a) The definition of resident refers to a natural person who is ‘ordinarily’ resident in the Republic or if that person was ‘physically’ present in the Republic for a certain period or periods. See more information on the definition of a natural person.
b) A person other than an individual is defined as a resident if the person is incorporated, established or formed in the Republic or which has its place of effective management in the Republic but excludes any person who is deemed to be exclusively a resident of another country for purposes of the application of any agreement entered into between the government of the Republic and that other country for the avoidance of double taxation.
A person other than an individual who is a tax resident of South Africa (SA) in terms of the definition of a ’resident’ in section 1(1) of the Income Tax Act No. 58 of 1962 and read with Article 4 of the Double Taxation Agreements (DTA) dealing with determination of residence.