Mr Naidoo is not a resident of the Republic. His employer from India sent him over to South Africa to work and gain experience in his field of accounting. The days he spent in South Africa during the years of assessment were as follows: Year Days spent in South Africa 2014 103 2015 115 2016 194 2017 211 2018 343 2019 316 2020 97 He returned to India during 2019 and did not return to South Africa again. Ignore any double-tax agreement between the two countries. REQUIRED: Determine whether Mr Naidoo will be classified as a resident for South African income tax purposes, for each of the years of assessment. QUESTION FIVE [15] Differentiate with examples between tax avoidance and tax evasion and explain the consequences of both.