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n Tax Breaks Newsletter - Taxing foreign pensions : income tax

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Abstract

Any foreign pension, whether it is a government pension or a non-government pension, will be included in the gross income of a resident. However, Section 10(1) (gC) of the Income Tax Act exempts the portion of any pension or annuity received or accrued to any resident from a source outside South Africa.

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/content/montb/2016/363/EJC186595
2016-04-01
2016-12-03
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