I have an employment contract outside of SA and my employer does not deduct PAYE, do I have to be outside of SA for 183 days of which 60 must be consecutive in a tax year or just in a 12 month period (if contract is from 15 April 2015 - 15 April 2016)?
It needs to be in a 12 month period - therefore from 15 April 2015 to 15 April 2016 would be the 12 month period to look at, and then you need to spend 183 days outside SA during this period, with 60 days continuous. However, bear in mind only income earned while you are rendering services outside SA will be exempt. If you tax return to SA and work locally for a while during this 12 month period, then your exempt portion will have to be pro-rated and reduced and there is a formula prescribed by SARS to apply.
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