If the two units form a registered sectional-title scheme, the Body Corporate is deemed to come into existence when someone other than the developer first becomes an owner of a unit. Every later unit owner becomes a member. CSOS describes a duet as a sectional-title scheme with only two units or sections. The word duet on its own does not prove that a property is sectional title: some side-by-side homes have a different ownership structure. Sectional Titles Schemes Management Act, section 2; CSOS Consolidated Practice Directives, 2025.
Why does this matter
The Body Corporate is responsible for managing the scheme’s common property and enforcing its rules. The Act requires an administrative fund for operating costs and a reserve fund for future maintenance and repairs. It also requires contributions from owners when necessary, insurance of the buildings, and maintenance of the common property. In a two-unit scheme, these responsibilities do not disappear simply because the neighbours have always handled expenses informally. Sectional Titles Schemes Management Act, section 3. That does not mean the neighbours must suddenly hire a managing agent. It does mean they should understand what belongs to each unit, what is common property, which rules apply, and how shared decisions and expenses are recorded. A sectional-title specialist can help interpret the sectional plan and scheme documents before the owners agree on a practical way forward.
What about CSOS and SARS
CSOS states that community schemes must register with it, and its published directives provide a specific process for registering dual schemes through CSOS Connect. The directives also discuss a conditional accommodation for duet schemes where required information is unavailable. If your scheme has never registered, ask CSOS or a sectional-title specialist how that provision applies to your documents and circumstances; do not assume a duet is automatically exempt. CSOS FAQs; CSOS Consolidated Practice Directives, 2025.
For income tax, SARS distinguishes between an exemption for qualifying levy income and the duty to register and file. Its current Interpretation Note 64 says a Body Corporate does not need to apply for that levy-income exemption, but it must register for income tax and submit annual income-tax returns even if it is unlikely to owe tax. Income such as bank interest is treated differently from qualifying levies and may require further tax calculation. Ask an accountant or registered tax practitioner to check the scheme’s actual income and any outstanding returns. SARS Interpretation Note 64, Issue 5.
Owned your duet for years and never dealt with this? Start here
Confirm the title structure. Ask a sectional-title attorney or conveyancer to check the title deeds, sectional plan, participation quotas and registered scheme rules. First establish whether the property really is a two-unit sectional-title scheme.
Speak to the other unit owner. Compare what each of you knows about shared areas, insurance, repairs, bank accounts, contributions and past agreements. Keep copies of existing documents and payment records.
Map the gaps. A specialist can help identify what governance records, budgets, funds, insurance arrangements and CSOS steps need attention. Ask a tax practitioner to verify the Body Corporate’s SARS registration and returns.
Agree on a workable plan. Put decisions in writing, address urgent insurance or maintenance issues, and bring the records and finances up to date in a sensible order.
If you are planning to sell, understanding your scheme’s documents and shared obligations early can make conversations with buyers much clearer. At JG Property Group, we help sellers and buyers navigate the property journey and connect them with the right specialist when a sectional-title question needs legal or tax expertise.
Questions about selling or buying a duet? Contact JG Property Group.
This article provides general information only and does not constitute legal or tax advice. Requirements may differ depending on the scheme’s circumstances. Consult a sectional-title attorney, accountant or registered tax practitioner.