Monthly Archives: April 2016

Beskermingsbevel

A4_bIn hierdie artikel bespreek ons die wyse waarop ‘n beskermingsbevel verkry word, die moontlike redes vir so ‘n bevel, asook die gevolge wat ontstaan indien so ‘n bevel nie gehoorsaam word nie.

‘n Beskermingsbevel kan beskryf word as ‘n tipe hofbevel wat vereis dat partye sekere handelinge moet verrig, of nie moet verrig nie. Hierdie bevel vloei uit die hof se krag om billike remedies toe te staan, byvoorbeeld​​:

  • Dat geen persoon ‘n handeling mag uitvoer wat op gesinsgeweld neerkom nie.
  • Dat ‘n persoon geld aan jou verskuldig is, soos huurgeld, verband of onderhoudsgelde.
  • Dat ‘n persoon vuurwapens of gevaarlike wapens aan die polisie moet oorhandig.

Indien dit nodig is om jouself te beskerm deur middel van ‘n aansoek om ‘n beskermingsbevel, moet jy eers seker maak dat jy ‘n hof nader wat in jou jurisdiksiegebied is. Dit is ook belangrik om eers die hof te kontak om seker te maak op watter dae jy aansoek kan doen vir ‘n beskermingsbevel, omdat baie howe net op sekere dae aansoeke om beskermingsbevele hanteer, tensy jou aansoek dringend is en jy voel dat jou lewe bedreig word.

Voor die verkryging van ‘n beskermingsbevel moet jy aansoek doen om ‘n tussentydse beskermingsbevel. Die tussentydse bevel bepaal die datum waarop die finale bevel oorweeg sal word. Sodra die finale bevel gemaak is, is dit van krag en kan dit slegs verander word indien jy so ‘n aansoek tot die hof rig. Sodra ‘n tussentydse bevel toegestaan ​​is, moet ‘n afskrif van sodanige bevel op die Verweerder beteken word deur die polisie of ‘n balju van die hof. Die Verweerder het dan die geleentheid om die saak te verdedig teen die keerdatum, en die Landdros het die diskresie om ‘n finale bevel te maak al dan nie.

Om ‘n beskermingsbevel te versoek, beteken nie dat jy ‘n klag teen jou mishandelaar indien nie. Jy hoef nie ‘n kriminele klag te lê om ‘n beskermingsbevel te bekom nie. Indien jy ‘n slagoffer is van enige vorm van gesinsgeweld wat ook as ‘n misdaad gekwalifiseer word, kan daar aansoek gedoen word vir ‘n beskermingsbevel, ‘n kriminele klag, of beide. Sommige voorbeelde van gesinsgeweld wat ook as misdade gedefinieer is, sluit in gewone aanranding, verkragting, bloedskande, poging tot moord en die mishandeling van diere.

Indien jou mishandelaar oortree, of die voorwaardes van die beskermingsbevel verbreek, het die oortreder ‘n misdaad gepleeg, en sal hy gestraf word vir die misdaad van minagting van die hof. Dit geld selfs al is die oortreding nie ‘n werklike misdaad nie, soos manipulerende gedrag. Indien die verbreking op sigself ‘n misdaad is, soos aanranding, kan die oortreder vervolg word vir minagting van die hof sowel as aanranding. Indien jou oortreder of die persoon teen wie jy die beskermingsbevel het, die bepalings van die bevel oortree, moet jy die polisie onmiddellik daarvan in kennis stel. Die polisie sal dan voortgaan om hom/haar te arresteer.

Dit is belangrik om daarop te let dat sodra ‘n Landdros ‘n tussentydse beskermingsbevel toestaan, die dossiernommer in jou identiteitsdokument aangebring sal word om te verseker dat die polisie bewus is van die aangeleentheid indien sake versleg. Dit is ook belangrik dat jy terugkeer na die hof op die keerdatum, want indien jy versuim om dit te doen, sal die Landdros die tussentydse bevel verwyder en die saak sal van die rol geskrap word.

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. (E&OE)

Implications of estate duty

A3_bEstate 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

1. Insurance policies

  1. 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.
  2. 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.
  3. 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.
  4. 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.

2. 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.

3. 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.

4. 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:

  • The general rule is that foreign assets and rights of a South African resident, wherever situated, are included in his/her estate as assets.
  • 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)]:

  • 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.
  • 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).
  • Section 4(q) deductions will not be granted where the property inherited is subject to a bequest price.
  • 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.

