n Tax Breaks Newsletter - Extended time period for inbound expatriates : new legislation

Volume 2006, Issue 243
  • ISSN :



Extracted from text ... NEW LEGISLATION Extended time period for inbound expatriates By KATHY THERSBY THE DEFINITION of "resident" has been changed by the Revenue Laws Amendment Bill, 2005, which was promulgated by Parliament on 1 February 2006. It is section 1 of the Income Tax Act that defines the term "resident". An individual is considered resident in South Africa for tax purposes either by: ?? Being ordinarily resident; or ?? Establishing residence through physical presence in South Africa (now revised). Carolyn Freeman and Melissa Lamb of KPMG's International Executive Services write in a recent newsletter that an individual who is deemed to ..

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