An individual will be regarded to be physically present in South Africa if: Question 18Answer a. They are present for at least 91 days in total during the current tax year b. They are present for at least 91 days in total during the current tax year c. None of these d. They are present for at least 91 days in total during the current tax year and they are present for at least 91 days in total during the current tax year and they are present for at least 915 in total during the previous five tax years