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Article · 14 August 2018 · Academy of Tax Law

S.Africa: SARS interpretation note 4 (issue 5): resident: definition in relation to a natural person – physical presence test

Africa FP News Nigeria SADC South Africa West Africa
  • interpretation note 4 (issue 5): resident: definition in relation to a natural person – physical presence test
  • section 1(1) of the Income Tax Act, 1962 (the “Act”).
  • find a copy of this updated interpretation note here.