{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "za.tax.cessation_330",
  "versions": [
    {
      "rule_id": "za.tax.cessation_330",
      "version": "2026.1",
      "jurisdiction": "ZA",
      "title": "South Africa 330-day cessation — ADVISORY",
      "summary": "Income Tax Act s.1(1) 'resident', proviso (B): a person resident under the physical presence test is DEEMED NOT to have been resident from the day they ceased to be physically present, where they then stay outside South Africa for a continuous period of at least 330 full days. The counter tracks your longest continuous absence from South Africa; any part-day of presence breaks it.",
      "evaluator": "contiguous_stay",
      "determinative": false,
      "official_source_url": "https://www.sars.gov.za/wp-content/uploads/Legal/Notes/LAPD-IntR-IN-2012-04-Resident-definition-natural-person-physical-presence.pdf",
      "last_verified": "2026-09-01",
      "effective_from": "2002-03-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "tax_year",
          "start_month": 3,
          "start_day": 1
        },
        "countries": [
          "ZA"
        ],
        "contiguous": {
          "mode": "continuous_absence",
          "length_days": 330
        }
      },
      "notifications": [],
      "notes": [
        "Statutory proviso (B), read 1 September 2026: outside the Republic 'for a continuous period of at least 330 full days immediately after the day on which such person ceases to be physically present … such person shall be deemed not to have been a resident from the day on which such person so ceased to be physically present'. The absence clock runs from the day AFTER departure; the cessation is effective FROM the departure day — retroactive, not prospective (IN4 §4.4 worked example: absent from 1 December, non-resident from 30 November).",
        "'Full days' — any part-day of South African presence breaks the run (strict mode, no disregarded returns).",
        "Applies only to persons who were resident BY PHYSICAL PRESENCE; the ordinarily resident cease differently (intent — IN3). Advisory: the deeming's effect on your year depends on facts this counter cannot see."
      ]
    }
  ]
}