Gross
Income Definition
For a resident: The total amount, in cash or
otherwise, received, accrued to or in favour of during such a period of
assessment excluding receipts of a capital nature
For a non-resident: The total amount, in cash or otherwise, received, accrued
to or in favour of from a South African source during from a such a period of
assessment excluding receipts of a capital nature
Residence
Merely the place one calls their normal place of residence.
A person can be absent for an extended period of time (COHEN case)
The place of residence is the place to which a person will return from one’s
wanderings
One’s residence only changes if one shows true intentions and actions to leave
permanently (Kuttel Case)
Interpretation Note 3 provides criteria of ordinary residence:
Intention to be resident
Steps have been taken showing intent:
Other factors
• The person’s most fixed and settled place
of residence;
• His place of habitual abode;
• His place of business and personal
interest;
• Individual’s status in particular country;
• The location of personal belongings;
• His nationality;
• His family and social relations;
• His political, cultural & other activities;
• Application for permanent residence;
• Any periods spent abroad;
• The purpose and nature of the visits;
Physical Presence Test
Income Definition
For a resident: The total amount, in cash or
otherwise, received, accrued to or in favour of during such a period of
assessment excluding receipts of a capital nature
For a non-resident: The total amount, in cash or otherwise, received, accrued
to or in favour of from a South African source during from a such a period of
assessment excluding receipts of a capital nature
Residence
Merely the place one calls their normal place of residence.
A person can be absent for an extended period of time (COHEN case)
The place of residence is the place to which a person will return from one’s
wanderings
One’s residence only changes if one shows true intentions and actions to leave
permanently (Kuttel Case)
Interpretation Note 3 provides criteria of ordinary residence:
Intention to be resident
Steps have been taken showing intent:
Other factors
• The person’s most fixed and settled place
of residence;
• His place of habitual abode;
• His place of business and personal
interest;
• Individual’s status in particular country;
• The location of personal belongings;
• His nationality;
• His family and social relations;
• His political, cultural & other activities;
• Application for permanent residence;
• Any periods spent abroad;
• The purpose and nature of the visits;
Physical Presence Test
