GROSS INCOME - DEFINTION

The definition of gross income can be divided into

• Components applicable to residents

• Components applicable to non-residents

• Total amount

• Received by or accrued to or in favour to

• Period of assessment

South Africa tax residents are taxed on

• Receipts

• Accruals

• From South Africa only

• For any where in the world

Which case(s) set out the principles in determining if a person is ordinarily resident in South Africa?

• Cohen v Commissioner for Inland Revenue 13 SATC 362

• Levene v IRC 1928 AC

• Soldier v COT 1943 SR

• Commissioner of Inland Revenue v Kuttel 54 SATC 298

• None of the above

A person who is not ordinarily resident in the Republic may be resident if:

• He stays in the country for 91 days

• If he stays for an aggregate during a 5 year period of 915 days

• They are physically present in the Republic for certain periods

• None of the above

• All of the above

Slim Jim is a South African citizen who resides in the Republic. He was on holiday in Ireland for the last 95 days of the 2020 financial year. Is he a resident of the Republic?

• No, he was out of the country for more than 91 days

• No, because he is not physically present in the republic

• Yes, because he is a South African citizen

• Yes, he is ordinarily resident in the Republic