Page 32 - Test 1 Slides - 4. Gross Income
P. 32

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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