50.    Rental periods

A natural person or a beneficiary of a special trust or a spouse of that person or beneficiary must for purposes of paragraph 49 be treated as having used a residence for domestic purposes during any continuous period of absence therefrom (not exceeding five years) while that residence was being let, if-

(a)     that person or beneficiary or spouse resided in that residence as a primary residence for a continuous period of at least one year prior to and after any such period;

(b)     no other residence was treated as the primary residence of that person or beneficiary of a special trust during any such period; and

[Paragraph (b) substituted by section 75 of Act 15 of 2016 effective on 19 January 2017]

(c)     that person or beneficiary or spouse was-

(i)      temporarily absent from the Republic; or

(ii)     employed or engaged in carrying on business in the Republic at a location further than 250 kilometers from that residence.