$1\mathrm{.}1$Benni is a spanish colitizen who is ordinarily a resident in spain. during a work trip in $2018$ and $2019,$he wa in south africa from $3$ may $2018$ until $15$ february $2019.$ He enjoyed his stay in south africa and visited again from $1$ june $2020$ to $31$ December $2020.$during november $2021$ and December $2021,$Bennie again visited south africa for eight weeks. during $2022,$he visited south africa once more from $1$ October $2021$ to $31$ December $2022$ for $92$ days. he also visited south africa again from $01$ October $2023$ to $31$ December $2023.1\mathrm{.}2$ Dumisani uses street vendors to sell pirated versions of well known DVDs to the general republic. his income from these activities amounted to R$110000$ for the $2024$ year oc assessment. discuss in detail whether the above persons will be subject to normal tax in south africa for the $2024$ year of assessment.