During the 2024 year of assessment, Rosa took an extended leave of absence from work to spend a few months (122 days in total) with her aging parents in Cape Town, South Africa. Prior to the 2024 year of assessment, since her emigration, Rosa spent only the month of December (31 days) each year in South Africa, visiting family and catching up with old friends. The following information relates to Rosa's receipts and accruals for the year of assessment ended 29 February 2024 (she is not considered to have any 'permanent establishment' as defined in section 1 of the Income Tax Act, inside or outside the Republic): ⋅ A salary of R2 100 000 (Rand equivalent) from her employment with Medsearch (an institute for medical research, resident in France). Rosa's research is based at the institute's main research laboratory situated in Paris. She signed her employment contract in South Africa, prior to her emigration; ⋅ Gross rentals of R600 000 from the letting of her former residence situated in Cape Town, South Africa; ⋅ Gross dividends of R22 150 from her shareholdings in South African companies listed on the Johannesburg Stock Exchange (JSE). None of these companies are regarded as a REIT or a controlled company, as defined; ⋅ Dividends from foreign companies (companies resident outside South Africa) amounted to R38 650 (Rand equivalent) for the 2024 year of assessment - Rosa does not hold at least 10