Die reg op uitbreiding van deeltitelskemas as boedelbate / Hendrik Gerard Hattingh

• Main Author: Hattingh, Hendrik Gerard
• Language: other
• Published: 2014
• Subjects: Sectional; Title; Right; Extension; Dominium; Statutory; Limited; Real; Sui generis; Estate planning; Capital gains; Donation; Tax
• Online Access: http://hdl.handle.net/10394/11032

Sectional ownership has introduced several new concepts of property that differ significantly from prevailing as well as common-law concepts of property. The right of extension with regards to sectional titles is one such concept. The right entails a subtraction from the dominium of sectional owners and is widely regarded as a limited real right. It is submitted that the right cannot be categorised into any common-law category. The right is a statutory limited real right sui generis that has its own characteristics with regards to the way it is established, transferred, alienated, burdened or lapses. The right should also be recognised as constitutional property. The study concludes with an investigation into selected aspects relating to the right as an estate asset and points to problems relating to the valuation of the right for purposes of estate, capital gains and donation tax. === LLM (Estate Law), North-West University, Potchefstroom Campus, 2014