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South African National and Resident

South African National is defined as-

  • A South African Citizen
  • A South African body corporate established in terms of a law of the Republic with a place of business in the Republic
  • A South African Trust in which
    • The majority of trustees having the controlling power at any given time are South Africa  nationals, and
    • A majority of the beneficial interests are held by such South African nationals
  • The Government of the Republic.

South African Resident is defined as

  • A natural person whose permanent place of abode is in the Republic
  • A natural person whose domicile is in the Republic
  • A body corporate, wherever incorporated, that has its principal place of business in the Republic (external registered company)
  • A trust which
    • The majority of trustees having the controlling power at any given time are South African residents, and
    • A majority of the beneficial interests are held by such South African residents.

NB.  A natural person is any human being as opposed to a legal or juristic person such as companies, closed corporations, statutory bodies etc.

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