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

Question 1

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

Question 2

In South African tax case law, which landmark case confirmed that an amount 'accrues' to a taxpayer when they acquire a vested right to it, representing an entitlement to claim payment?

CIR v People's Stores (Southend) Pty Ltd Lategan v CIR CIR v Golden Dumps Pty Ltd CIR v Genn & Co Pty Ltd

Correct Answer:

CIR v People's Stores (Southend) Pty Ltd

Question 3

To be deemed a tax resident under the physical presence test in South Africa, an individual must be physically present in the Republic for more than 91 days in the current tax year, more than 91 days in each of the five preceding tax years, and how many days in total over those five preceding years?

More than 915 days More than 183 days More than 365 days More than 730 days

Correct Answer:

More than 915 days

Question 4

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

Question 5

Under the Income Tax Act, where is a company incorporated outside South Africa deemed to be a South African tax resident?

If its place of effective management is located in South Africa If the majority of its shareholders reside in South Africa If it earns more than 50% of its revenue from South African customers If its registered office or public officer is physically in South Africa

Correct Answer:

If its place of effective management is located in South Africa

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About this Exam

Prepare with the SARS Tax Learnership Assessment Practice Questions - South Africa SARS Tax Graduate-in-Training Recruitment Assessment Exam practice quiz. This question bank includes 100 questions covering section, income, south, african, and taxpayer. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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

This practice set contains 100 questions from the matching question bank and focuses on section, income, south, african, and taxpayer. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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

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