Het ek ‘n dranklisensie nodig indien ek ‘n funksie of fondsinsameling hou?

A3Die vraag of ‘n persoon ‘n dranklisensie benodig wanneer daar ‘n funksie of fondsinsameling gereël word, is ‘n baie algemene een. Die Wes-Kaapse Drankwet, Wet 4 van 2008 (hierna “die Wet”) bepaal dat ‘n persoon slegs drank mag verkoop of mikro-vervaardig in die provinsie van die Wes-Kaap, indien daardie persoon in besit is van ‘n geldige dranklisensie wat uitgereik is deur die Wes-Kaapse Drankowerheid (hierna “die Drankraad”).

Die klem word geplaas op die verkoop of mikro-vervaardiging van drank, wat beteken dat ‘n persoon wat ‘n funksie of geleentheid hou waar die drank gratis verskaf word aan die gaste nie ‘n dranklisensie benodig nie. Dit is problematies vir persone of besighede wat ‘n funksie of fondsinsameling wil reël en drank tydens die geleentheid wil verkoop.

Die Wet maak dit in sekere gevalle moontlik om vir ‘n spesiale geleentheids-lisensie aansoek te doen wat jou magtig om drank te verkoop vir gebruik op of weg van die perseel tydens die spesiale geleentheid. Op hierdie stadium kan jy slegs ‘n spesiale geleentheidslisensie kry vir die gebruik van drank op die perseel of weg van die perseel, maar nie vir albei gelyktydig nie.

Die voorsittende beampte van die Drankraad kan egter slegs indien enige van die volgende aansoekers aansoek doen, ‘n spesiale geleentheidslisensie toestaan, nl. (a) ‘n Opvoedkundige instelling anders as ‘n skool, (b) ‘n Welsyns- of kultuurorganisasie, (c) Die organiseerder van ‘n uitstalling, (d) Die sekretaris, bestuurder of hoof opsiener van ‘n bona fide wedren of sportbyeenkoms of soortgelyke geleentheid, (e) Die organiseerder van ‘n kunsvertoning.

Aansoek vir ‘n spesiale geleentheidslisensie word gedoen deur Vorm 13, soos voorgeskryf in Aanhangsel 3 van die Wet, te voltooi en onder andere die volgende daarby aan te heg:

  • ‘n Plan van die voorgestelde perseel;
  • ‘n Terreinplan;
  • ‘n Volledige beskrywing van die perseel;
  • Skriftelike vertoë ter ondersteuning van die aansoek; en
  • ‘n Bewys dat die aansoeker die reg het om die perseel te okkupeer. 

Hierdie aansoek moet 14 dae voor die spesiale geleentheid ingedien word. Die oorspronklike aansoek word by die Drankraad ingedien, terwyl twee afskrifte by die aangewese drankoffisier ingedien word.

Daar is ‘n Konsepwysigingswetsontwerp op die Wet wat tans die rondte doen. Die voorgestelde wysigings wat betrekking het op spesiale geleentheidslisensies is dat die aansoek 21 dae voor die geleentheid ingedien moet word en nie meer slegs 14 dae voor die tyd nie, en dat daar aansoek gedoen kan word vir die verkoop van drank vir die gebruik op en weg van die perseel tydens dieselfde funksie of fondsinsameling.

Die fooie wat betaalbaar is aan die Drankraad om aansoek te doen vir die verskeie tipes lisensies word voorgeskryf deur Aanhangsel 1 van die Wet en is tans R250-00 vir ‘n aansoek vir ‘n spesiale geleentheidslisensie. Sodra die aansoek toegestaan word, is ‘n fooi van R150-00 per dag van die spesiale geleentheid betaalbaar. Hierdie fooi word voorgeskryf deur Aanhangsel 2 van die Wet.

Indien u bystand verlang in die verband, kan u John Erasmus by john@conradieinc.co.za  kontak of gedurende kantoorure by 023 347 0996 skakel.

Hierdie is ‘n algemene inligtingstuk en moet gevolglik nie as regs- of ander professionele advies benut word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of enige skade of verlies wat volg uit die gebruik van enige inligting hierin vervat nie. Kontak altyd u regsadviseur vir spesifieke en toegepaste advies.

Common law marriage in South Africa

A4In South African law there is no such thing as a common law marriage. People simply believe that living together with another person for a continuous period of time establishes legal rights and duties between them. This is a common misunderstanding especially with young adults.

