You have been approached by a friend of the family, Lucas, who has asked you to assist in providing some tax advice. [20] Lucas emigrated from South Africa in 2014 fearing the country would end up in turmoil. He runs a very successful tyre business in Australia. He visits South Africa on an occasional basis but has no intention of returning permanently to South Africa. He enjoys the summers here, and has spent the following time in South Africa since emigrating: 2017 – 32 days 2018 – 92 days 2019 – 89 days 2020 – 204 days 2021 – 92 days 2022 – 108 days 2023 – 257 days 2024 – 265 days He expects to spend 91 days in South Africa in the 2025 tax year. He also purchased a piece of vacant land in Camps Bay for R1 million in 2016. The property is fairly large (1 acre) and Lucas wanted to build a modest house. He had the intention of using the house for three to five months in the summer months and letting it for the other months of the year. He is also in South Africa regularly on business. Whilst holidaying here in January 2024, he was discussing the worsening crime situation, and the increase in security estates. He decided that he could subdivide the property, secure the perimeter of the property, and build six homes. These would then be marketed as secure clusters with ocean views at R1 million each. Lucas estimates that the cast of subdividing and securing the perimeter would be R1.2 million. All costs would be funded by borrowing from a bank. Required: Draft a letter to Lucas detailing: 1.1 Whether Lucas is a resident for tax purposes in South Africa.