27 December 2012 at 8:58
When you file your tax return you would need to include the amount of time spent outside of SA. So there is a first question that asks "Did you perform any foreign services", click Yes to that and a section called Residency will appear where you will include the days spent outside of SA in the previous 2 years. You would also click Yes to the question that asks did you earn any amounts you considered non-taxable. In that section you must include the amount under the block asking about s10(1)(o).