The only way to be protected in our law is to enter into a universal partnership agreement. Such an agreement clarifies the rights and duties of the partners. The agreement will determine what would happen to property and assets of the couple if they should decide to separate. The agreement is, however, not enforceable in so far as third parties are concerned. Only a valid marriage is enforceable against third parties. It is important to note that partners can sometimes be jointly and severally liable if they acted within the scope of the partnership. An agreement such as this will be legally binding as long as it contains no provisions that are immoral or illegal. If there is no agreement on the dissolution of a universal partnership agreement, a party would only be entitled to retain those assets which he or she has purchased and owns and further would be entitled to share in the assets proportionately in terms of the contribution which they have made to the partnership.

To prove the existence of such a partnership it must be shown that:

  • The aim of the partnership was to make profit.
  • Both parties must have contributed to the enterprise.
  • The partnership must operate to benefit both parties.
  • The contract between the parties must be legitimate.
  • There must be valid consent.
  • There is an intention to create a legally binding agreement.

Where there is no express agreement, a tacit agreement may be proved if it is found that it is more probable than not that such an agreement had been reached between the parties at the time of cohabitation.

Because the existence of a universal partnership is somewhat difficult to prove, and it may not be a claim that you wish to have to make or defend, it is advisable to consider entering into a contract that spells out how property should be dealt with on termination of the relationship by death or otherwise. Such a contract would provide some certainty for cohabitees regarding the division of assets and settlements of liability on termination of the relationship.

Some of the consequences of the absence of a legal ground between parties in such relationships are:

  • No exemption from donations tax in respect of donations between them.
  • Cohabitees do not benefit from the laws relating to the exemption from estate duty of bequests to spouses.
  • There is no reciprocal obligation of maintenance.
  • Cohabitee is not a recognised claimant if his/her partner dies intestate.
  • There is no right to property or assets that belong to cohabitee.
  • There is no reciprocal duty to contribute to household necessities.

The Domestic Partnerships Bill of 2008 is still in its formulation stage and it remains to be seen how it is to be implemented. In the current constitutional dispensation it is unlikely that a partner will be left in despair, taking into account the Domestic Partnerships Bill.

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice.

U testament: ‘n Belangrike dokument

A1Die lewe is baie onvoorspelbaar en ons adviseer graag kliënte om erns te maak om ‘n testament in plek te hê en boedelbeplanning te doen. Hieronder is redes waarom dit een van u belangrikste prioriteite behoort te wees. 

V:  Hoekom behoort ek ‘n testament te hê?

A:  ‘n Testament stel u in staat om erfgename volgens u keuse te benoem. Indien u sonder ‘n testament (intestaat) sou sterf, sal u bates volgens die Wet op Intestate Erfopvolging verdeel word. Dit mag dus die gevolg hê dat persone wie u nie as erfgename sou benoem nie, voordele by u afsterwe ontvang. 

V:  Wie mag u testament as getuie onderteken?

A:  Die testament moet in die teenwoordigheid van twee getuies geteken word, wat ook in die teenwoordigheid van mekaar teken. Slegs persone 14 jaar en ouer kwalifiseer om as getuies te teken. 

V:  Wat beloop Eksekuteursvergoeding?

A:  Die maksimum vergoeding waarop ‘n Eksekuteur geregtig is, word deur Wetgewing vasgestel en beloop tans 3.5% van u totale bruto boedelwaarde. Eksekuteursvergoeding behoort egter onderhandel te word met die persoon wat as Eksekuteur van u testament benoem word. 

V:  Hoe gereeld behoort ek my testament te hersien?

A:  Dit word aanbeveel dat testamente ten minste elke 2 jaar hersien word. Dit is egter ook belangrik om die hersiening van u testament met gebeurtenisse soos bv. ‘n huwelik, ‘n geboorte, ‘n egskeiding of die aankoop van eiendom te oorweeg.

Hierdie is ‘n algemene inligtingstuk en moet gevolglik nie as regs- of ander professionele advies benut word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of enige skade of verlies wat volg uit die gebruik van enige inligting hierin vervat nie. Kontak altyd u regsadviseur vir spesifieke en toegepaste advies.

Mede-eienaarskap van grond

A2Die woord “mede-eienaarskap” met betrekking tot grond beteken dat twee of meer persone ‘n stuk grond gelyktydig in onverdeelde aandele besit. ‘n Aandeel in die grond beteken nie dat  ‘n bepaalde gedeelte van die grond besit word nie. ‘n Mede-eienaar wat ‘n aandeel in grond hou, kan nie aanspraak maak op ‘n bepaalde stuk grond nie, selfs al het sy mede-eienaars by wyse van ‘n ooreenkoms ingestem om okkupasie of gebruik van ‘n bepaalde stuk grond aan hom te gee. Die reg wat hy het, is op ‘n onverdeelde aandeel in die geheel van die grond wat in gesamentlike eienaarskap gehou word. Die gedeelte wat hy okkupeer, word gesamentlik besit deur hom en sy mede-eienaars in die grond. Indien hy ‘n huis bou op die gedeelte wat hy okkupeer, sal die huis gesamentlik besit word deur al die eienaars.

