A person's usual place of residence is where she is ordinarily resident

Authors :

Olivier, L

Journal Title :

South African Mercantile Law Journal

Citation :

(2007) 19 SA Merc LJ 97

S.A. Cases Cited :

CIR v Lever Brothers & Unilever Ltd 14 SATC 1

Cohen v CIR 1946 AD 174

ITC 1807 (2006) 68 SATC 154

ITC 1668 61 SATC 444

S.A. Legislation :

Income Tax Act 58 of 1962 s. 9(7) Seventh Schedule

Subject :

Taxation, Double

Taxation of aliens

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