Page 189 - SAIT Compendium 2016 Volume2
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IN 4 (4) Income Tax acT: InTeRPReTaTIon noTes IN 4 (4) Annexure B – Physical presence test diagram
This test is to be done annually and is only applicable to a person who is not at any time during the relevant year of assessment ordinarily resident in the Republic
saIT comPendIum oF Tax LegIsLaTIon VoLume 2 181
