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Section 10(1)o - Any 12 month period

Posted 4 April 2016 under Tax Questions



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Gary says:
3 April 2016 at 14:09

I started a job out of SA on 1 August 2014 and traveled regularly from SA to my place of work out of SA on rotation up until the end of the job on 29 February 2016. For the 12 month period 1 Aug 2014 - 31 July 2015 I exceeded the 183 and 60 day requirements. I therefore claimed my tax exemption on my 2015 tax return (for the income earned during Aug 2014 - Feb 2015). For the period 1 August 2015 to 29 February 2016 I exceeded the 60 day requirement but not the 183 days. However, if I calculate 12 months back from 29 February 2016 (ie up to 1 March 2015) I have exceeded both the 60 and 183 day requirements. Am I correct in assuming that I have therefore met the requirements for my 2016 tax year and that all my 2016 financial year earnings will be exempt?

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TaxTimTaxTim says:
4 April 2016 at 9:34

That is correct - you can take your contract end date of 29 Feb 2016 and look at the preceding 12 months and if you have spent 183 days outside of South Africa during this time (with 60 continuous days) then you do meet the requirement for exemption.

Please work through these questions too, to make sure: Can I claim a portion of my foreign income as exempt?


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