Wanneer X, Y en Z  mede-eienaars van ‘n plaas is, is hulle nie geregtig op ‘n fisiese deel van die plaas nie, maar elkeen van hulle het ‘n onverdeelde aandeel in die geheel van die plaas. Die aandeelhouding sal nie noodwendig altyd gelyk wees nie. Een persoon kan ‘n halwe aandeelhouding besit, terwyl die ander twee eienaars elk ‘n vyf en twintig persent aandeel kan hou. Mede-eienaarskap kan ongelukkig soms tot geskille tussen die eienaars lei.

Samewerking tussen die mede-eienaars

Dit is raadsaam dat die mede-eienaars ‘n ooreenkoms aangaan wat die verhouding tussen hulle reguleer. Ongelukkig is hierdie ooreenkoms nie afdwingbaar teenoor derde partye nie. Die toestemming van al die mede-eienaars word vereis wanneer administratiewe besluite geneem moet word. Geen eienaar is geregtig om veranderings of verbeterings op die eiendom aan te bring sonder die toestemming van die ander eienaars nie. Al die eienaars moet saamstem oor die gebruik van die eiendom, byvoorbeeld indien hulle bome wil afkap, ’n stoorfasiliteit of -gebou wil oprig of beeste in die veld wil laat wei. As mede-eienaars nie in besluite geraadpleeg word nie kan hulle die hof nader om ‘n interdik toe te staan. Die hof kan selfs gelas dat geboue wat opgerig is, verwyder word. In gevalle waar die doel is om die eiendom te bewaar, is dit egter nie altyd nodig om die toestemming van die mede-eienaars te verkry nie.

Die winste en verliese

Al die mede-eienaars moet proporsioneel bydra tot noodsaaklike en ook nuttige uitgawes vir die bewaring van die eiendom. Dié uitgawes sluit in belasting en uitgawes om die eiendom in ‘n goeie toestand te hou, maar sluit nie luukse uitgawes in nie. Verliese en koste moet deur die mede-eienaars gedeel word, behalwe waar dit toegeskryf kan word aan nalatigheid van een van die eienaars. Soos met uitgawes, moet vrugte en winste verdeel word onder die mede-eienaars volgens elke eienaar se aandeelhouding. 

Vervreemding van ‘n aandeel

‘n Mede-eienaar kan sy aandeel vervreem of selfs aan sy erfgename bemaak, sonder die toestemming van die ander eienaars, selfs teen hulle wil. Die balju kan ook beslag lê op ‘n mede-eienaar se aandeel. 

Gebruik van die eiendom

Elke mede-eienaar kan die eiendom  gebruik in ooreenstemming met sy onverdeelde aandeel. Hy moet dit egter gebruik met inagneming van die regte van die ander mede-eienaars. Elke mede-eienaar, sy werknemers en gaste, is geregtig op vrye toegang tot enige deel van die eiendom, behalwe as die mede-eienaars ooreengekom het dat ‘n gedeelte van die eiendom vir die uitsluitlike gebruik van ‘n mede-eienaar gereserveer word. 

Fisiese verdeling

Mede-eienaars kan besluit om die eiendom te verdeel, wat gewoonlik gebeur as hulle nie oor die benutting van die eiendom kan saamstem nie. Die eiendom sal dan fisies verdeel word in ooreenstemming met die waarde van die eiendom en elke mede-eienaar se aandeel daarin. Wanneer dit egter nie ekonomies is nie, wat gewoonlik die geval is met ‘n plaas, kan die eiendom toegeken word aan ‘n mede-eienaar, maar hy moet dan die ander mede-eienaars vergoed. Die hof kan ook beveel dat die eiendom op ‘n openbare veiling verkoop word en die opbrengs onder die mede-eienaars verdeel word. Daar is streng statutêre beheer oor die onderverdeling van grond en die gebruik daarvan, wat die onderverdeling nie altyd moontlik maak nie.

Mede-eienaarskap is een van die maniere hoe mens eienaar kan word van ‘n eiendom wat andersins nie bekostig kan word nie. Wees egter bewus van die slaggate, kies jou mede-eienaars oordeelkundig en stel ‘n ooreenkoms op om die onderlinge verhouding tussen die partye te reël ten opsigte van onder andere die betaling van die verband en erfbelasting, die dag-tot-dag uitgawes, asook die huisreëls.

