Walter Wentworth lives in South Africa. He was on holiday in Australia for the last 92 days of the 2021 year of assessment. - Venicia Ltd (5 Marks) Venicia Ltd is incorporated in South Africa. It carries on business in Europe. Its place of effective management is in Lucerne, Switzerland. Its year of assessment ends on the last day of February. REQUIRED: Indicate if the above persons will be subject to normal tax in South Africa for the 2021 year of assessment. (Ignore the provisions of a double tax agreement that may be applicable.)