The amended foreign employment income exemption

Pieter van der Zwan

The amendment to the foreign employment income exemption contained in section 10(1)(o)(ii) of the Income Tax Act takes effect from 1 March 2020. There have been divergent and conflicting views by commentators and advisors on the effect of this amendment and related matters, such as the determination of tax residence of a natural persons affected by it. SARS recently published a frequently asked questions guide on the amendment. This article briefly highlights some pertinent matters addressed in this guide.

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