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Section 10(1)(o) - "continuous period exceeding 60 full days"

Posted 24 June 2015 under Tax Questions



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Gary says:
15 June 2015 at 20:39

My question is on Section 10(1)(o): Section 10(1)(o) exempts from tax any remuneration derived by a person in respect of services rendered outside the Republic for an employer if such person was outside the Republic for periods exceeding 183 full days in aggregate during any 12 month period and for a continuous period exceeding 60 full days during that period and those services were rendered during that period or periods For the 60 full day portion: If I travel on day 1 to my place of work out of SA, spend 60 full days working, and then return to SA on day 62 - will this count as having satisfied the "continuous period exceeding 60 full days"?

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TaxTimTaxTim says:
16 June 2015 at 18:33

As long as you were outside of SA for 60 days, being in the airport does not count, so you need to have 60 days between entry and exit.


Gary says:
16 June 2015 at 21:55

Thanks Tim. So just to confirm - "exceeding 60 full days" doesn't necessarily mean 61 full days but rather 60 full days out of SA excluding travel days. Although the travel days don't count as full days a portion of them are spent out of SA so one would then exceed the 60 full days out the country? (ie theoretically 60 full days + 1 minute out of SA means exceeding 60 full days).


TaxTimTaxTim says:
16 June 2015 at 22:19

SARS would prefer you are in another country for a full 60 days, but they look at your passport so in theory it could be from stamp to stamp.


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