Page 50 - SAICA Tax Day 2 Slides
P. 50
GROSS INCOME
Example – determination of residence
You are presented with the following taxpayers. You are
required to determine for the following taxpayers
(i) whether such taxpayers are classified as residents of South
Africa for the current tax year, and
(ii) for what period they will be residents of South Africa.
The taxpayers are:
a) Mr A, who immigrated to South Africa on 1 December of the
current tax year.
b) Mr B who was a SA resident to 5 November of the current tax
year and then emigrated to the UK.
c) Mr C who has never visited SA
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