Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
We only included the comment with regard to the section 56(2)(b) exemption because you, in your request, mentioned it. Our point was that, because it is not a taxable donation, and yes, due to the donor not being a resident, that the section 56(2)(b) exemption needn’t be considered.
This doesn’t imply that where the person, not being a resident of the RSA (including ones exclusively deemed to be a resident of another country) “can send over any amount of cash to a resident free of any type of tax?”. The comment was made in relation to donation tax. It would for instance not apply, admittedly where cash is transferred this would not be relevant, where a transfer tax applies, other withholding taxes applies or the transfer follows a vesting by a foreign trust (under specific circumstances). Unlikely if the transfer is gratuitously done.