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8:00-16:30
88 President Reitz Avenue, Westdene, Bloemfontein

Performance is Potential minus Internal Interference

Performance is Potential minus Internal Interference

The space between your ears. What happens in that space determines 100% the outcome of your controllable decisions. Martina Navratilova was asked how she managed to be still successful at even an age of 43. Her response was;

“The ball doesn’t know how old I am. You need to stop yourself from stopping yourself. Every game in life is actually played on a 6-inch ground – the space between your two ears. We don’t live in bungalows, duplexes, or flats. We live in our mind which is an unlimited area. Life is great when things are sorted and uncluttered there. Keeping the mind messy with hatred growing on the table, regrets piling up in the corner, expectations boiling in the kitchen, secrets stuffed under the carpet, and worries littered everywhere, ruin this real home. The key factor to performing well in life and in every arena is the ability to control the quality and quantity of your “internal dialogue”. Performance is potential minus internal interference. Live in peace, not in pieces.

A note on Organ Donation in South Africa

A note on Organ Donation in South Africa

The National Health Act 61 of 2003 regulates organ donation in South Africa.

Section 62 of the act deals specifically with donating organs of deceased persons.

Section 62 determines as follows:

(1)
(a) A person who is competent to make a will may –
(i) in the Will,
(ii) in a document signed by them and at least two competent witnesses; or
(iii) in an oral statement made in the presence of at least two competent witnesses,
donating his or her body or any specified tissue thereof to be used after his or her death, or give consent to the post-mortem examination of his or her body, for any purposes provided for in this act.

(b) a person who makes a donation as contemplated in paragraph (a) must nominate and institution or a person contemplated in section 63 as donee.

(C) if no donee is nominated in terms of paragraph (b), the donation is null and void.

(D) paragraph (b) does not apply in respect of an organ donated for the purposes contemplated in section 61 (1) and the donee of such organ must be determined in terms of section 61 (2).

(2)
In the absence of a donation under subsection (1)(a) or of a contrary direction given by a person whilst alive, the spouse, partner, major child, parent, guardian, major brother or major sister of that person, in the specific order mentioned, may, after that person’s death, donate the body or any specific tissue of that person to an institution or a person contemplated in Section 63.

(3)
(a) The Director-General may, after the death of a person and if none of the persons contemplated in subsection (2) can be located, donate any specific tissue of that person to an institution or a person contemplated in Section 63.

(b) The Director-General may only donate the specific tissue if all the prescribed steps have been taken to locate the persons contemplated in subsection (2).

Traditionally, the instruction to donate organs is inserted in a deceased person’s Will.

In most instances, the Will is at the soonest read days after the deceased’s passing.

Organs must be harvested as soon as possible after the passing of a deceased for a successful transplant.In most instances within hours of passing,

We propose that the instruction to donate ones organs are inserted in the Will. In addition, the Testator must also register as an Organ Donor with the Organ Donation Foundation to ensure an expeditious authorization for harvesting. Visit their website at https://odf.org.za/ for further information and registration instructions. Ensure the designated persons referred to in section 62 (2) is informed of the donation.

Interestingly, Section 61(3) of the Act explicitly excludes the transplant of an organ into a person who is not a South African citizen or a permanent resident of the Republic without the Minister’s authorization in writing.

Interest in Estate Duty

Executors Beware

Interest in Estate Duty

Estate Duty is due within 1 (One) year from the date of death, or 30 (Thirty) days from the date of assessment, if an assessment is issued within 1(One) year from the date of death.

Currently, interest is levied at 6% per annum on late payments.

An extension will be considered if the Executor applies in writing for an extension within the prescribed period and pay a reasonable deposit.

The Commissioner may grant an extension under Section 10(2) of the Estate Duty Act for late payments of Estate Duty without interest.

If no request for the Interest-Free extension was received by SARS before the issuing of the REV250 assessment, interest remain payable.

Estate Duty is payable by the Executor of the Estate.

In terms of Section 12 of the Estate Duty Act “notwithstanding anything to the contrary contained in Section 11, any Duty payable under this Act shall be payable and recoverable from the Executor of the Estate subject to the duty, to the extent contemplated in Chapters 10 and 11 of the Tax Administration Act”.

In terms of Section 13 of the Estate Duty Act, the duty may be recovered from the person liable therefor in respect of the duty attributable to such property that person received.

The Executor’s Nightmare.

The request for the Interest-Free extension may be declined if the conditions are not met.

The Executor may apply for reasons for arriving at the decision from SARS, but neither the Estate Duty Act nor the Tax Administration Act provides for an objection against the decision or an Appeal against the decision not to grant the extension.

In terms of Section 10(2) of the Estate Duty Act, no request for remission of interest is permissible.

Executors, please study the Estate Duty Act guide on the SARS website in detail and acquaint yourself with all Tax issues applicable in the administration of estates.

Failure to be up to date in this regard may render serious personal financial implications to Executors.

8:00-16:30
         
88 President Reitz Avenue, Westdene, Bloemfontein

We focus on conveyancing, commercial legal services, the Administration of Estates, estate planning and marriage and cohabitation contracts. 

We pursue the uncompromised satisfaction in exercising our fiduciary duty to clients. It is a pinnacle aspect of our code of conduct to build lasting relationships reciprocal trust, honesty, and unsurpassed ethical conduct. We are what we repeatedly do. 

Excellence therefore is not an act; it is a habit.

A sole proprietor firm providing legal services with uncompromised client satisfaction and trust enshrined.

8:00-16:30
         
88 President Reitz Avenue, Westdene, Bloemfontein

We focus on conveyancing, commercial legal services, the Administration of Estates, estate planning and marriage and cohabitation contracts.  We pursue the uncompromised satisfaction in exercising our fiduciary duty to clients. It is a pinnacle aspect of our code of conduct to build lasting relationships reciprocal trust, honesty, and unsurpassed ethical conduct. We are what we repeatedly do.

Excellence therefore is not an act; it is a habit.

A sole proprietor firm providing legal services with uncompromised client satisfaction and trust enshrined.

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