1) An amount shall be deemed to have accrued to any person from a source within the Republic if it has been received by or has accrued to or in favour of such person by virtue of--
a) Deleted by section 7 of Act 59 of 2000;
b) the use or right of use in the Republic of, or the grant of permission to use in the Republic –
i) any patent, design, trade mark, copyright, model, pattern, plan, formula or process or any other property or right of a similar nature; or
ii) motion picture film, or any film or video tape or disc, any sound recording or advertising matter, contemplated in section 35;
bA) the imparting of or undertaking to impart any scientific, technical, industrial or commercial knowledge or information for use in the Republic or rendering or undertaking to render any assistance or service in connection with the application or utilization of such knowledge or information, as contemplated in section 35;
c) Deleted by section 7 of Act 59 of 2000;
cA) any contract made by such person for the disposal of any mineral (including natural oil) won by him or her in the course of mining operations carried on by him or her under any-
i) mining authorization granted under the Minerals Act, 1991 (Act No. 50 of 1991), or
ii) prospecting right, mining right, exploration right or production right or mining permit issued in terms of the Mineral and Petroleum Resources Development Act, 2002 (Act No. 28 of 2002),
wheresoever such contract was made or such mining operations were carried on;
d) Deleted by section 7 of Act 59 of 2000;
e)
i) any services rendered by such person to or work or labour done by such person for or on behalf of any employee in the national or provincial sphere of government, or any municipality in the Republic or any national or provincial public entity if not less than 80 per cent of the expenditure of such entity is defrayed directly or indirectly from funds voted by Parliament, notwithstanding that such services are rendered or that such work or labour is done outside the Republic, provided such services are rendered or such work or labour is done in accordance with a contract of employment entered into with the Government or municipality or national or provincial public entity; or
ii) the holding of a public office to which such person has been appointed or is deemed to have been appointed in terms of an Act of Parliament, notwithstanding that such public office is held outside the Republic :
(proviso deleted by the Revenue Laws Amendment Act, 74 of 2002)
f) Deleted by section 7 of Act 59 of 2000;
[deleted by Revenue Laws Amendment Act No. 20 of 2006]
g) any pension or annuity granted to such person, wheresoever payment of that pension or annuity is made and wheresoever the funds from which payment is made are situate--
i) by the government of the Republic in the national, provincial or local sphere; or
ii) by any person, whether residing or carrying on business in the Republic or not, if the services in respect of which that pension or annuity was granted were performed within the Republic for at least two years during the ten years immediately preceding the date from which the pension or annuity first became due: Provided that if the pension or annuity was granted in respect of services which were rendered partly within and partly outside the Republic, only so much of such pension or annuity as bears to the amount of such pension or annuity the same ratio as the period during which the services were rendered in the Republic bears to the total period during which the services were rendered, shall be deemed to be derived from a source within the Republic: Provided further that any services rendered in the territory of the former Republic of Transkei, Bophuthatswana, Venda or Ciskei shall be deemed to have been rendered within the Republic;
h) a judicial order or written agreement of separation or an order of divorce, if the taxable income of such person's spouse or former spouse has been reduced by such amount in terms of section 21, wheresoever such judicial order or order of divorce was granted or such agreement was made or such amount is paid or payable and whether such person's spouse or former spouse is resident in or out of the Republic.
1A) For the purposes of paragraph (g)(ii) the services referred to in paragraph (fA) shall be deemed to have been performed within the Republic.
2) The capital gain or capital loss from the disposal of an asset of a person shall be deemed to be from a source in the Republic, where –
a) in the case of immovable property held by that person or any interest or right of whatever nature of that person to or in immovable property, that property is situated in the Republic;
b) in the case of any other asset–
i) that person is a resident and-
aa) that asset is not attributable to a permanent establishment of that person which is situated outside the Republic; and
bb) the proceeds from the disposal of that asset are not subject to any taxes on income payable to any sphere of government of any country other than the Republic; or
ii) that person is not a resident, but that asset is attributable to a permanent establishment of that person which is situated in the Republic:
Provided that for the purpose of this subsection, an interest in immovable property held by a person includes any equity shares in a company or ownership or the right to ownership of any other entity or a vested interest in any assets of any trust, if-
aa) 80 per cent or more of the market value of those equity shares, ownership or right to ownership or vested interest, as the case may be, at the time of disposal thereof, attributable directly or indirectly to immovable property, held otherwise than as trading stock; and
bb) in the case of a company or other entity,that person (whether alone or together with any connected person in relation to that person) holds at least 20 per cent of the equity shares in that company or ownership or right to ownership of that other entity
3) Deleted by section 7 of Act 28 of 1997.
4) Deleted by section 7 of Act 28 of 1997.
5) Deleted by section 7 of Act 59 of 2000.
6) Any interest as defined in secion 24J shall for the purposes of this Act be deemed to have been recieved or accrued froma source within the Republic, where such interest was derived from the utilisation or application in the Republic by any person of any funds or credit obtained in terms of any form of interest-bearing arrangement.
7) For the purposes of sebsection (6) the place of utilisation or application shall, until the contrary is proved, be deemed to be, in the case where such funds are or credit is utilised or applied by--
a) a natural person, the place where such person is ordinarily residnet; or
b) a person other than a natural person, its place of effective management.