In general, a ‘resident’, as defined in s1 of the Income Tax Act (Act), is taxed on his worldwide income, irrespective of where the income is earned. On the other hand, non-residents are only taxed on income from a South…

Tax in South Africa As the tax status of South African residents and non-residents may differ, it is important for an employee to determine his/her status. Two separate tests are applied to determine whether or not a person is a…