QUESTION ONE [25] Cirias Bates emigrated from South Africa on 31 October 2016. He has since become ordinarily resident outside South Africa. He has not been back to South Africa. Throughout the period 1 March 2015 to 31 October 2016 (245 days) he was physically present in South Africa. In the 2016 year of assessment he was physically present in South Africa. In the 2015 year of assessment he was physically present in South Africa for the entire year of assessment that is 365 days. In the 2014 year of assessment he spent a total of 61 days outside South Africa. In the 2013 and 2012 years of assessment he was physically present in South Africa for the entire year of assessment that is 365 days each year. He has been asked to work on a contract in South Africa during the 2018 year of assessment. This will require him to be physically present in South Africa for 240 days during the 2018 year of assessment.

You are required to state whether Cirias Bates will be regarded as a resident according to the physical presence test applied by the Receiver of Revenue (SARS).