The political stability of South Africa.

The exchange rate fluctuations.

The local cost of living.

The tax treaties between South Africa and their country of residence.

They will be taxed at the same rate as South African residents.

They can avoid tax by reinvesting the proceeds in South Africa.

 They may be subject to Capital Gains Tax (CGT) on the sale.

 They will not be taxed on the sale of property.

The income is taxed at a flat rate regardless of distribution.

The trust pays tax on the income, and beneficiaries are exempt.

The income is taxed in the hands of the trust only.

The income is taxed in the hands of the beneficiaries if distributed.

It is taxed at a reduced rate of 15%.

 It is taxed at the trust's tax rate.

 It is exempt from tax.

 It is taxed at the individual beneficiary's tax rate.

R42,000

R21.000

R84,000

R0+

The person performs services mainly at the client’s premises under supervision of the client.

The person provides services using own equipment, controls own working hours, and bears financial risk.

The person provides specialized services independently for multiple clients.

The person is a non-resident rendering consultancy services to a Namibian employer.

100%

20%

None

80%

The trust is exempt under section 64F because it is a resident trust.

Jupiter Ltd must withhold dividends tax of R80,000 (20%) from Orion Trust, as the trust did not submit an exemption declaration.

The dividends tax liability transfers to the beneficiaries since the trust distributed the dividend within the same tax year.

The beneficiaries, being natural persons, are liable for dividends tax upon distribution by the trust.

A dividend paid to a South African resident company.

A dividend paid to a natural person on listed shares.

A dividend paid to a non-resident company.

A dividend paid to a foreign shareholder without a declaration.

When the employer has applied for, but not yet received, a SARS directive confirming that no employees’ tax is to be withheld.

When the remuneration relates to services rendered outside South Africa and the employer is a non-resident without a South African permanent establishment.

When SARS has issued a directive in terms of paragraph 11 or an exemption certificate authorizing non-withholding.

When remuneration constitutes foreign employment income that the employee reasonably expects to be exempt under section 10(1)(o)(ii).