Interpreting sectional title rules is rarely as straightforward as it appears. While legally binding, their application is shaped by human perception, context and temperament. From nuisance disputes to enforcement decisions, subjectivity plays a central role. Effective governance therefore requires more than strict compliance — it demands discernment, fairness and an understanding of underlying dynamics to ensure rules protect community cohesion rather than unintentionally undermine it.

South Africa’s proposed increase in the VAT registration threshold to R2.3 million offers meaningful relief for SMEs by reducing compliance burdens. However, businesses considering deregistration must weigh the benefits against potential costs, particularly deemed output tax on assets. The decision will depend on each enterprise’s structure, client base and input tax position, highlighting the importance of careful financial assessment before exiting the VAT system.

South Africa’s 2026 Budget has increased the primary residence CGT exclusion from R2 million to R3 million, offering meaningful tax relief to homeowners. The change helps offset inflation-driven property price growth and could significantly reduce tax payable on sale. While the benefit is substantial, careful planning, accurate record-keeping and professional advice remain essential to maximise the exemption and navigate complexities such as mixed-use properties and apportionment.