48.    Disposal and acquisition of primary residence

A natural person or a beneficiary of a special trust or a spouse of that person or beneficiary must for purposes of paragraph 47 be treated as having been ordinarily resident in a residence for a continuous period (not exceeding two years), if that natural person, beneficiary or spouse did not reside in that residence during that period for any of the following reasons-

(a)     at the time the residence was the primary residence of that natural person or special trust it had been offered for sale and vacated due to the acquisition or intended acquisition of a new primary residence;

(b)     that residence was being erected on land acquired for that purpose in order to be used as the primary residence of that natural person or special trust;

(c)     the residence had been accidentally rendered uninhabitable; or

(d)     the death of that natural person, beneficiary or spouse.

[Paragraph 48 substituted by section 45 of Act 20 of 2021]