “Respondent”).   Issue The Court in this matter was called upon to decide on whether the expenditure or loss of R18,273,271.26 (Eighteen Million Two and Seventy-Three Thousand Two