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Physical Presence test questions?



I have had a complex tax year!

Firstly I am a RSA resident.
From 1/3/2013 - 18/5/2013: 79 DAYS I worked in USA, and was paid by the USA firm.
From 13/08/2013 - today: 72 DAYS I have worked in Zambia on contract, paid out of SA.

My questions are:
1. If I go passed the 183 days, will my tax be refunded?
2. What am tax am I liable for if I had to go passed the 183 days?
3. If I go on holiday for the remaining 40 days outside SA does that count, or do I need to be working?

TaxTim TaxTim says:
5 November 2013 at 9:44

Are you employed by one firm or contracted out to many firms? Did you pay tax on the monies earned in the USA?

John says:
5 November 2013 at 10:34

USA: yes I did pay tax in the USA. State and federal.

Currently: Contracted by a firm in South Africa to complete a project in Zambia. Paying tax in RSA as per normal.

John says:
6 November 2013 at 8:44

Does this help? thank you

TaxTim TaxTim says:
6 November 2013 at 10:51

The work done for the South African firm will most likely be exempt if the following conditions are met:

Exempt Foreign Income?

The time spent outside of SA for work purposes in the states counts towards the number of days spent outside SA and given you paid taxes in the states, you would in any event be allowed to claim those taxes as a rebate against any SA taxes owed.

John says:
6 November 2013 at 10:59

Thank you very much.

So, if I stay another 30 odd days outside the country I will be able to claim the tax back as the income will be exempt.
The 30 more days outside can also be on business or holiday?

Thanks for your help
I will def be using your tool to complete this year!

TaxTim TaxTim says:
8 November 2013 at 9:36

The Act speaks of days outside South Africa, but only your income related to employment based on the criterion in the link above will be exempt.

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