n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - The residence of a trust for South African income tax purposes

Volume 21, Issue 3
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



Generally speaking, since 2002 South African residents are taxed on their world-wide receipts and accruals, but non-residents are taxed only on their receipts and accruals from a South African source. Hence, determining whether a person can be classified as a 'resident' has become of primary importance to taxpayers.

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