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M.G.S v M.A.P - Appeal (HCA23/2023) [2024] ZALMPPHC 5 (17 January 2024)
High Court appeal dismissed after finding no good reason to vary a divorce order concerning pension interest and division of a customary marriage estate.
Ndaba v Ndaba (600/2015) [2016] ZASCA 162; [2017] 1 All SA 33 (SCA); 2017 (1) SA 342 (SCA) (4 November 2016)
The majority held that, in marriages in community of property, the pension interest of each spouse is by operation of law deemed to be part of the joint estate for the purpose of determining patrimonial benefits at divorce, as per s 7(7)(a) of the Divorce Act. This inclusion is automatic and does not require a specific order or mention in the settlement agreement or divorce order. The entitlement of the non-member spouse to a share of the member spouse's pension interest is not dependent on s 7(8), which merely provides a mechanism for direct payment by the pension fund. The majority found th…
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Nongauza v Nongauza and Another (805/2008) [2009] ZAECHC 6 (29 January 2009)
The court held that R100,000 from the sale of a spouse’s business formed part of the joint estate and ordered it paid to the applicant, with costs against the first respondent.
Commissioner South African Revenue Services v Estate Late Streicher (194/03) [2004] ZASCA 126; 66 SATC 282 (31 May 2004)
The Supreme Court of Appeal held that the sale of the immovable property was not 'in the course of the liquidation of the estate' as contemplated by section 5(1)(a) of the Estate Duty Act. The sale was effected by the executor in his personal capacity and as representative of a beneficiary, not in his official capacity as executor. The sale was not necessary for the liquidation process, nor was it implemented as part of the executor's functions in liquidating the estate. The court distinguished between sales made 'during' liquidation and those made 'in the course of' liquidation, finding that…
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