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//B Lubbe & Associates

Budget 2023: The Minister of Finance Wants to Hear from You!

27 Jan 2023
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“Finally, we pay tribute to the millions of South Africans, whose resilience and courage during these times of pandemic and economic hardship, is an inspiration to all of us who have the privilege to serve in the public sector.” (From the 2022 Budget Speech) Finance Minister...

New Year, New Business – How to Pick the Right Legal Entity for It

03 Jan 2023
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 “Owning one’s own business is an adventure – enjoy it every step of the way.” (From the SME Toolkit article referenced below) First, three questions to ask yourself… If you dream of going into business for your own account in 2023, ask yourself these questions before you get...

When Your Buyer Can’t Get Finance, Might a Kustingsbrief Save the Sale?

03 Jan 2023
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“A kustingbrief … has long been recognised as a superior front-ranking form of security.” (Extract from judgment referred to in the article) You accept a great offer on your property, the sale agreement is signed and the buyer pays the deposit. You put the champagne on ice. But...

Living Wills: 6 Myths Busted

03 Jan 2023
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Health issues and mortality are facts of life, no matter how remote they may seem at the moment, nor how distressing they are to contemplate. For your family’s sake as well as for your own, make sure that you have a Living Will (or another form of “advance healthcare directive”...

“Double Jeopardy” for Tax Evasion – Penalties plus Prosecution

03 Jan 2023
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“Administrative penalties and criminal proceedings do not serve the same purpose. The [one] is aimed at strengthening internal controls of the administrative authority and to promote compliance while the other is aimed at correcting a behaviour that caused harm to the society.”...

Websites of the Month: Community Schemes – “CSOS Connect” Services Going Live

03 Jan 2023
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If you are in a Community Scheme such as a Sectional Title development or a residential complex with a Homeowners Association (HOA), keep an eye on the “Shared Living” magazine from the CSOS (Community Schemes Ombud Service) on its Newsletter page. Most of the articles are...

Selling Property this Festive Season: The Tax Angle

28 Nov 2022
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December and January have always been prime months for selling residential property in South Africa, and if you are a “Festive Season Seller”, here are two really important tips for you. Plan your finances Understand and plan for all the financial implications, not just the legal...

Generational Wealth Planning – To Your Children and Beyond!

28 Nov 2022
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“Are we being good ancestors?” (Jonas Salk) What do you plan to give your family this Festive Season? Now’s the time to think beyond the brightly wrapped gifts under the tree and get started on an estate plan which will leave your loved ones the lasting gift of financial freedom....

A “Running Down” Damages Claim – Elite Athlete v Happy Snapper

28 Nov 2022
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“This is a running down case: literally” (Extract from judgment below) The scene is Cape Town’s iconic Sea Point Promenade. An elite runner participating in a race knocks down a pedestrian out for a Sunday walk, causing serious injuries. The pedestrian sues both the runner and...

Employers: Don’t Miss Your Employment Equity Report Deadline!

28 Nov 2022
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Before you close up for the year, remember that if you are a “designated” employer, your Employment Equity Act (“EEA”) Report is due on 15 January 2023. Failure to comply carries substantial penalties so don’t miss this deadline. You are likely to be a designated employe...
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