n Tax Breaks Newsletter - Physical presence test

Volume 2006, Issue 247
  • ISSN :



Extracted from text ... CLARITY has been provided by SARS on the application of the physical presence test in relation to a person who dies or becomes insolvent during the year of assessment, advises Pricewaterhouse- Coopers. SARS's interpretation note 25 states that the 91-day period in the year of death is not scaled down to account for the fact that the year of assessment in the year of death or insolvency is less than 365 or 366 days. The day on which a person dies is regarded as a complete day. The position of a natural person who becomes insolvent during a year ..

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