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. Errors and omissions excepted (E&OE)

Fixtures and fittings

A2_bMany transfer attorneys have heard the question from a seller: “May I remove the stove or the curtain rails or the shelves or the … ?”

The most common dispute that arises between a seller and a purchaser is a dispute as to what is regarded as fixtures and fittings. The simple answer is that this would be what the seller and purchaser agreed on in the offer to purchase, as the law leaves it to the seller and purchaser to make their own arrangements.

Usually the offer to purchase only states that the sale is “voetstoots and includes all improvements and all fixtures and fittings of a permanent nature”. It could also be that the offer to purchase does not refer to fixtures and fittings at all. If this is the case there are three factors that have to be considered to determine whether a movable item is a fixture or a fitting.

  1. The nature and the purpose of the item

The item should be of a permanent nature and intended to always serve the immovable property. In other words it must be attached to the land or the structure erected on the land. Examples of this are a carport, steel security gates welded to door frames, and an irrigation system.

  1. The manner and the degree of attachment

The question is whether the item loses its own identity and becomes an integral part of the immovable property or if the attachment is so secure that separation would involve substantial damage to either the immovable property or to the item itself. One must also take into account the method, time and costs involved in removing the item and whether the item could be used elsewhere.

  1. The intention of the owner

One should look at the intention of the owner at the time when the attachment was made.

It is therefore important to address this issue in the offer to purchase and draft a comprehensive list of what is included in the sale. This could save both parties a lot of time and frustration.

The following is a list of items that are usually considered to be permanent fixtures:

Built-in extractor fans; built-in kitchen cupboards; fitted bookshelves; fitted curtain rails; wall mirrors; stoves; existing garden, trees, shrubs, plants; pool filter, pool pump and pool cleaning equipment; fitted carpets; light fittings; towel racks; tap fittings; tennis court net; fireplace; awnings; post box; alarm system; television aerial (but not satellite dishes) and door keys.

Some estate agents have amended their fixtures and fittings clause since the CPA came into operation, to read as follows: “The property is sold with all fixtures and fittings, including the following … which shall be in good working order on date of transfer.” The words “in good working order” are a very subjective assessment and opens the door to debate. The effect hereof is that the seller will be seen to have promised that all the fixtures and fittings will be in good working order, and to a large extent it will be eroding the protection of the voetstoots clause. Sellers should therefore take caution when signing the fixtures and fittings clause.

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. Errors and omissions excepted (E&OE)

Vermaak by jou gunsteling plaaslike restaurant of kwekery: Wie is aanspreeklik vir jou kind se veiligheid?

A1_bOns hoor dikwels van fratsongelukke waarin ‘n kind of ‘n kleuter beseer is. Het hierdie iets geword wat die samelewing as vanselfsprekend aanvaar?

Wie is aanspreeklik en wie is verantwoordelik vir veiligheid in hierdie situasies?

Ongelukke gebeur so vinnig – die soort ongelukke wat ‘n dag van opwinding en vreugde in ‘n nagmerrie gevul met afgryse verander. Hierdie tipe fratsongelukke kan binne ‘n oogwink gebeur indien die nodige stappe nie geneem word om hulle te verhoed nie.

Neem jou plaaslike restaurant as ‘n voorbeeld. Deesdae het amper elke restaurant ‘n speelkamer of vermaaklikheidsarea wat tot die beskikking van kinders of kleuters gestel word. Hierdie tipe vermaaklikheidsarea het selfs begin populêr word in kwekerye en by funksies soos troues of partytjies, ten einde die jongelinge besig te hou. Die vraag bly egter – wie word verantwoordelik gehou vir die versekering van veiligheid by hierdie vermaaklikheidsareas? Wat is die regsposisie vandag in Suid-Afrika?

Om die regsposisie te bepaal, moet daar na praktiese voorbeelde gekyk word, dus kyk ons na die voorbeeld van die vermaak aangebied by plaaslike restaurante en kwekerye en ook by funksies. Die Kinderwet sal hier van toepassing wees.

Artikel 140 van die Kinderwet 38 van 2005 is van toepassing indien:

  1. Die plek waar die vermaak aangebied word toeganklik is met deure, trappe, hysers of ‘n ander tipe meganiese toegang;
  2. Die meerderheid mense wat toegang verkry, kinders is; en
  3. Die persone, kinders ingesluit, wat die perseel binnegaan, meer as 50 is.

In die bogemelde geval moet die persoon wat die vermaak aanbied, kennis neem van die maatreëls wat vervat word in die Kommentaar op die Kinderwet, spesifiek wat betref Artikel 140.