Hierdie is ‘n algemene inligtingstuk en moet gevolglik nie as regs- of ander professionele advies benut word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of enige skade of verlies wat volg uit die gebruik van enige inligting hierin vervat nie. Kontak altyd u regsadviseur vir spesifieke en toegepaste advies.

The importance of the independent trustee

A3A well-known court case, Land Bank of South Africa vs JL Parker and Two Others (the Parker case) irrevocably changed the requirements for independent trustees to be appointed and placed renewed focus on the duties and responsibilities of all trustees.

As a result of the Parker case, most Masters of the High Court now require an independent trustee to be appointed in addition to the trustees who are beneficiaries of the trust, and therefore will not issue a Letter of Appointment without at least one independent trustee being appointed. An independent trustee will be a person who is not related to the founder, the other trustees or the beneficiaries.

This independent trustee does not necessarily have to be a professional person but it must be someone who fully realises the responsibilities he or she is accepting when agreeing to act as a trustee, and is qualified in the view of the Master of the High Court to act as a trustee.

All trustees (independent or not) are charged with the responsibility to ensure that the trust functions properly to the greatest benefit of the beneficiaries. These responsibilities include, but are not limited to:

  1. ensuring compliance with the provisions of the trust deed;
  2. ensuring compliance with all statutory requirements;
  3. conducting of proper trustee meetings;
  4. recording of proper minutes of all meetings and decisions by the trustees;
  5. proper maintenance and safekeeping of minute books. 

It is clear that a person who is appointed as an independent trustee must have the necessary experience and expertise to properly execute these duties as well as to add value to the trust. In many cases, the trustees who are not independent do not have sufficient knowledge of and experience in the proper administration of trusts. Furthermore, they might also lack expertise in utilising the vehicle of the trust in order to maximise the benefit for the beneficiaries.

This expertise includes negotiating and entering into business contracts, holistic tax and succession planning, and ensuring the optimal growth of the trust assets. It is in the best interest of the trust that this person also has sufficient knowledge of the impact of statutory requirements, such as compliance with relevant tax law and the effect of changes in legislation on the trust.

All trustees assume significant responsibility when accepting an appointment as a trustee and careful consideration must be given before accepting such an appointment. Any breach of fiduciary duties by any trustee, including the independent trustee, will result in significant exposure for the trustees. Furthermore, any action taken by the trustees on behalf of the trust while the proper number of trustees is not appointed by the Master of the High Court will be null and void.

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice.

Implications of estate duty

A4Implications of estate duty

Estate duty is charged on the dutiable value of the estate in terms of the Estate Duty Act. The general rule is that if the taxpayer is ordinarily resident in South Africa at the time of death, all of his/her assets (including deemed property), wherever they are situated, will be included in the gross value of his/her estate for the determination of duty payable thereon.

The current estate duty rate is 20% of the dutiable value of the estate. Foreigners/non-residents also pay estate duty on their South African property.

To minimise the effects of estate duty you need to understand the calculation thereof. The following provisions apply in determining your liability:

  1. Which property is to be included.
  2. Which property constitutes “deemed property”.
  3. Allowable deductions: the possible deductions that are allowed when calculating estate duty. 

Property includes all property, or any right to property, including immovable or movable, corporeal or incorporeal – registered in the deceased’s name at the time of his/her death. It also includes certain types of annuities, and options to purchase land or shares, goodwill, and intellectual property. 

Deemed property

A.  Insurance policies

i)       Includes proceeds of domestic insurance policies (payable in South Africa in South African currency [ZAR]), taken out on the life of the deceased, irrespective of who the owner (beneficiary) is.

ii)      The proceeds of such a policy are subject to estate duty, however this can be reduced by the amount of the premiums, plus interest at 6% per annum, to the extent that the premiums were paid by a third person (the beneficiary) entitled to the proceeds of the policy. Premiums paid by the deceased himself/herself are not deductible from the proceeds for estate duty purposes.

iii)     If the proceeds of a policy are payable to the surviving spouse or a child of the deceased in terms of a properly registered antenuptial contract (i.e. registered with the Deeds Office) the policy will be totally exempt from estate duty.

iv)    Where a policy is taken out on each other’s lives by business partners, and certain criteria are met, the proceeds are exempt from estate duty.

B.  Benefits payable by pension and other funds by or as a result of the death of the deceased

Payments by such funds (pension, retirement annuity, provident funds) usually consist of two components – a lump sum payment on death and an annuity afterwards. The lump sum component used to be subject to estate duty. However as from 1 January 2009, no amount received from such a fund is included in the estate of the deceased for estate duty purposes.

