Page 110 - SAICA Tax Day 2 Slides

GROSS INCOME

Exempt Income

(nA) Uniforms if the employee is required to wear the special uniform

while on duty and it is clearly distinguishable from normal clothing

(nB) Relocation costs as a result of transfer, appointment or

termination:

• Transport of employee, family and possessions to new

residence

• Costs of sale of previous residence and setting up new home

• Hiring residential accommodation for a period not exceeding

183 days after transfer

(nC) and (nD) receipt of shares in terms of s8B & s8C

(o)(i) Seafarers who transport goods/passengers and are outside of

RSA for >183 days or international shipping companies including
fishing outside RSA

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