Page 40 - Nexia Cape Town 2018 TG Digital
P. 40

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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