The definition of resident will be amended to remove anomalies. 

Currently the VAT Act defines a resident of the republic in the same way as the Income Tax Act, but then also includes a non-resident who is carrying on "an enterprise or other activity" in the republic and has a fixed place in South Africa relating to such enterprise or other activity. The budget states that the definition of resident of the Republic will be amended "to remove anomalies", which we can only assume will relate to non-residents who are conducting "other activities" as it is not clear what other activities would trigger South African residence for VAT purposes.