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Section 10(1)o - successive tax years and overlapping 12 month periods

Posted 4 April 2016 under Tax Questions



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Steve says:
3 April 2016 at 14:12

Hi Tim,

When working successive years out of SA on a rotation basis (regular travel to and from SA) am I able to overlap my 12 month periods I use when calculating the days worked out of SA?

Section 10(1)o makes mention of the 183 and 60 day periods being part of any 12 month period which may start or end in the financial year in question. There is no mention of not using periods 'twice' ie If I do a 60 day period out of SA in June and July 2015 I could use this stint as part of the 12 month period 1 August 2014 - 31 July 2015 as well as part of the period 1 June 2015 to 31 May 2016. As long as I also satisfied the 183 day clause for each of these 12 month periods I will be able to claim the exemption for both periods ie my income from August 2014 - May 2016 would be exempt. The only questions are if the days out of SA are part of ANY 12 month period in which the 183 and 60 day rules have been met, and with the 12 month period either ending or starting in the financial year in question. Am I correct?

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TaxTimTaxTim says:
4 April 2016 at 8:16

You are correct, the income that is exempt will of course only apply to the periods you were actually out of South Africa remember.


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