Selling S.A. Property and Repatriation of Funds
SELLING SOUTH AFRICAN PROPERTY AND REPATRIATION OF FUNDS Legislation was enacted to provide for the withholding of amounts of consideration payable to non-resident sellers of fixed property and...
View ArticleSOLE MANDATE: SHOULD I OR SHOULD'NT I
Many prospective sellers are confronted with an invitation by estate agents to grant them a sole mandate for the sale of their property. 9 out of 10 times the immediate reaction is to decline the...
View ArticleHET LAND OF WAVEREN : TULBAGH, WOLSELEY, CERES
THE LAND OF WAVEREN – TULBAGH / WOLSELEY / CERES This is a fertile valley in the heart of the Cape’s wine country, but at the same time separated from it by high mountain ranges, so that, through years...
View ArticleBenefit for VAT vendors buying from non-vendors
Value added tax (VAT) vendors who purchase fixed property from a non-vendor are to receive a greater input tax deduction (VAT deduction) due to recent changes to the Value-Added Tax Act 89 of 1991,...
View ArticleIMPORTANCE OF VAT WHEN SELLING A FARM
Should you sell your farm and the transaction is subject to VAT, ensure that the Agreement of Sale specifies clearly whether the agreed purchase price includes or excludes VAT. If VAT isn't specified,...
View ArticleVERDUIDELIKING VAN DIE BEVESTIGING VAN BESTAANDE WETTIGE WATERGEBRUIKE
Wat is bestaande gebruike van water? Bestaande watergebruike word ingevolge artikel 32 van die Nasionale Waterwet (NWW), wet 36 van 1998, gedefinieer. Dit is daardie watergebruike wat inderdaad...
View ArticleEXPLANATION OF THE CONFIRMATION OF EXISTING LEGAL WATER USE
What are the existing water uses?Existing water uses are defined in terms of section 32 of the National Water Act, 1998 (Act No. 36 of 1998). These are the water uses that applied during the two-year...
View ArticleAGRICULTURAL LAND PURCHASES FOR ALTERNATIVE USES
AGRICULTURAL LAND PURCHASES FOR ALTERNATIVE USES – EVIDENCE FROM TWO FARMING AREAS IN THE WESTERN CAPE PROVINCE, SOUTH AFRICA Abstract Purchases of agricultural land for diverse reasons, such as...
View ArticleTHE IMPACT OF CHANGED LAND USE ON FARMLAND VALUES AND FARMLAND VALUATIONS
THE IMPACT OF CHANGED LAND USE ON FARMLAND VALUES AND FARMLAND VALUATIONS – AN EXAMPLE FROM THE SOUTH-EASTERN NAMA KAROO J S F Wessels[1] & BJ Willemse[2] Abstract The main agri-trends in North...
View ArticleAgriculture in South Africa
In monetary terms, agriculture's share of the economy has long since been outstripped by those of the mining and secondary industries. In 1960, agriculture contributed 11.1 percent of the GDP, down...
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