Gross income - Residency

Question 1

Facts:
A TP owned a flat in Johannesburg, moved overseas for work for 2 years and leased his flat.

Answer 1

Cohen

Issue:
Is the TP ordinarily resident in SA while working overseas for 2 years?

Principle:
A person is ordinarily resident in the country to which he intends to return from all his wanderings. The country he regards as his real home.

Question 2

Facts:
A TP emigrated to America and started their life there. He returned to SA regularly to pursue business interest and take part in yachting activities. During these periods he stayed in his home in CPT, where he maintained and renovated his house.

Answer 2

Kuttel

Issue:
Is the TP ordinarily resident in SA?

Principle:
A person is ordinarily resident where the person’s principle residence is - where the person is habitually and normally resident.