n Without Prejudice - Calculating the expat exemption : tax
|Article Title||Calculating the expat exemption : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Apr 2013|
|Pages||22 - 23|
As every South African resident seconded abroad knows, if he or she remains outside South Africa in total for more than 183 full days during any period of 12 months, of which more than 60 full days are continuous, the remuneration earned is exempt from tax in South Africa, even though the normal rule is that a resident is taxable on worldwide income (see s10(1)(o) of the Income Tax Act).
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