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Calculation of 183 & 60 days by working backwards a 12 month period from the last day of employment

Posted 23 May 2016 under Tax Questions



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Jurie says:
22 May 2016 at 6:12

I started working abroad in Hong Kong on 1 Jun 2014 and am comfortable meeting the 183 & 60 days requirement for the 2014/2015 & 2015/2016 SA tax year of assessments. However, I need clarification on the 2016/2017 SA tax year of assessment as I will be tax returning back to SA permanently on 30 Sept 2016. I would have met the 60 days continuous requirement, but not the 183 days, it will only be a 122 days from 1 Jun 2016 to 30 Sept 2016. Reading Income Tax Interpretation Note No. 16, specifically points 5 & 6 of Annexure C, it appears as if I can work backwards from 30 Sept 2016 a 12 month period in order to establish the 183 & 60 days. Which if correct means that I do meet the 183 & 60 days requirement, for e. G. 214 days backwards from 30 Sept 2016 to 1 Mar 2016. Can you please clarify this for me?

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TaxTimTaxTim says:
23 May 2016 at 10:16

Yes, correct - the Act allows you to count backwards from the end date of your foreign employment therefore as long as you were 183 days out the country (with 60 days continuous) between the period 1 Oct 2015-30 Sep 2016, then you should meet the requirements.


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