South African residence of natural persons

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 163

S.A. Cases Cited :

Cohen v CIR

CIR v Kuttel 1992 (3) SA 242 (A)

S.A. Legislation :

Revenue Laws Amendment Act 59 of 2000

Subject :

Income tax

Taxation

Domicile in taxation

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