Real Estate Investor Magazine South Africa May 2016 | Page 9
PROPERTY ADVICE
CAPITAL GAINS
Q
W
What makes more financial sense when buying a house to renovate and sell at
market value? Can I claim the capital gains tax back?
hen buying to renovate and sell, the ‘profit’ on the transaction is subject to normal
taxes and not Capital Gains Tax. All expenses incurred in acquiring, renovating
and selling the property are typically tax deductible. The difference between these
expenses, and the revenue generated on selling, would be added to other income earned in
your Personal Capacity (eg: remuneration), and taxed accordingly. One must also be aware
of possible VAT consequences if the revenue exceeds R1mil.
MICHAEL DRYDEN
Trust expert and Accountant
DEPOSITS
Q
U
SIMON DIPPENAAR
Proerty Lawyer
What happens to my deposit if I have signed a lease but have now received a
transfer and cannot move in?
nfortunately, the answer differs from case to case, and each situation should
be assessed on its merits. If the lessee cancels the lease, and the landlord
cannot secure a new tenant in time, and this leads to a loss of income, then the
landlord would be entitled to retain one month’s deposit as a reasonable cancellation
fee, since the property would have been reserved for that lessee.
Should the landlord be able to secure a new tenant in time, and not suffer any
loss of income, then, (in my opinion), the landlord would not be entitled to retain the
deposit, or any part of it, since no damages would have been suffered. There would
also be no entitlement to a cancellation fee either.
GREEN DEVELOPMENTS
Q
T
ETTIENE PRETORIUS
Property Developer
What are the consequences of building a residence with conventional materials and
methods, and why should I consider a green alternative?
here are very little consequences when building with conventional materials. The majority of
the impact on the carbon footprint lies in the use of luxury items that fulfills the basic household
needs and wants, such as warm water, stoves, lighting, pumps, and temperature regulators.
Converting your house to an off-the-grid-system makes no economic sense. To accommodate
the masses the 80/20 principle should be followed by implementing lower energy consumption
initiatives such as gas stoves, LED lighting, solar geysers with a backup 1000 element and timers
for pumps.
To expedite the conversion process from conventional household initiatives to more green and
environmental friendly initiatives, the local building and municipal councils should change their
minimum green building regulations and the government should help subsidize portions of the cost.
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MAY 2016 SA Real Estate Investor
7