TaxTim says: 16 April 2014 at 9:05 The law speaks of a calender period of 12 months and the 183 days falling within that 12 months. If the work performed falls over two tax periods, yet within a calender 12 month period then all that income will be tax free.You would still need to complete a return for each tax year and indicate to SARS why the income earned is not taxable. You are still a tax resident of South Africa, but your income is exempted from tax due to specific legislation. |