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

SARS publications 
  • 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.