100+ Free SARS Tax Learnership Assessment Practice Questions

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The SARS Tax Learnership & Graduate Assessment features 100 multiple-choice questions with a 2-hour time limit and has no candidate fee (R0). Administered by SARS, it evaluates candidates on Income Tax, Deductions, VAT, CGT, PAYE, the Tax Administration Act, and professional ethics. Achieving at least 60% is typically required to pass this stage.

Sample SARS Tax Learnership Assessment Practice Questions

Try these sample questions to test your SARS Tax Learnership Assessment exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which of the following elements is NOT a requirement of the general definition of 'gross income' in Section 1 of the Income Tax Act 58 of 1962 for a South African tax resident?

A.The source of the amount must be within South Africa

B.The amount must be received by or accrued to the person

C.The amount must be in cash or otherwise

D.The amount must not be of a capital nature

Explanation: Under Section 1 of the Income Tax Act, a South African resident is taxed on their worldwide income, meaning the source of the amount is irrelevant. For non-residents, however, only income from a source within or deemed to be within South Africa qualifies as gross income.

2In South African tax case law, which landmark case confirmed that an amount 'accrues' to a taxpayer when they acquire a vested right to it, representing an entitlement to claim payment?

A.CIR v People's Stores (Southend) Pty Ltd

B.Lategan v CIR

C.CIR v Golden Dumps Pty Ltd

D.CIR v Genn & Co Pty Ltd

Explanation: In CIR v People's Stores (Southend) Pty Ltd, the Appellate Division confirmed that an amount accrues when a taxpayer becomes entitled to it (vested right) in the tax year, even if payment is deferred to a future date. This case reaffirmed the core principle established in Lategan v CIR.

3To be deemed a tax resident under the physical presence test in South Africa, an individual must be physically present in the Republic for more than 91 days in the current tax year, more than 91 days in each of the five preceding tax years, and how many days in total over those five preceding years?

A.More than 915 days

B.More than 183 days

C.More than 365 days

D.More than 730 days

Explanation: The physical presence test requires three conditions: (1) more than 91 days in the current tax year, (2) more than 91 days in each of the five preceding tax years, and (3) more than 915 days in aggregate over those five preceding tax years.

4Which Appellate Division case is regarded as the leading modern South African authority on when an individual is 'ordinarily resident', holding that a person is ordinarily resident in the country of their usual or principal residence — their real home?

A.CIR v Kuttel

B.Cohen v CIR

C.Stott v CIR

D.CIR v Leydenberg Platinum Ltd

Explanation: In CIR v Kuttel, the Appellate Division held that a person is 'ordinarily resident' in the country of their usual or principal residence, described as their real home. Kuttel is the leading modern authority on individual residence; the earlier Cohen v CIR judgment is the source of the description of ordinary residence as the country to which a person would naturally return from their wanderings.

5Under the Income Tax Act, where is a company incorporated outside South Africa deemed to be a South African tax resident?

A.If its place of effective management is located in South Africa

B.If the majority of its shareholders reside in South Africa

C.If it earns more than 50% of its revenue from South African customers

D.If its registered office or public officer is physically in South Africa

Explanation: Section 1 of the Income Tax Act defines a resident company as one which is incorporated, established, or formed in South Africa, or which has its place of effective management (POEM) in South Africa. POEM is where key management and commercial decisions are made.

6Which of the following is the leading case that established that when determining whether a transaction is capital or revenue in nature, the taxpayer's subjective intention (both at acquisition and disposal) is the dominant factor?

A.CIR v Stott

B.CIR v Visser

C.CIR v Nel

D.CIR v Lever Brothers & Unilever Ltd

Explanation: In CIR v Stott, the court held that a taxpayer's subjective intention is of primary importance in deciding if an asset was held as capital or as trading stock. The court noted that a taxpayer is entitled to realize an investment asset to the best advantage without necessarily turning it into a trade.

7What did the court determine in the landmark case of CIR v Lever Brothers & Unilever Ltd regarding the source of income?

A.The source of income is the originating cause of the income, which is the rendering of services or provision of capital, not the location of payment.

B.The source of interest is always where the debtor is resident or registered.

C.All services rendered outside South Africa are deemed to be from a South African source if the contract was signed in South Africa.

D.The source of dividend income is the country where the underlying profits were earned.

Explanation: In CIR v Lever Brothers & Unilever Ltd, Watermeyer CJ established that the source of income is the originating cause of that income (what the taxpayer did to earn it). The originating cause in the case of interest was the provision of credit (capital), which occurred where the credit was made available, not where the contract was signed or payment made.

8In terms of Section 9 of the Income Tax Act, under what condition is income from services rendered by an employee outside South Africa deemed to be from a South African source?

A.If the services are rendered for or on behalf of the South African government or a constitutional institution

B.If the employer is a South African tax resident and pays the salary into a South African bank account

C.If the employee spends more than 183 days in South Africa during that year

D.If the employment contract was concluded within South Africa

Explanation: Section 9(2)(h) deems services rendered outside South Africa to be from a South African source if they are rendered for or on behalf of the South African government, a provincial administration, or a local authority, subject to certain conditions.

9A taxpayer under the age of 65 receives local interest of R30,000 during the tax year. What portion of this interest is exempt from normal income tax under Section 10(1)(i)?

A.R23,800

B.R30,000

C.R34,500

D.R0 (Interest is fully taxable)

Explanation: Section 10(1)(i) provides an interest exemption on local interest earned by natural persons. The exemption is capped at R23,800 for individuals under 65 years of age, meaning R23,800 is exempt and the remaining R6,200 is included in taxable income.

