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South Africa decisions
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Fourie N.O v Van Der Walt and Another (A3073/2020; 3108/2020) [2023] ZAGPJHC 157 (23 February 2023)
The High Court held that a 20% bare dominium bequest did not entitle the son to remain on the property after the will’s three-month occupation period expired.
Commissioner for the South African Revenue Service v Short and Another (A289/2017) [2018] ZAWCHC 9; [2018] 2 All SA 100 (WCC); 2018 (3) SA 492 (WCC); 80 SATC 241 (7 February 2018)
The court held that the contract between the respondents and the seller constituted a single indivisible transaction for the acquisition of property, not two separate transactions. This conclusion was supported by the joint and several liability of the purchasers, the single purchase price, and the integrated nature of the rights acquired. The contract did not allocate separate considerations for the bare dominium and the right of habitatio, and the formalities required by the Alienation of Land Act would not be satisfied if the contract were treated as divisible. The court found that the sub…
Source excerpt
Ms A and Another v Commissioner for the South African Revenue Service (IT13974; 13993) [2017] ZATC 15 (24 March 2017)
The Tax Court held that a sale of bare dominium and habitatio rights was divisible for transfer duty, so duty had to be assessed on apportioned values.
Commissioner for South African Revenue Service v Marx NO (A720/05) [2006] ZAWCHC 9; 2006 (4) SA 195 (C); 68 SATC 219 (9 March 2006)
The High Court held that deferred donations to children were executory donations exempt from donations tax because no benefit accrued until the donor’s death.
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