Question text

Which statement is correct when applying the physical presence test in determining the residency of an individual:

Select one:

a$.$

The individual must be physically present in South Africa for a period not exceeding $91$ days in total during those five preceding years of assessment.

b$.$

The individual must be physically present in South Africa for a period or periods exceeding $915$ days in total during the year of assessment under consideration.

c$.$

The individual must be physically present in South Africa for a period or periods exceeding $91$ days in total during each of the five years of assessment preceding the year of assessment under consideration.

d$.$

The individual must be physically present in South Africa for a period or periods exceeding $91$ days in total during the five preceding years of assessment