QUESTION 3 (15 MARKS)
Lafika Segoboye, aged 24, was born in Gaborone, Botswana. He is an excellent soccer player who
joined Twatsi’s Football club during his secondary years in high School. Upon matriculation, he decided
to pursue further studies in South Africa. He came to Cape Town on 1 March 2015 owing to a delay in
Visa processing, to study for a B. Juris & LLB law degree at the University of Cape Town (UCT), which he
completed in December 2019. It was his intention to return to Botswana upon completion of his
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studies after his studies, as his whole life is back home, friends, family and his team. He only left South
Africa 3 times during his years of studying for short visits to Botswana, for a week (7 days) in each trip,
during 2016, 2017, 2018, 2019 and 2020 years of assessment.
Lafika graduated top of his class and Mashilingi Attorneys Inc offered him a one-year trainee contract
at its Cape Town office, on the 1 March 2020. Lafika thought this would be a good idea as he needed
some work experience and impress his family back in Botswana.
Due to his underperformance, the trainee contract did not go as well as he had hoped for and, at this
point he felt very home sick, he decided to return to Botswana sooner than expected. He planned to
return via air with South African Airways (SAA).
On 1 September 2020 he boarded an SAA flight to Botswana.
Lafika has the following recorded in his records for the 2021 year of assessment:
Salary from March 2020 to August 2020 from Mashilingi Attorneys Inc R90 000
Value of free meal voucher given by SAA due to delayed flight R1 000
Total R91 000
Since leaving South Africa on 1 September 2020 with SAA, Lafika has not been back to South Africa at
all.
REQUIRED:
On 10 November 2020 Lafika Segoboye received an assessment from SARS for the 2021 year of
assessment indicating a taxable income of R91 000. Explain to Lafika if this assessment is correct.
Note: Your discussion must include reference to his residency status (including dates and
requirements), and any remedies available to him (if any)