An introductory legal textbook for property law.

This new edition of Meyerowitz on Administration of Estates and their Taxation was necessitated by the large number of reported and unreported judgments relating to the law of succession, the administration of estates, and trust law that have been delivered since the last edition was published in 2010. Important statutes and statutory amendments have also been passed since 2010. These include the Reform of Customary Law of Succession and Regulation of Related Matters Act, which regulates customary succession matters.

Judgments have also been delivered in relation thereto. The amendments to the Trust Property Control Act is also addressed. The calculation of income tax and capital gains tax, which has been materially altered by amendments to the Income Tax Act, is also addressed. Furthermore, the book also covers the Tax Administration Act, which has repealed numerous sections of the Estate Duty Act.

A chapter on the maintenance of surviving spouses has been added, the chapter on curators has been revised, and the many Master’s Directives have been integrated into the content of the book. The examples of Liquidation and Distribution accounts have been revised and updated to accord with the latest legislative measures. Every effort has been made to make the book more user-friendly. Meyerowitz on Administration of Estates and their Taxation remains a comprehensive source of reference for both the practical and analytical sides of estate administration and the taxes relating thereto for attorneys, advocates, fiduciary practitioners, the judiciary, and the Master.

Key Features

• The most relevant and up-to-date commentary on the administration of estates
• An everything-you-need-to-know work on the administration of estates
• An in-depth discussion of the taxes applicable to deceased estates
• Sample liquidation and distribution accounts and examples of calculations.of estate duty for numerous scenarios

Sectional Titles and Other Fragmented Property Schemes aims to describe the different forms of urban fragmented property schemes introduced by legislation. Therefore, the functioning of the management bodies of such schemes and the nature and effect of management and conduct rules are emphasised to indicate to what extent the idea of urban fragmented property holding has changed the property concept in the new constitutional dispensation in South Africa.

Relevant case law, new legislative developments, especially the amended Sectional Titles Act 95 of 1986, the Sectional Titles Schemes Management Act 8 of 2011, the Community Schemes Ombud Service Act 9 of 2011 and the Companies Act 71 of 2008, are discussed comprehensively to indicate how fragmented property schemes are governed and how disputes regarding use rights of individual sections and the common property of such schemes are solved.

Juta’s Property Law Library is aimed at revisiting and reassessing the whole of South African property law, which includes uncodified common law that is mostly embodied in case law, academic writing and legislation, to establish:

• how each aspect of property law was influenced by apartheid law;
• its response to the new constitutional dispensation (including land reform), and;
• whether it can make a contribution towards the transformation of South African law and society.

For this purpose, Juta’s Property Law Library will eventually consist of a number of monographs, each of which is focused on a specific aspect of property law.