Page 108 - SAICA Tax Day 2 Slides
P. 108
GROSS INCOME
Exempt Income
Gross Income – Exempt Income = Income
NB! All amounts must first be included in gross income before
applying the relevant exempt income section.
Partial Exemptions s10(1)
(c) Salaries and Emoluments: of non-RSA government officials
stationed in RSA but not ordinarily resident or their servants
(g) War pensions
(gC) Foreign pensions: amounts received from the social security
system of another country
(h) RSA source interest accruing to non residents
108