C.  Donations at date of death

Donations where the donee will not benefit until the death of the donor and where the donation only materialises if the donor dies, are not subject to donations tax. These have to be included as an asset in the deceased estate and are subject to estate duty.

D.  Claims in terms of the Matrimonial Property Act (accrual claim)

An accrual claim that the estate of a deceased has against the surviving spouse is property deemed to be property in the deceased estate.

E.  Property that the deceased was competent to dispose of immediately prior to his/her death (Section 3(3)(d) of the Estate Duty Act),  like donating an asset to a trust, may be included as deemed property. 

Deductions

Some of the most important allowable deductions are:

  1. The cost of funeral, tombstone and deathbed expenses.
  2. Debts due at date of death to persons who have their ordinary residence in South Africa.
  3. The extent to which these debts are to be settled from property included in the estate. This includes the deceased’s income tax liability (which includes capital gains tax) for the period up to the date of death.
  4. Foreign assets and rights:
    1. The general rule is that foreign assets and rights of a South African resident, wherever situated, are included in his/her estate as assets.
    2. However, the value thereof can be deducted for estate duty purposes where such foreign property was acquired before the deceased became ordinarily resident in South Africa for the first time, or was acquired by way of donation or inheritance from a non-resident, after the donee became ordinarily resident in South Africa for the first time (provided that the donor or testator was not ordinarily resident in South Africa at the time of the donation or death). The amount of any profits or proceeds of any such property is also deductible.
  5. Debts and liabilities due to non-residents:
    • Debts and liabilities due to non-residents are deductible but only to the extent that such debts exceed the value of the deceased’s assets situated outside South Africa which have not been included in the dutiable estate.
  6. Bequests to certain public benefit organisations:
    • Where property is bequeathed to a public benefit organisation or public welfare organisation which is exempt from income tax, or to the State or any local authority within South Africa, the value of such property will be able to be deducted for estate duty purposes.
  7. Property accruing to a surviving spouse [Section 4(q)]:
    1. This includes that much of the value of any property included in the estate that has not already been allowed as a deduction and accrues to a surviving spouse.
    2. Note that proceeds of a policy payable to the surviving spouse are required to be included in the estate for estate duty purposes (as deemed property), but that this is deductible in terms of Section 4(q).
    3. Section 4(q) deductions will not be granted where the property inherited is subject to a bequest price.
    4. Section 4(q) deductions will not be granted where the bequest is to a trust established by the deceased for the benefit of the surviving spouse, if the trustee(s) has/have discretion to allocate such property or any income out of it to any person other than the surviving spouse (a discretionary trust). Where the trustee(s) has/have no discretion as regards both the income and capital of the trust, the Section 4(q) deduction may be granted (a vested trust).

     

Portable R3.5 million deduction between spouses

The Act allows for the R3.5 million deduction from estate duty to roll over from the deceased to a surviving spouse so that the surviving spouse can use a R7 million deduction amount on his/her death. The portability of the deduction will only apply when the entire value of the estate of the first dying spouse is left to the surviving spouse. 

Life assurance for estate duty

Estate duty will also normally be leviable on these assurance proceeds.

Source: Moore Stephens’ Estate Planning Guide.

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice.

The importance of the independent trustee

A1A well-known court case, Land Bank of South Africa vs JL Parker and Two Others (the Parker case) irrevocably changed the requirements for independent trustees to be appointed and placed renewed focus on the duties and responsibilities of all trustees.

As a result of the Parker case, most Masters of the High Court now require an independent trustee to be appointed in addition to the trustees who are beneficiaries of the trust, and therefore will not issue a Letter of Appointment without at least one independent trustee being appointed. An independent trustee will be a person who is not related to the founder, the other trustees or the beneficiaries.

This independent trustee does not necessarily have to be a professional person but it must be someone who fully realises the responsibilities he or she is accepting when agreeing to act as a trustee, and is qualified in the view of the Master of the High Court to act as a trustee.

All trustees (independent or not) are charged with the responsibility to ensure that the trust functions properly to the greatest benefit of the beneficiaries. These responsibilities include, but are not limited to:

  1. ensuring compliance with the provisions of the trust deed;
  2. ensuring compliance with all statutory requirements;
  3. conducting of proper trustee meetings;
  4. recording of proper minutes of all meetings and decisions by the trustees;
  5. proper maintenance and safekeeping of minute books. 

