This guide provides general guidelines dealing with –
• Foreign income received by or accrued to an individual (natural person) who is a South African resident (resident);
• Income received by or accrued to an individual, who is not a South African resident (non-resident), from a source within South Africa; and
• The treatment of capital gains in the hands of a resident or a non-resident.
• Foreign income received by or accrued to an individual (natural person) who is a South African resident (resident);
• Income received by or accrued to an individual, who is not a South African resident (non-resident), from a source within South Africa; and
• The treatment of capital gains in the hands of a resident or a non-resident.