Sandra Cruise is ordinary resident in a northern$-$hemisphere country. She has been retired

for a number of years. She is $69$ years old.

She does not enjoy the cold northern$-$hemisphere winter and has therefore, each year,

travelled to Cape Town where she stays in a holiday cottage from $1$ October each year until

$31$ March the following year. She purchased this holiday cottage primarily for this purpose

since she enjoys the warm weather that Cape Town experiences during that time of year.

She made her first trip to Cape Town in the $2017$ year of assessment when she stayed in

South Africa from $1$ October $2016$ till $31$ March $2017.$ She has made the same trip every

year since then.

Sandra$$s receipts and accruals for the $2023$ year of assessment were as follows:

$-$ A social security pension the equivalent of R$100000$ from the country that she is a

resident of$.$

$-$ An annuity the equivalent of R$80000$ from her former employer as a result of the $30$

years employment that she had with it$.$ None of these years were spent in South

Africa.

$-$ Rentals of R$36000.$ The rentals are earned from her holiday cottage in Cape Town.

She lets it to tenants at a market$-$related rental for the six months of the year that she

is not in Cape Town. For this six month period she incurred in the determination of

her taxable income deductible expenditure of R$15000$ in earning these rentals.

$-$ Interest of R$45000$ from a bank in South Africa. It is not from a $$tax free investment$.$

The interest accrues to her annually in arrears on the last day of February.

$-$ Local dividends from listed South African companies of R$17000.$

Required

$1\mathrm{.}1.$ Determine if Sandra Cruise is a resident of the republic for the $2023$ year of

assessment. $(10)$

$1\mathrm{.}2$ Calculate her South African taxable income for the $2023$ year of assessment. $(20)$