It is clear that a person who is appointed as an independent trustee must have the necessary experience and expertise to properly execute these duties as well as to add value to the trust. In many cases, the trustees who are not independent do not have sufficient knowledge of and experience in the proper administration of trusts. Furthermore, they might also lack expertise in utilising the vehicle of the trust in order to maximise the benefit for the beneficiaries.

This expertise includes negotiating and entering into business contracts, holistic tax and succession planning, and ensuring the optimal growth of the trust assets. It is in the best interest of the trust that this person also has sufficient knowledge of the impact of statutory requirements, such as compliance with relevant tax law and the effect of changes in legislation on the trust.

All trustees assume significant responsibility when accepting an appointment as a trustee and careful consideration must be given before accepting such an appointment. Any breach of fiduciary duties by any trustee, including the independent trustee, will result in significant exposure for the trustees. Furthermore, any action taken by the trustees on behalf of the trust while the proper number of trustees is not appointed by the Master of the High Court will be null and void.

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice.

Oordrag van eiendom: is BTW of hereregte betaalbaar?

A2Die Koper is verantwoordelik vir die betaling van die oordragkoste wanneer ‘n onroerende eiendom aangekoop word, maar dan moet verder bepaal word of BTW of hereregte op die transaksie aan SAID betaalbaar is.

By die oordrag van onroerende eiendom is daar altyd  BTW of hereregte betaalbaar aan SAID.

Daar word na die status van die verkoper en die aard van die transaksie gekyk ten einde te bepaal of BTW of hereregte betaalbaar sal wees.

BTW

Indien die Verkoper vir BTW geregistreer is en die eiendom verkoop in die loop van of ter bevordering van sy onderneming, is BTW op die transaksie betaalbaar. ‘n Ondernemer is ‘n persoon wat ‘n onderneming bedryf en wie se totale jaarlikse belasbare inkomste R1 000 000 oorskry. Hy/sy is dus verplig om vir BTW te registreer. ‘n Verdere vereiste is dat die eiendom wat verkoop word, verband moet hou met die onderneming waaruit die ondernemer sy inkomste verdien.

Die koopkontrak moet dan stipuleer of die koopprys BTW insluit of uitsluit. Indien die koopkontrak nie melding maak van BTW nie en die verkoper is vir BTW geregistreer, word BTW geag ingesluit te wees by die koopprys en sal die verkoper 14% van die koopprys aan SAID moet betaal. Die verkoper is verantwoordelik vir die oorbetaling van die BTW aan SAID tensy die kontrak bepaal dat dit die koper se verantwoordelikheid is.

Indien die koper vir BTW geregistreer is, maar die verkoper nie, sal hereregte betaalbaar wees, maar die koper kan ná registrasie die hereregte wat betaal is van SAID terugeis.

Hereregte

As die verkoper nie vir BTW geregistreer is nie is dit redelik seker dat hereregte betaalbaar sal wees, en wel deur die koper. Die koers waarteen hereregte tans bereken word is soos volg :

  1. Die eerste R600 000 van die waarde is vrygestel van hereregte,
  2. Daarna is die hereregte 3% van die waarde tot en met R1 000 000.
  3. Vanaf R1 000 001 tot R1 500 000 is die hereregte R12 000 plus 5% van die waarde bo R1 000 000.
  4. Op ‘n waarde van R1 500 001 en hoër is die hereregte R37 000 plus 8% van die waarde bo R1 500 000.

Die koers waarteen hereregte betaal word, is tans dieselfde vir natuurlike en regspersone (maatskappy, beslote korporasie of trust).

Daar is enkele gevalle waar hereregte nie betaalbaar is nie, o.a. waar ‘n party ‘n eiendom bekom kragtens ‘n egskeidingsbevel of ‘n erfgenaam is uit ‘n boedel.

Hereregte word bereken op die billike waarde van die eiendom wat gewoonlik die koopsom is. Indien die markwaarde van die eiendom egter hoër as die koopsom is,sal hereregte op die hoogste bedrag gehef word. Hereregte moet oorbetaal word aan SAID binne ses maande vanaf datum van kontraksluiting.

Wanneer  aandele in ‘n maatskappy, of die ledebelang in ‘n beslote korporasie, of die regte in ‘n trust oorgedra word, is die transaksie onderhewig aan die betaling van hereregte indien die regspersoon die eienaar van ‘n residensiële eiendom is.

Nulkoers-transaksies 

Dit beteken dat BTW wel betaalbaar is, maar teen ‘n koers van 0%. Waar beide die verkoper en koper vir BTW geregistreer is en die eiendom as ‘n lopende saak verkoop word, word BTW teen ‘n nulkoers gehef, bv. waar ‘n boer sy plaas tesame met die implemente en vee verkoop.

