Tax residence
| OUTCOMES OF STUDY UNIT After studying this study unit, you should be able to: ✓ Understand the terms “resident” and “non-resident”. ✓ Determine the residence of a natural person for income tax purposes. ✓ Determine the residence of a person other than a natural person for income tax purposes. ✓ Identify and be able to apply the source principles related to income. ✓ Understand how a non-resident should declare its income from a South African source in the ITR14 tax return. |