Page 251 - SAIT Compendium 2016 Volume2

IN 16 Income Tax acT: InTeRPReTaTIon noTes IN 16 ANNEXURE A
BASIC STEPS TO BE FOLLOWED IN DETERMINING THE EXEMPTION
ANNEXURE B EXAMPLES
(1) Ms. A was seconded by a South African holding company to a subsidiary in Australia for the period 1 March 2001 to 30 September 2001 (7 months). An employment contract was entered into in which it was clear that she would be remunerated by the South African holding company and that she would not, under any circumstances, return to South Africa during the period of the secondment.
Questions and Answers:
(a) Will she be entitled to the section 10 (1) (o) (ii) exemption?
saIT comPendIum oF Tax LegIsLaTIon VoLume 2 243