Vrystelling

Waar die verkoper vir BTW geregistreer is en sy besigheid die koop en verkoop van eiendom en die verhuring daarvan vir woondoeleindes behels, en hy die verhuurde eiendom verkoop, is daar nie BTW betaalbaar nie, maar wel hereregte.

Dit is dus belangrik vir die koper om met die sluiting van die kontrak navraag te doen oor die BTW-status van die verkoper. Die verkoper wat vir BTW geregistreer is, moet met kontraksluiting die koopprysklousule deeglik nagaan om seker te maak of die verkoopprys BTW insluit of uitsluit.

Hierdie is ‘n algemene inligtingstuk en moet gevolglik nie as regs- of ander professionele advies benut word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of enige skade of verlies wat volg uit die gebruik van enige inligting hierin vervat nie. Kontak altyd u regsadviseur vir spesifieke en toegepaste advies.

The ABC of the adoption of children

A3Section 229 of the Children’s Act states that the purpose of the adoption procedure is to protect and nurture children in a safe, healthy environment with positive support, and to promote the goals of permanency planning by connecting children to other safe and nurturing family relationships intended to last a lifetime.

When can a child be adopted?

In terms of Section 229 of the Children’s Act, any child can be adopted if:

  1. it is in the best interest of the child;
  2. the child is adoptable; and
  3. the requirements of Chapter 15 of the Act, which deals with adoption of children, are complied with. 

A social worker determines whether a child is adoptable by establishing whether the child meets the requirements set out in Section 230(3) of the Children`s Act.

A child is adoptable when:

  1. the child is an orphan who has no guardian who is willing to adopt the child;
  2. the location or whereabouts of the natural parent or guardian of the child cannot be determined;
  3. the child is left behind (abandoned);
  4. the child’s natural parent or guardian abused or deliberately neglected the child, or allowed the child to be abused or willfully neglected;
  5. the child needs an alternative permanent displacement.

Who may adopt a child?

Section 231 of the Children’s Act states that a child may be adopted by:

  1. a husband and wife jointly;
  2. partners in a permanent domestic life partnership (cohabitation relationship), jointly;
  3. persons who share a common residence and form a permanent family unit, together;
  4. a widow, widower, divorced or unmarried person;
  5. a married person whose spouse is the parent of the child or a person whose permanent cohabiting partner is the parent of the child;
  6. the biological father of an illegitimate child;
  7. a foster parent of the child. 

These individuals must meet the following requirements as set out in Section 231(2) in terms of which the adoptive parent must be:

  1. fit and proper to be entrusted with full parental responsibilities and rights in respect of the child;
  2. willing and able to undertake, exercise and maintain the parental responsibilities and rights of the child;
  3. over the age of 18 years;
  4. properly assessed by an adoption social worker for compliance with paragraphs one and two. 

It is important to note that a person shall not be disqualified to adopt a child because of his/her financial ability.

What is the effect of an adoption order? 

ON PERSONS FORMERLY INVOLVED IN THE CHILD’S LIFE:

Unless there is a pre-adoption agreement that is accepted and confirmed by the Court, an adoption will terminate or make the following void:

  1. Parental responsibilities and rights of any person, including a parent, step-parent or cohabitation partner, that he/she had before the adoption.
  2. All claims of contact with the child by any family member or person mentioned above;
  3. All rights and responsibilities that the child had with respect to the abovementioned persons and any previous placement order regarding the child [Section 242(1) of the Children’s Act]. 

ON ADOPTIVE PARENTS:

The adoption order transfers full parental responsibilities and rights on behalf of the child to the adoptive parents.

  1. The child assumes the surname of the adoptive parents unless otherwise stated in the Court order.
  2. The adoptive parents are not permitted to allow any marriage or sexual intercourse between the child and any other person who would also have been prohibited from doing so before the adoption.
  3. Finally, the adoption order determines that any property rights the child may have shall not be affected by the adoption [Section 242 (1) of the Children’s Act].

An adopted child must be regarded as the “child” of the adoptive parents and the adoptive parents as the “parents” of the adopted child.

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice.

Is u maatskappy se aandeelhouersooreenkoms nietig?

A4Sekere dinge vind ‘n mens eers uit wanneer dit te laat is, soos dat jou spaarwiel pap is wanneer jy met ‘n pap band langs die pad in die reën staan, of dat jou selfoon se battery pap is wanneer jy ‘n dringende oproep moet maak, of dat jou vuurwapen nie gelaai is wanneer jy dit nodig het nie. Teen die tyd dat jy besef jy is in die moeilikheid, is dit te laat om iets daaraan te doen.

