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

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Which of the following elements is NOT a requirement of the general definition of 'gross income' in Section 1 of the Income Tax Act 58 of 1962 for a South African tax resident?

The source of the amount must be within South Africa The amount must be received by or accrued to the person The amount must be in cash or otherwise The amount must not be of a capital nature

Correct Answer:

The source of the amount must be within South Africa

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