10To qualify for the foreign employment income exemption under Section 10(1)(o)(ii), a South African tax resident must work outside South Africa for a minimum of how many days during any 12-month period?

A.More than 183 days in total, including at least 60 continuous days

B.More than 183 days in total, with no requirement for continuous days

C.More than 91 days in total, including at least 30 continuous days

D.More than 365 days in total, including at least 183 continuous days

Explanation: Section 10(1)(o)(ii) exempts foreign employment remuneration up to R1.25 million if the employee is outside South Africa rendering services for more than 183 full days in aggregate during any 12-month period, of which at least 60 days must be continuous.

About the SARS Tax Learnership Assessment Exam

The SARS Tax Learnership and Graduate-in-Training Recruitment Assessment is a comprehensive evaluation designed to select high-caliber candidates for the South African Revenue Service (SARS) Tax Graduate-in-Training and tax learnership programmes. The assessment measures competency across key tax domains including the Income Tax Act 58 of 1962 (gross income, residency, and source), deductions and capital allowances, the VAT Act 89 of 1991 (standard-rated, zero-rated, and exempt supplies), CGT basics under the Eighth Schedule, PAYE and employee benefits under the Fourth and Seventh Schedules, the Tax Administration Act 28 of 2011 (SARS audit powers, disputes, and penalties), and alignment with the core SARS values of integrity, transparency, and professional service.

Assessment

100 multiple-choice questions (covering Income Tax, Deductions, VAT, CGT, PAYE, Tax Administration, and SARS Ethics)

Time Limit

2 hours

Passing Score

60%

Exam Fee

R0 (South African Revenue Service (SARS), South Africa)

SARS Tax Learnership Assessment Exam Content Outline

20%

Income Tax Act & Gross Income Framework

Covers the Income Tax Act 58 of 1962, the definition of gross income, residency rules, source of income, and exempt income.

20%

Tax Deductions & Allowances

Covers the general deduction formula (Section 11(a)), capital allowances, specific deductions, and prohibited deductions (Section 23).

15%

Value-Added Tax (VAT) Act

Covers the VAT Act 89 of 1991, standard-rated, zero-rated, and exempt supplies, input vs output tax, and VAT registration requirements.

10%

Capital Gains Tax (CGT) & Special Taxes Basics

Covers the Eighth Schedule principles, base cost, base cost exclusions, annual exclusions, and inclusion rates.

15%

Employees' Tax (PAYE) & Administrative Systems

Covers PAYE, Provisional Tax, Fourth Schedule, employee vs independent contractor, and monthly declarations (EMP201/EMP501).

10%

Tax Administration Act & Compliance

Covers the Tax Administration Act 28 of 2011, powers of SARS, audits, assessments, penalties, dispute resolution, and taxpayer rights/duties.

10%

SARS Values, Ethics & Customer Service

Covers the SARS Code of Conduct, integrity, transparency, professional service, and the SARS Service Charter.

How to Pass the SARS Tax Learnership Assessment Exam

What You Need to Know

Passing score: 60%
Assessment: 100 multiple-choice questions (covering Income Tax, Deductions, VAT, CGT, PAYE, Tax Administration, and SARS Ethics)
Time limit: 2 hours
Exam fee: R0

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

SARS Tax Learnership Assessment Study Tips from Top Performers

1Ensure you know the Section 1 'gross income' definition, especially key case law like People's Stores (accruals), Lategan, and Kuttel (residency).

2Review the general deduction formula under Section 11(a) read with Section 23(g), and understand the difference between repairs (11(d)) and capital improvements.

3Understand the VAT thresholds (R1 million compulsory, R50,000 voluntary), zero-rated basic foodstuffs, exempt residential rents, and denied input tax on passenger vehicles.

4Know the employee benefits under the Fourth and Seventh Schedules (company car calculation, low-interest loans, medical aid credits).

5Learn the Tax Administration Act processes, specifically the 80-day objection timeframe, understatement penalties, and search and seizure rules.

Frequently Asked Questions

What is the SARS Tax Learnership / Graduate Assessment?

It is an entry-level technical and aptitude evaluation administered by the South African Revenue Service (SARS) to select applicants for its prestigious Tax Graduate-in-Training and tax learnership programs.

Is there a fee to write this assessment?

No, there is no candidate fee (R0). SARS recruitment assessments are entirely free, and SARS warns the public against anyone claiming to charge application or testing fees.

What qualifications are required to apply for the programme?

Applicants must hold an NQF Level 6 or 7 qualification in Taxation, Accounting, Auditing, Law, or Economics from a recognized South African university, hold a valid driver's license, and pass credit, tax compliance, and criminal background checks.

What tax areas are tested on the exam?

The assessment tests foundational knowledge of South African tax law, including the Income Tax Act 58 of 1962, the VAT Act 89 of 1991, the Tax Administration Act 28 of 2011, employee benefits under the Fourth and Seventh Schedules, CGT basics, and the SARS Code of Conduct.

What is the passing score for the assessment?

A score of 60% or higher is generally expected to pass the technical assessment stage, though final selection depends on the candidate's ranking in the competitive pool and subsequent interviews.

What is the Tax compliance status requirement?

As representatives of the revenue service, all applicants must have a compliant tax status with SARS, meaning they have no outstanding tax returns or unresolved tax debts in their personal capacity.