Page 40 - Nexia Cape Town 2018 TG Digital
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Physical presence test for a person not ordinarily resident:
Deemed to be exclusively a resident of another country
for purposes of the relevant double taxation treaty?
Physically present in the republic for a period or periods
exceeding 91 days in aggregate during the relevant year of
assessment?
Physically present in the republic for a period or periods exceeding
91 days in aggregate during each of the 5 years preceding the
relevant year of assessment?
Physically present in the republic for a period or periods exceeding
915 days in aggregate during the preceding 5 years preceding the
relevant year of assessment?
Was the person, who is a resident in terms of the physical present test,
physically outside the Republic for a continuous period of at least
330 full days after the day on which he/she ceased to be physically
present in the Republic?
Deemed not to be a resident as Remains as a resident up until
from the commencement date the last day of the previous year
of the 330 day period beginning of assessment
the day after the day of departure
RESIDENT
NOT A RESIDENT As from the
commencement date,
which is 1 March each year
Key: Yes No
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