THE SUPREME COURT OF APPEAL IN A RECENT JUDGMENT HAS CLARIFIED THE POSITION THAT A LITIGANT IS NOT OBLIGED TO APPROACH THE CSOS OMBUD
AUTHOR: GERARD VADIVALU PUBLICATION DATE: 20TH FEBRUARY 2026 The Community Schemes Ombud Service Act 9 of 2011 (“the CSOS Act”), inter alia, establishes the CSOS Ombud Service, which has as one of its functions the provision of a dispute resolution mechanism aimed at addressing disputes that arise within community schemes. Those disputes that fall within […]
THE TAXPAYER’S BURDEN OF PROOF: LESSONS FROM THE LUTZKIE CASE
AUTHOR: GRAEME PALMER PUBLICATION DATE: 16TH FEBRUARY 2026 Few principles in tax law are as fundamental as the taxpayer’s burden of proof. The recent Supreme Court of Appeal judgment in Lutzkie v Commissioner for the South African Revenue Service (SARS) has again placed this principle under the spotlight. The judgment is a clear reminder that […]
CORPORATE COMPLIANCE IS A JOURNEY NOT A DESTINATION
AUTHOR: TATTON BOURAS PUBLICATION DATE: 27TH JANUARY 2026 Corporate compliance is often described as a journey and not a destination. This is because companies are required to continuously take steps to adhere to both existing and changing laws, regulations and standards. It is an infinite exercise that must be undertaken by companies. Notwithstanding this, it […]
SARS EYES SOUTH AFRICANS’ FOREIGN PROPERTIES
AUTHOR: GRAEME PALMER DATE PUBLISHED: 20TH JANUARY 2026 South African tax residents are taxed on their worldwide income and capital gains. This may include income or capital gains received or accrued to them from properties owned by taxpayers in foreign jurisdictions. The South African Revenue Service’s (SARS) taxing rights in respect of such income and […]
THE KING IS DEAD, LONG LIVE THE KING: KING V CODE PUBLISHED
AUTHORS: RISHAL BIPRAJ AND TATTON BOURAS PUBLISHED; 20TH NOVEMBER 2025 Monarchy in South Africa is not dead. In 1994, at the dawn of its democracy, South Africa was one of the first countries to introduce a code of corporate governance, with the release of the Code of Corporate Practices and Conduct, compiled by a committee […]
BE WARNED: THE DANGERS OF USING AI FOR LEGAL ADVICE OR DRAFTING
Executive Summary This article warns against the serious risks of using “artificial intelligence” (AI) to generate legal advice or legal documents without scrutiny, input and oversight by appropriately qualified legal practitioners. It highlights some of the risks such as AI reliance on foreign, inapplicable or even non-existent laws, outright false or misleading conclusions, non-compliant, inappropriate […]
THE NEW MARRIAGE BILL: WHAT IT MEANS FOR YOU
AUTHOR: ADRIENNE OLIVER PUBLICATION DATE: SEPTEMBER 18, 2025 The new Marriage Bill, which is currently under consideration in the National Assembly, is set to modernise South Africa’s marriage laws. Instead of three separate Acts, being the Marriage Act of 1961, the Recognition of Customary Marriages Act of 1998, and the Civil Union Act of 2006, […]
A HUSBAND’S RIGHT TO TAKE ON HIS WIFE’S SURNAME
AUTHOR: ADRIENNE OLIVER PUBLICATION DATE: SEPTEMBER 11, 2025 Since the publication of the Births and Deaths Registration Act 51 of 1992 on 6 May 1992, only wives have been entitled to assume the surname of their husbands. Historically, all attempts made by a husband to assume his wife’s surname, at Home Affairs after their marriage, […]
THE GENERAL (FAMILY) LAWS AMENDMENT BILL – WHAT YOU NEED TO KNOW
AUTHOR: ADRIENNE OLIVER PUBLICATION DATE: SEPTEMBER 11, 2025 South Africa’s family law is about to change in a major way. The General (Family) Laws Amendment Bill, introduced in 2025, aims to ensure fairness in divorces and estate matters, particularly for couples married out of community of property without accrual. Until now, if one spouse contributed […]
DOES AN APPLICATION IN TERMS OF THE CSOS ACT INTERRUPT THE RUNNING OF PRESCRIPTION
AUTHOR: GERARD VADIVALU PUBLICATION DATE: SEPTEMBER 4, 2025 The Prescription Act 68 of 1969 sets out, inter alia, time periods for when a debt (for instance, an amount of money owed) shall be extinguished by prescription. Our courts have held that the purpose of prescription is primarily the need for certainty, finality and to ensure the […]