A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions.
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Date
2016
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Abstract
The nexus between a natural person’s income and their liability to tax in South Africa
on their income, regardless of the location of its source, subject to statutory relief and
international agreements, is the individual’s status as an income tax resident in
South Africa.
The criterion for determining the place of residence of an individual in the context of
income tax can be uncertain and difficult to determine due to the case law approach
imposed by the definition of the term ‘resident’ in the Income Tax Act.
Through an analysis of the legislation, case law and guidelines, primarily in South
Africa and the United Kingdom, the dissertation queries whether the current
legislation and case law in South Africa is adequate to deal with the determination of
the place of residence of an individual in the context of income tax legislation in
South Africa and if a new statutory definition of residence should be considered.
Description
Master of Laws in Law and Management Studies. University of KwaZulu-Natal, Pietermaritzburg, 2016.
Keywords
Income tax - Law and legislation - South Africa., Tax collection - South Africa., Theses - Law Multidisciplinary.