Joe stein was a lecturer employed by the Wits University, in South Africa. For the past...

 

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Joe stein was a lecturer employed by the Wits University, in South Africa. For the past 15 years Wits has had a lecturer exchange program in partnership with the University of Sydney in Australia. This exchange program provides lecturers with the opportunity to spend extended periods of time at the partnering universities. During the periods abroad the monthly salaries of the lecturers partaking in this program is covered by the university they are visiting. Joe has made use of this opportunity and has spent increasing amounts of time at the University of Sydney over the last couple of years. Since 2019 Joe has relocated his wife and two children to Australia permanently. His children attend an international school in Sydney and his wife volunteers at a shelter for abused animals across the road from their children's school on a permanent weekly basis. In January 2019 Joe was offered a full-time lecturing position at the University of Sydney and has subsequently quit his position at Wits University in order to pursue this full-time position in Sydney. In February 2019 Joe sold their family home in Northcliff and shipped all their furniture to Australia. Joe deems himself not to be ordinarily resident in South Africa anymore, but he is worried about his tax residency based on the physical presence test. The amount of time Joe has spent in South Africa over the last couple of years are as follows: 2014-235 days 2015-220 days 2016-185 days 2017 - 153 days 2018-122 days 2019-92 days REQUIRED: a) Advise Joe on whether he will be taxed in South Africa on his worldwide income for the 2019 year of assessment based on the physical presence test requirements and its application thereof. (10) (b) Explain whether Joe will be taxed on any income in South Africa if he is found NOT to be a South African tax resident for his 2019 year of assessment. (1) (c) State two law cases and their principles that led to the meaning of 'ordinarily resident'. (4) Joe stein was a lecturer employed by the Wits University, in South Africa. For the past 15 years Wits has had a lecturer exchange program in partnership with the University of Sydney in Australia. This exchange program provides lecturers with the opportunity to spend extended periods of time at the partnering universities. During the periods abroad the monthly salaries of the lecturers partaking in this program is covered by the university they are visiting. Joe has made use of this opportunity and has spent increasing amounts of time at the University of Sydney over the last couple of years. Since 2019 Joe has relocated his wife and two children to Australia permanently. His children attend an international school in Sydney and his wife volunteers at a shelter for abused animals across the road from their children's school on a permanent weekly basis. In January 2019 Joe was offered a full-time lecturing position at the University of Sydney and has subsequently quit his position at Wits University in order to pursue this full-time position in Sydney. In February 2019 Joe sold their family home in Northcliff and shipped all their furniture to Australia. Joe deems himself not to be ordinarily resident in South Africa anymore, but he is worried about his tax residency based on the physical presence test. The amount of time Joe has spent in South Africa over the last couple of years are as follows: 2014-235 days 2015-220 days 2016-185 days 2017 - 153 days 2018-122 days 2019-92 days REQUIRED: a) Advise Joe on whether he will be taxed in South Africa on his worldwide income for the 2019 year of assessment based on the physical presence test requirements and its application thereof. (10) (b) Explain whether Joe will be taxed on any income in South Africa if he is found NOT to be a South African tax resident for his 2019 year of assessment. (1) (c) State two law cases and their principles that led to the meaning of 'ordinarily resident'. (4)

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a Based on the physical presence test Joe will not be taxed in South Africa on his worldwide income ... View the full answer