Vanaf 1 Mei 2013 is verskeie kritieke bepalings in baie maatskappye se aandeelhouersooreenkomste nietig as gevolg van die inwerkingtreding van die Maatskappywet van 2008, die sogenaamde “nuwe Maatskappywet”. Baie van hierdie maatskappye se aandeelhouers gaan dit egter eers uitvind wanneer daar ‘n dispuut tussen die aandeelhouers ontstaan, maar teen daardie tyd gaan dit te laat wees om iets daaraan te doen.

Voor die inwerkingtreding van die nuwe Maatskappywet het aandeelhouers dikwels nie die moeite gedoen om seker te maak dat hulle aandeelhouersooreenkoms in lyn was met hulle maatskappy se funderende dokumentasie (voorheen die maatskappy se Akte en Statute) nie. Hulle het dikwels hul sake gereël in hulle aandeelhouersooreenkoms en dan bepaal dat in geval van ‘n botsing met die maatskappy se Akte en Statute, die aandeelhouersooreenkoms se bepalings voorkeur sal geniet. Alles het vlot verloop, maar sedert 1 Mei 2013 het die Maatskappywet dinge verander.

Sedert 1 Mei 2013 is enige bepaling in ‘n aandeelhouersooreenkoms wat in stryd is met die nuwe Maatskappywet of met die betrokke maatskappy se Akte en Statute of Akte van Oprigting, nietig.

Die bepalings van u maatskappy se Akte en Statute, en nie dié van die maatskappy se aandeelhouersooreenkoms nie, sal geld indien:

  • u maatskappy destyds geregistreer is met die standaard Akte en Statute;
  • u en u mede-aandeelhouers u verhouding gereël het in ‘n aandeelhouersooreenkoms;
  • die Akte en Statute nie aangepas is om in lyn met die aandeelhouersooreenkoms te wees nie.

‘n Bepaling in die aandeelhouersooreenkoms dat dit voorkeur sal geniet bo die Akte en Statute, is self ongeldig en kan heelwat probleme veroorsaak weens verwagtinge wat geskep word.

Baie aandeelhouersooreenkomste bepaal byvoorbeeld dat elke aandeelhouer die reg sal hê om ‘n bepaalde hoeveelheid direkteure aan te stel en dat die aangestelde direkteure dan oor ooreengekome stemreg sal beskik. In die geval van die maatskappy se standaard Akte en Statute, daarenteen, word bepaal dat die maatskappy se direkteure op ‘n algemene vergadering deur die aandeelhouers verkies moet word. Die nuwe Maatskappywet bepaal egter dat ten minste die helfte van alle direkteure verkies moet word deur die aandeelhouers. In so ‘n geval sal die bepalings van die aandeelhouersooreenkoms nietig wees, aangesien dit in stryd met die bepalings van die Akte en Statute en die Wet sal wees. Al die direkteure moet deur meerderheidsaandeelhouers verkies word en die uitkoms kan dus heelwat anders daar uitsien as wat die partye ooreengekom het; dit sal veral ‘n risiko wees vir die minderheidsaandeelhouers.

Daar is nog baie ander voorbeelde van botsings tussen ‘n maatskappy se aandeelhouersooreenkoms en Akte & Statute, wat kan veroorsaak dat die bepalings van die aandeelhouersooreenkoms nietig sal wees. Dit is daarom baie belangrik dat elke maatskappy met meer as een aandeelhouer sy Akte en Statute/Akte van Oprigting en aandeelhouersooreenkoms spoedig moet laat nagaan deur kundiges wat onderleg is in die nuwe Maatskappywet, sodat alle botsings geïdentifiseer en aangespreek kan word. U wil waarskynlik nie eers uitvind dat ‘n bepaling in u maatskappy se aandeelhouersooreenkoms waarop u staatmaak om u regte te beskerm, nietig is wanneer u in ‘n konfliksituasie daarop wil staatmaak nie. Voorsorg voorkom nasorg. Maak dus seker dat u presies weet waar u staan ten opsigte van u regte as aandeelhouer.

Indien u bystand verlang in die verband, kan u Stephan Bester by stephan@conradieinc.co.za of Andries Conradie by andries@conradieinc.co.za kontak of gedurende kantoorure by 023 347 0996 skakel.

Hierdie is ‘n algemene inligtingstuk en moet gevolglik nie as regs- of ander professionele advies benut word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of enige skade of verlies wat volg uit die gebruik van enige inligting hierin vervat nie. Kontak altyd u regsadviseur vir spesifieke en toegepaste advies.