Has the non-residence number of days test changed from an aggregate of more than 183 days of which more than 60 days were continuous to an aggregate of more than 117 days of which more than 60 days were continuous, and if so from what date and were can one source the ruling?
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
It has not been promulgated yet, but can be found in Bill 27B—2020, which was tabled during the last week of October and is currently before the NCOP, It adds the following to item (aa) of subsection (1)(o)(ii): “(b) for a period or periods exceeding 117 full days in aggregate during any period of 12 months in respect of any year of assessment ending on or after 29 February 2020 but on or before 28 February 2021”. The amendment, when promulgated, will be deemed to have come into operation on 29 February 2020.