Page 47 - SAICA Tax Day 2 Slides

GROSS INCOME

Residence

• It is important to understand when a person is considered a

resident of the Republic.

• If a person is a resident then all amounts which meet the gross

income definition will be included in gross income

• If a person is not a resident then only income from South Africa

or income deemed to be from South Africa will be included

• Residence (s1 definition of “Resident”)

• Ordinarily resident

• Can only be ordinarily resident in one country

• Intention to live in a certain place

• Cohen and Kuttel court cases are important!

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