Page 49 - SAICA Tax Day 2 Slides

GROSS INCOME

Non-residents

• When dealing with non-residents for Gross Income, take

following steps:

1. Consider whether income is discussed in s9 of the

Act

2. If income is not in s9 of the Act, consider common

law rules to determine the originating source:

• Where is the capital employed?

• Where are the services rendered?

• Where is the contract(s) signed?

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