SARS Tax Learnership Assessment Practice Questions - South Africa SARS Tax Graduate-in-Training Recruitment Assessment Exam

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Which Appellate Division case is regarded as the leading modern South African authority on when an individual is 'ordinarily resident', holding that a person is ordinarily resident in the country of their usual or principal residence — their real home?

CIR v Kuttel Cohen v CIR Stott v CIR CIR v Leydenberg Platinum Ltd

Correct Answer:

CIR v Kuttel

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