ABC (Pty) Ltd v Commissioner for the SA Revenue Service (0038/2015) [2016] ZATC 2 (4 March 2016)

BACKGROUND In May 2014, the South African Revenue Service (“SARS”) audited a taxpayer (the appellant) and assessments were raised against the taxpayer in or during December 2014. The taxpayer lodged an objection against these assessments on 5 June 2015, despite the fact that the taxpayer was obliged to lodge said objection within 30 (Thirty) business
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Mobile Telephone Networks (Pty) Ltd and Another v Spilhaus Property Holdings (Pty) Ltd and Others (208/2017) [2018] ZASCA 16 (15 March 2018)

SUMMARY Erf 377 Constantia was owned by the second appellant, Alphen Farm Estate in Constantia (Pty) Ltd (Alphen). Erf 377 Constantia was then subdivided and two precincts were established, a historic precinct and a residential precinct. Alphen remains the owner of the historic precinct which is comprised of sections 1 and 2 of the sectional
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Mashego v Cellier No and Others (2016) 37 ILJ 994 (LC)

SUMMARY The applicant, Mr Mashego, was dismissed for alleged misconduct. In response thereto, he referred an unfair dismissal dispute to the Commission for Conciliation, Mediation and Arbitration (“the CCMA”). The matter remained unresolved at conciliation and, as a result, the applicant referred his case to arbitration, which came before the first respondent in his capacity
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How to fix incorrect valuations/categorisations of properties “in between” property rolls

Introduction It often happens that property owners miss the deadline for objection to incorrect details on a property roll.  If municipal staff advise you that there is nothing you can do after the fact to fix the problem, they are wrong. This article describes the steps that a property owner can take to compel the
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Association of Mineworkers & Construction Union on behalf of Employees v Patcon Construction & Civil Engineering Contractors (Pty) Ltd (2018) 39 ILJ 586 (LC)

SUMMARY The factual matrix from which this judgment arises concerns a retrenchment dispute. The matter pivoting on the consultation process adopted by Patcon Construction & Civil Engineering Contractors (Pty) Ltd (the “Employer”) with the Association of Mineworkers & Construction Union (the “Trade Union”). The Trade Union disputed the Employer’s compliance with the consultation process stipulated
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The legalities around COJ imposing the “Illegal Use Tariff”

Introduction City of Johannesburg Metropolitan Municipality (“COJ”) has taken the view that rating categorisations and tariffs are not linked to each other, and that this accordingly entitles it to change a consumer’s tariff without changing the consumer’s corresponding rating categorization as provided for in the Local Government: Municipal Property Rates Act (“the Act”).  The procedure
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Sectional Title Properties – does zoning or use determine the rating classification?

By Chantelle Gladwin, Partner and Ramon Pereira, Associate Introduction The law provides in the Local Government:  Municipal Property Rates Act 6 of 2004 that a municipality must determine its own rating policy, and that it may have reference to either zoning or use when classifying a property for rating purposes.  There are times when the
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When does a person need to register with the NHBRC?

Introduction This article looks at when it is necessary in terms of the National Housing Consumers Protection Measures Act 95 of 1998 (“the Act”) for a person or entity to register with the National Home Builders’ Registration Council (NHBRC) as a “home builder”.   Home builder In terms of section 10 of the Act, any
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SCA ruling: Single parents can now apply for school fee exemption without their partners’ consent.

Introduction In light of the recent decision handed down by the Supreme Court of Appeal (“SCA”), Head of Department Western Cape Education Department and Others v Saffer (1209/2016) [2017] ZASCA 187 (13 December 2017), single parents who are divorced or separated no longer require their former partners’ consent in order to apply for a fee
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Theft as a ground for dismissal and the consequences that follow

By Charlotte Clarke and Musa Mathebula, Candidate Attorneys and Pierre van der Merwe, Partner   Introduction This article examines the appropriateness of the sanction of dismissal of an employee for theft in the workplace, the effect of dismissal of an employee for theft, and the consequences that this may carry for the employee and the
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