Die persoon wat vermaak aanbied in ‘n area wat kragtens die bogenoemde vereistes kwalifiseer, moet ingelig wees oor die getal mense, insluitend kinders, wat op die perseel gehuisves kan word en moet ook verseker dat daar ‘n voldoende aantal helpers beskikbaar is om toe te sien dat te veel kinders nie die area binnegaan nie. Alternatiewelik moet daar ten tye van toegang verseker word dat dit volkome veilig is om so te doen.

Sou die getal mense (insluitend kinders) wél die getal van 50 oorskry, bly dit die verantwoordelikheid van die aanbieder van die vermaak om alle redelike stappe te doen en voorsorgmaatreëls te tref om die veiligheid van die kinders en ander mense in die vermaaklikheidsarea deurentyd te verseker.

Ek verwys weer na die voorbeeld van ‘n restaurant of funksie. Hierdie vermaaklikheidsplekke huisves soms groot getalle kinders en selfs kleuters, en dit vereis streng nakoming van die veiligheidsmaatreëls.

Nog ‘n voorbeeld is ‘n kinderpartytjie waar ‘n springkasteel beskikbaar gestel word. Gestel mnr X se dogter verjaar en mev Y bied aan om haar springkasteel by die partytjie op te rig vir die vermaak van die kinders. In hierdie geval is dit mev Y se verantwoordelikheid om toe te sien dat daar aan alle veiligheidsvereistes voldoen word en sy, as aanbieder van die vermaak, sal aanspreeklik wees vir die veiligheid van die kinders. Sou mev Y om die een of ander rede nie aanspreeklik gehou word nie, sal die verantwoordelikheid om die veiligheid van die kinders te verseker op haar volmaggewer as die “agent van die vermaak” neerkom.

Dit bly uiters belangrik dat die aanbieder of agent van die vermaak alle redelike stappe moet doen om na die veiligheid van die kinders en selfs die kleuters om te sien en sover moontlik hul veiligheid te verseker. In situasies soos hierdie, waar ‘n groot aantal kinders betrokke is, sal strenger veiligheidsmaatreëls vereis word.

Dit bring ons by nog ‘n vereiste, naamlik dat die beweging van deelnemers aan die spesifieke vermaak deurentyd gemonitor moet word.

Die vereistes om kragtens Artikel 140 te kwalifiseer, skep die indruk dat die artikel en sy vereistes slegs van toepassing is op situasies waar vermaak binnenshuis aangebied word, maar dit is nie die geval nie. Buitelug-vermaaklikheidsareas waar toegang beheer word, is ook aan hierdie kriteria onderhewig. Buitelugareas soos strande en oop velde word vanselfsprekend uitgesluit, aangesien toegang hiertoe nie beheer of beperk kan word nie.

Opsommend kan ons dus tot die gevolgtrekking kom dat die verpligting om die veiligheid en beskerming van die kinders wat gebruik maak van die vermaaklikheidsareas te verseker, dié is van die “vermaakorganiseerder” of die ”vermaakbestuurder” en dat hierdie persoon die volgende maatreëls moet tref:

  1. Bepaal die maksimum veilige ruimte wat nodig is om die getal kinders en ander mense wat na verwagting die geleentheid sal bywoon, te huisves;
  1. Verseker dat ekstra kinders nie toegelaat word tensy dit veilig is nie;
  1. Beheer die beweging van die kinders in die area;
  1. Verseker dat algehele veiligheid deurentyd gehandhaaf word in die omgewing van die vermaaklikheidsarea en binne die area self.

Daar is egter steeds die gevaar dat iets kan skeefloop, en dit bring ons by die stappe wat teen die oortreder gedoen kan word, hoewel daar tans geen kriminele sanksies vasgestel is of in die vooruitsig gestel word nie.

Enige persoon wat behoorlik daartoe gemagtig is deur die munisipale owerheid van die betrokke gebied mag te eniger tyd ‘n omheining binnegaan om te verseker dat daar aan alle veiligheidsmaatreëls voldoen word. Sou dit blyk dat daar nie aan die maatreëls voldoen word nie, mag die persoon enige lisensie wat uitgereik is om die vermaak te magtig, terugtrek.

Ander maatreëls sluit in munisipale veiligheids- en gesondheidsverordeninge wat toegepas kan word om die aanbied van die geleentheid te verbied totdat die nodige veiligheidsmaatreëls getref is.

Laastens mag, in die geval van besering of skade wat gely word as gevolg van nalatigheid, ‘n deliktuele eis teen die oortreder ingestel word.

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. (E&OE)