n Tax Breaks Newsletter - Clarity on tax exemption for foreign employment income : income tax

Volume 2016, Issue 363
  • ISSN :



SARS has recently issued Draft Interpretation Note 16 (Issue 2) (Draft IN) for public comment. When compared to the current Interpretation Note 16 (IN16), the Draft IN indicates a marked shift, on certain aspects, in SARS's interpretation of the tax exemption that applies to foreign employment income under Section s10(1)(o)(ii) of the Income Tax Act.

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