n Tax Breaks - How tax residency is determined - snippet

Volume 2020 Number 410
  • ISSN :


South Africa applies two tests to determine whether one is a ‘resident’ for tax purposes. The first is the ‘ordinarily resident’ test, which covers situations where (for example) someone is seconded overseas on (say) a three-year contract, but still maintains their residence in South Africa and intends to return to such residence once they’ve completed their secondment.

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